Section 170 - Rounding off of tax, etc of CGST ACT, 2017

                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.

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