https://www.taxtmi.com/acts?id=29333 The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, shall be rounded off to the nearest whole rupee; where such amount contains a part of a rupee consisting of paise, if such part is fifty paise or more it shall be increased to one rupee and if such part is less than fifty paise it shall be ignored. en-us Mon, 03 Jul 2017 16:25:25 +0530 Mon, 03 Jul 2017 16:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29333 The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, shall be rounded off to the nearest whole rupee; where such amount contains a part of a rupee consisting of paise, if such part is fifty paise or more it shall be increased to one rupee and if such part is less than fifty paise it shall be ignored. Act-Rules GST - States Mon, 03 Jul 2017 16:25:25 +0530 https://www.taxtmi.com/acts?id=29333