Section 170 West Bengal GST Ordinance 2017
[ Section 170 West Bengal GST Ordinance 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 Ordinance 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.
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