Section 170 UP GST Act 2017
[ Section 170 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Rounding off of tax etc. and is covered in Chapter XXI : Miscellaneous ]
Rounding off of tax etc.
170 . 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 par of a rupee consisting of paisa, then, if such part is fifty paisa or more, it shall be increased to one rupee and if such part is less than fifty paisa it shall be ignored.
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