Section 170: Rounding off of tax, etc

Q: What does Section 170 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 170 CGST pertains to "Rounding off of tax, etc". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 170 of The Central Goods and Services Tax Act, 2017 (CGST) governs rounding off of tax, etc. As verified on 19 May 2026.

Q: Is Section 170 CGST still in force?

Yes, Section 170 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 170 CGST?

धारा 170 CGST is the Devanagari Hindi reference for Section 170 of the The Central Goods and Services Tax Act, 2017. Section 170 of The Central Goods and Services Tax Act, 2017 (CGST) governs rounding off of tax, etc. As verified on 19 May 2026.

Q: What is Dhara 170 CGST?

Dhara 170 CGST is the Roman Hindi reference for Section 170 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 170 of The Central Goods and Services Tax Act, 2017 (CGST) governs rounding off of tax, etc. As verified on 19 May 2026.

Q: How to cite Section 170 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 170, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 170 (India).

Law on Tips Editorial Board

- 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.