Section 14(1) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(1)Within a period of four months of the commencement of this Regulation, all registered dealers wishing to claim the credit referred to in sub-section (2), shall furnish to the Commissioner a statement of their trading stock, raw materials and packaging materials for trading stock (in this section referred to as "opening stock") which-(a)is held in Andaman and Nicobar Islands on the date of the commencement of this Regulation;(b)was purchased by the dealer after the first day of July 2016,in such form as may be prescribed.
