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<h1>Rounding Rule: Tax, interest, and penalties under Section 170 of Rajasthan GST Act rounded to nearest rupee.</h1> Section 170 of the Rajasthan Goods and Services Tax Act, 2017 mandates that any tax, interest, penalty, fine, or other payable amounts, as well as refunds or sums due under the Act, must be rounded to the nearest rupee. If the amount includes paise, amounts of fifty paise or more are rounded up to the next rupee, while amounts less than fifty paise are disregarded.