https://www.taxtmi.com/acts?id=28983 Section 170 requires that tax, interest, penalty, fine, refunds and any other sums payable or due be rounded to the nearest rupee; fractional paise below the half-rupee threshold are ignored while fractional paise at or above that threshold are increased to the next rupee, applying equally to amounts payable and refundable under the Act. en-us Sat, 01 Jul 2017 15:57:03 +0530 Sat, 01 Jul 2017 15:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28983 Section 170 requires that tax, interest, penalty, fine, refunds and any other sums payable or due be rounded to the nearest rupee; fractional paise below the half-rupee threshold are ignored while fractional paise at or above that threshold are increased to the next rupee, applying equally to amounts payable and refundable under the Act. Act-Rules GST - States Sat, 01 Jul 2017 15:57:03 +0530 https://www.taxtmi.com/acts?id=28983