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of <h1>Rounding Off Rule in Section 170 GST: Fractions of Fifty Paise or More Rounded Up, Less Disregarded</h1> The rounding off principle in Section 170 of the GST Ready Reckoner applies to various financial components such as tax, interest, penalty, fine, any payable sum under the Act, refunds, and any other due amounts. If an amount includes a fraction of a rupee with fifty paise or more, it is rounded up to the next rupee. If the fraction is less than fifty paise, it is disregarded.
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