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            Rounding Off Rule in Section 170 of CGST Act: Amounts Rounded Up or Down Based on Paise for Consistency.

            Section 170 of the CGST Act, 2017, establishes the rounding off principle for tax-related amounts, including tax, interest, penalties, fines, and refunds. If an amount includes paise, and the paise is fifty or more, it is rounded up to the nearest rupee. If the paise is less than fifty, it is disregarded. This rounding rule ensures consistency in financial transactions under the Act.

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