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of <h1>Rounding Off Under UP GST Act: Section 170 Requires Nearest Rupee Adjustment for Taxes, Penalties, and Refunds</h1> The Uttar Pradesh Goods and Services Tax Act, 2017, under Section 170, mandates the rounding off of any tax, interest, penalty, fine, or other amounts payable, as well as refunds or sums due, to the nearest rupee. If the amount includes a fraction of a rupee consisting of paisa, it will be rounded up to the next rupee if the fraction is fifty paisa or more. If the fraction is less than fifty paisa, it will be disregarded.
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