Section 170 - Rounding off of tax etc. - Uttar Pradesh Goods and Services Tax Act, 2017

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 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.