https://www.taxtmi.com/acts?id=27226 Section requires rounding off to the nearest rupee for all payable sums and refunds under the Act: fractional parts of a rupee expressed as paise are increased to the next rupee when they meet or exceed the statutory threshold, and are ignored when below that threshold, ensuring uniform adjustment of tax, interest, penalty, fine and refund amounts. en-us Fri, 23 Jun 2017 12:46:48 +0530 Fri, 23 Jun 2017 12:46:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27226 Section requires rounding off to the nearest rupee for all payable sums and refunds under the Act: fractional parts of a rupee expressed as paise are increased to the next rupee when they meet or exceed the statutory threshold, and are ignored when below that threshold, ensuring uniform adjustment of tax, interest, penalty, fine and refund amounts. Act-Rules GST - States Fri, 23 Jun 2017 12:46:48 +0530 https://www.taxtmi.com/acts?id=27226