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ROUNDING OFF OF TAX ETC. [SECTION 170 OF THE CGST ACT, 2017]

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....F OF TAX ETC. [SECTION 170 OF THE CGST ACT, 2017] 27.1. The principle of rounding off laid out in Section 170 of the CGST Act, 2017 applies to tax, interest, penalty, fine, any other sum payable und....

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