Section 170
Rounding off of tax etc.
In force
Section 170. Rounding off of tax etc..
The amount of tax, interest, penalty, fine or any other sum payable and the amount of refund or any other sum due under the provisions of this Act shall be rounded off to the nearest rupee.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-170.html
- Source confidence: Pending verification
Quick facts
- Section
- 170
- Chapter
- XXI
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0