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<h1>Tax Amounts Rounded to Nearest Rupee Under Manipur GST Act 2017, Paise Adjustments Explained</h1> Under the Manipur Goods and Services Tax Act, 2017, any amount of tax, interest, penalty, fine, or other payable sums, as well as refunds or sums due, must be rounded to the nearest rupee. If the amount includes a part of a rupee consisting of paise, it is rounded up to the next rupee if it is fifty paise or more. If it is less than fifty paise, it is disregarded.