ITC on rounded off GST

As per Section  170 of the CGST act  2017  Tax payer  has to round off  the amount  of Tax , interest , penalty , fine or any other sum payable . 

Yes, but is the rounding off to be done at the  invoice level, or isn't it for rounding off the aggregate tax at the time of depositing, or taking aggregate ITC in GSTR 3B?

In GSTR1, they're allowing two decimal places for output taxes. This may imply that invoice wise taxes shouldn't be rounded!

Please have your views. Thanks.

Write  round  off Tax amount   in Invoice  also  tell  customer  to make round off  while  paying . It  has been clearly mentioned in the CGST act  Payable  tax should be rounded off  . 

Sir exactly, but tax is only 'collected' from buyers through invoices. The 'payable' event occurs only at the time of filing 3B, when we are supposed to 'pay' or offset our liabilities from cash and credit ledgers. Technically, that total payment only needs to be rounded off as per Sec. 170.

The moot question remains, if supplier has rounded say, Rs 570.65 to Rs 571, what ITC we should take?

Regards.