Section 170 Maharashtra GST Act 2017 Archives - Tax Heal https://www.taxheal.com/tag/section-170-maharashtra-gst-act-2017 Complete Guide for Income Tax and GST in India Mon, 10 Jul 2017 04:57:01 +0000 en-US hourly 1 https://wordpress.org/?v=7.0.1 Section 170 Maharashtra GST Act 2017 : Rounding off of tax etc. https://www.taxheal.com/section-170-maharashtra-gst-act-2017.html https://www.taxheal.com/section-170-maharashtra-gst-act-2017.html#respond Mon, 10 Jul 2017 04:57:01 +0000 http://taxheal.com/?p=37463 Section 170 Maharashtra GST Act 2017 [ Section 170 Maharashtra 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… Read More »

]]> Section 170 Maharashtra GST Act 2017

[ Section 170 Maharashtra 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.

 

 

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