https://www.taxtmi.com/acts?id=25688 Rounding off requires adjustment of tax, interest, penalty, fine or other payable sums and refunds to the nearest rupee: fractional parts of currency equal to or exceeding fifty paise are increased to the next rupee, and fractional parts below fifty paise are ignored, applying uniformly to liabilities and refunds under the Act. en-us Mon, 12 Jun 2017 15:40:54 +0530 Thu, 15 Jun 2017 16:50:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25688 Rounding off requires adjustment of tax, interest, penalty, fine or other payable sums and refunds to the nearest rupee: fractional parts of currency equal to or exceeding fifty paise are increased to the next rupee, and fractional parts below fifty paise are ignored, applying uniformly to liabilities and refunds under the Act. Act-Rules GST - States Mon, 12 Jun 2017 15:40:54 +0530 https://www.taxtmi.com/acts?id=25688