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of <h1>Tax Amounts Under Uttarakhand GST Act, 2017, Section 170 Rounded to Nearest Rupee; Paise Handling Explained</h1> The Uttarakhand Goods and Services Tax Act, 2017, Section 170, mandates that any tax, interest, penalty, fine, or refund 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.
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