Section 170 – Rounding off of tax, etc of CGST ACT, 2017<\/p>\n
170. The amount of tax, interest, penalty, fine or any other sum payable, and the
\namount of refund or any other sum due, under the provisions of this Act shall be rounded off
\nto the nearest rupee and, for this purpose, where such amount contains a part of a rupee
\nconsisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee
\nand if such part is less than fifty paise it shall be ignored.<\/p>\n","protected":false},"excerpt":{"rendered":"
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 … Continue reading “Section 170 – Rounding off of tax, etc of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/474"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=474"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/474\/revisions"}],"predecessor-version":[{"id":475,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/474\/revisions\/475"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=474"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=474"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=474"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}