Section 170
Rounding off of tax, etc.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
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 and, for this purpose, where such amount contains a part of a rupee consisting of paise,
then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty
paise it shall be ignored.