https://www.taxtmi.com/acts?id=25069 Rounding off governs computation of sums payable or refundable under the Act by directing that monetary amounts be expressed in whole units and fractional subunits be adjusted to the nearest whole unit; fractions at or above the midpoint increase to one whole unit and fractions below the midpoint are disregarded. en-us Thu, 11 May 2017 12:47:35 +0530 Thu, 11 May 2017 12:47:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25069 Rounding off governs computation of sums payable or refundable under the Act by directing that monetary amounts be expressed in whole units and fractional subunits be adjusted to the nearest whole unit; fractions at or above the midpoint increase to one whole unit and fractions below the midpoint are disregarded. Act-Rules GST - States Thu, 11 May 2017 12:47:35 +0530 https://www.taxtmi.com/acts?id=25069