https://www.taxtmi.com/acts?id=26286 Rounding of monetary obligations and entitlements under the statute requires that all amounts of tax, interest, penalty, fine or any other sum payable, and all refunds or other sums due, be adjusted to the nearest rupee; fractional parts at or above the halfway point are increased to the next rupee, and fractional parts below that point are disregarded. en-us Sat, 17 Jun 2017 15:25:02 +0530 Sat, 01 Jul 2017 10:26:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26286 Rounding of monetary obligations and entitlements under the statute requires that all amounts of tax, interest, penalty, fine or any other sum payable, and all refunds or other sums due, be adjusted to the nearest rupee; fractional parts at or above the halfway point are increased to the next rupee, and fractional parts below that point are disregarded. Act-Rules GST - States Sat, 17 Jun 2017 15:25:02 +0530 https://www.taxtmi.com/acts?id=26286