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of <h1>Tax Amounts Rounded to Nearest Rupee Under Section 170 of West Bengal GST Act 2017; Paise Adjustments Specified</h1> Under Section 170 of the West Bengal Goods and Services Tax Act, 2017, any tax, interest, penalty, fine, or other payable amounts, as well as refunds or sums due, 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.
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