Rounding of tax amounts: fractional paise are rounded to the nearest rupee; smaller fractions ignored, larger fractions rounded up.

Rounding under the Arunachal Pradesh Goods and Services Tax Act, 2017 requires payable sums and refunds to be adjusted to the nearest rupee: fractional paise at or above the half-rupee threshold are rounded up to the next rupee, while smaller fractions are ignored.

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