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.
Read Complete UP GST Act 2017
Related Topic on GST
Topic | Click Link |
GST Acts | Central GST Act and States GST Acts |
GST Rules | GST Rules |
GST Rates | GST Rates |
GST Notifications | GST Act Notifications |
GST Circulars | Central Tax Circulars / Orders |
GST Press Release | GST Press Release |
GST Books | Best Books on GST in India |
GST Commentary | Topic wise Commentary on GST Act of India |
GST You Tube Channel | TaxHeal You Tube Channel |
GST Online Course | Join GST online Course |
GST History | GST History and Background Material
|