Section 170 of Sikkim GST Act 2017
[ Section 170 of Sikkim 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.