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.
Section 170: Rounding off of tax, etc.
The Maharashtra Goods and Services Tax Act, 2017State Act of Maharashtra · Act 43 of 2017
Where this provision sits
| Act | The Maharashtra Goods and Services Tax Act, 2017 |
|---|---|
| Section | 170 |
| Marginal note | Rounding off of tax, etc. |
| Jurisdiction | State of Maharashtra |
| Status | In force as published by the source |
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