Rounding off to nearest rupee applies to tax, interest, penalties and refunds under the Act; paise adjusted accordingly. All sums payable or refundable under the Act, including tax, interest, penalty, fine and other sums, are to be rounded off to the nearest rupee: a fractional part of a rupee in paise equal to or above fifty paise is raised to the next rupee, while a fractional part below fifty paise is ignored, applying equally to payable and refundable amounts under the Tamil Nadu GST Act, 2017.