Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 94(3)] [Section 94] [Entire Act] Andaman and Nicobar Islands - Subsection Section 94(3)(iv) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017 (iv)fails to retain or produce the prescribed or notified records at the principal place of business as recorded in his certificate of registration; or