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        GST - States

        Section 170 - Rounding off of tax etc.

        West Bengal Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        Rounding off of tax: amounts payable and refunds under the Act are rounded to the nearest rupee. Amounts of tax, interest, penalty, fine or any other sum payable, and amounts of refund or any other sum due under the Act are rounded to the nearest rupee; if the paise portion is fifty paise or more it is increased to one rupee, and if less than fifty paise it is ignored.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Rounding off of tax: amounts payable and refunds under the Act are rounded to the nearest rupee.

                                Amounts of tax, interest, penalty, fine or any other sum payable, and amounts of refund or any other sum due under the Act are rounded to the nearest rupee; if the paise portion is fifty paise or more it is increased to one rupee, and if less than fifty paise it is ignored.


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