Section 170 Jharkhand GST Act 2017 : Rounding off of tax etc.

By | September 14, 2017
Print Friendly, PDF & Email
(Last Updated On: September 14, 2017)

Section 170 Jharkhand GST Act 2017

Enforced with effect from 1-7-2017.

( Section 170 Jharkhand 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 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.


 Jharkhand GST Act 2017

Jharkhand GST Rules 2017

Jharkhand GST Notifications

Jharkhand GST Rates Notification

Related Topic on GST 

TopicClick Link
GST Acts Central GST Act and States GST Acts
GST RulesGST Rules
 GST FormsGST Forms
GST RatesGST Rates
GST NotificationsGST Act Notifications
GST CircularsGST Circulars
 GST JudgmentsGST Judgments
GST Press ReleaseGST Press Release
GST BooksBest Books on GST in India
GST CommentaryTopic wise Commentary on GST Act of India
GST You Tube ChannelTaxHeal You Tube Channel
GST Online CourseJoin GST online Course
GST HistoryGST History and Background Material

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

Leave a Reply

Your email address will not be published. Required fields are marked *