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Rounding of tax amounts to the nearest rupee ensures standardised treatment of fractions in tax liabilities and refunds. Monetary obligations and entitlements under the Delhi GST Act must be rounded to the nearest rupee; fractional parts of a rupee are adjusted by disregarding smaller fractions and increasing larger fractions to the next rupee, standardising calculation and settlement of tax, interest, penalty, fine and refunds under the Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Rounding of tax amounts to the nearest rupee ensures standardised treatment of fractions in tax liabilities and refunds.</h1> Monetary obligations and entitlements under the Delhi GST Act must be rounded to the nearest rupee; fractional parts of a rupee are adjusted by disregarding smaller fractions and increasing larger fractions to the next rupee, standardising calculation and settlement of tax, interest, penalty, fine and refunds under the Act.
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