THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
MISCELLANEOUS
Section 170:
Rounding off of tax, etc.
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.