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        GST - States

        Section 170 - Rounding off of tax, etc.

        Maharashtra Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        Rounding of tax amounts requires amounts and refunds be rounded to the nearest whole unit under GST. Tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due under the Act shall be rounded off to the nearest rupee: paise of fifty or more increased to one rupee, paise less than fifty 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 amounts requires amounts and refunds be rounded to the nearest whole unit under GST.

                                Tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due under the Act shall be rounded off to the nearest rupee: paise of fifty or more increased to one rupee, paise less than fifty ignored.


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