State Act
170
Section 170. Rounding off of tax etc.
Jharkhand Goods and Service Tax Act, 2017
Act no. 12 of 20172017In forceJharkhand (State Act)
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 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.