https://www.taxtmi.com/acts?id=24053 The GST law requires tax, interest, penalty, fine, refund, or any other sum payable or due under the Act to be rounded off to the nearest rupee. If the fraction of a rupee is fifty paise or more, it is increased to one rupee; if it is less than fifty paise, it is ignored. en-us Mon, 27 Mar 2017 17:28:50 +0530 Fri, 26 Jun 2026 12:53:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24053 The GST law requires tax, interest, penalty, fine, refund, or any other sum payable or due under the Act to be rounded off to the nearest rupee. If the fraction of a rupee is fifty paise or more, it is increased to one rupee; if it is less than fifty paise, it is ignored. Act-Rules GST Mon, 27 Mar 2017 17:28:50 +0530 https://www.taxtmi.com/acts?id=24053