https://www.taxtmi.com/acts?id=26010 The Act requires amounts of tax, interest, penalty, fine or any other sum payable, and amounts of refund or any other sum due, to be rounded off to the nearest rupee; fractional parts expressed in paise are adjusted upward to the next rupee when reaching the statutory rounding threshold and ignored when below it. en-us Sat, 17 Jun 2017 12:34:55 +0530 Sat, 29 Jul 2017 12:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26010 The Act requires amounts of tax, interest, penalty, fine or any other sum payable, and amounts of refund or any other sum due, to be rounded off to the nearest rupee; fractional parts expressed in paise are adjusted upward to the next rupee when reaching the statutory rounding threshold and ignored when below it. Act-Rules GST - States Sat, 17 Jun 2017 12:34:55 +0530 https://www.taxtmi.com/acts?id=26010