Section 170 rounds amounts to the nearest rupee.
Key points
- Under section 170 of the CGST Act, 2017 amounts of tax, interest, penalty, fine or other sums payable, and refunds due, are rounded off to the nearest rupee — fifty paise or more is rounded up, less than fifty paise ignored.
The provisions
170Rounding off of tax
Statutory text
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.
* Enforced w.e.f. 1st July, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- How are GST amounts rounded off?
- To the nearest rupee, under section 170 of the CGST Act.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Rounding applies to each amount payable or refundable.