https://www.taxtmi.com/manuals?id=7753 Section 170 of the CGST Act, 2017 prescribes a rounding principle for all sums under the Act, covering tax, interest, penalty, fine, refunds and other amounts payable or refundable. Fractional parts of a rupee comprising paise at or above the midpoint are increased to the next rupee, while fractional parts below the midpoint are ignored, thereby standardising calculation and settlement of monetary obligations and entitlements under GST. en-us Wed, 26 Feb 2025 10:08:00 +0530 Thu, 06 Mar 2025 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7753 Section 170 of the CGST Act, 2017 prescribes a rounding principle for all sums under the Act, covering tax, interest, penalty, fine, refunds and other amounts payable or refundable. Fractional parts of a rupee comprising paise at or above the midpoint are increased to the next rupee, while fractional parts below the midpoint are ignored, thereby standardising calculation and settlement of monetary obligations and entitlements under GST. Manuals GST Wed, 26 Feb 2025 10:08:00 +0530 https://www.taxtmi.com/manuals?id=7753