https://www.taxtmi.com/acts?id=25310 Rounding of amounts payable or refundable under the Act follows a nearest-rupee rule: tax, interest, penalty, fine and any other sums payable, and refunds or sums due, are rounded to the nearest rupee; fractional paise at or above the half-rupee threshold are increased to one rupee while fractional paise below that threshold are ignored. en-us Thu, 25 May 2017 12:41:35 +0530 Sat, 27 May 2017 11:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25310 Rounding of amounts payable or refundable under the Act follows a nearest-rupee rule: tax, interest, penalty, fine and any other sums payable, and refunds or sums due, are rounded to the nearest rupee; fractional paise at or above the half-rupee threshold are increased to one rupee while fractional paise below that threshold are ignored. Act-Rules GST - States Thu, 25 May 2017 12:41:35 +0530 https://www.taxtmi.com/acts?id=25310