P C Agrawal
(Registered independent director Past Chairman of Aurangabad Chapter of ICSI Practicing Company Secretary at Aurangabad)
(8229 Points)
Replied 05 July 2017
There is no provision for rounding off of tax amount charged to the customers in the invoice. However, as per Sec.170 of CGST Act the amount of tax, interest etc. payable to the Govt has to be rounded off to the nearest rupee.
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