Section 16(5) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(5)A dealer who elects to pay tax under this section shall-(a)not purchase goods from a person who is not registered under this Regulation;(b)not compute his net tax under section 11;(c)not be allowed to claim credit under section 9, section 14 and section 15;(d)not be entitled to issue tax invoice;(e)not be allowed to collect any amount by way of tax under this Regulation; and(f)continue to retain tax invoices and retail invoices for all of his purchases as required under section 48.
