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        GST - States

        Section 170 - Rounding off of tax etc.

        Kerala Goods and Services Tax Ordinance, 2017
        Chapter XXI
        MISCELLANEOUS

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        Rounding of tax directs fractional sums to nearest whole unit, with half units rounded up and smaller parts ignored. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, shall be rounded off to the nearest whole rupee; where such amount contains a part of a rupee consisting of paise, 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.
                          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 of tax directs fractional sums to nearest whole unit, with half units rounded up and smaller parts ignored.

                                The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, shall be rounded off to the nearest whole rupee; where such amount contains a part of a rupee consisting of paise, 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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