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of <h1>Section 170 of the Tripura GST Act requires rounding off taxes, interests, and fines to the nearest rupee.</h1> The Tripura Goods and Services Tax Act, 2017, under Section 170, mandates the rounding off of any tax, interest, penalty, fine, or refund due under the Act to the nearest rupee. If the amount includes a fraction of a rupee consisting of paise, it will be rounded up to the next rupee if it is fifty paise or more. If it is less than fifty paise, it will be disregarded.
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