Section 99(1) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(1)Whoever-(a)not being a registered dealer, falsely represents that he is or was a registered dealer at the time when he sells or buys goods;(b)knowingly keeps false account or does not keep the account of the value of the goods bought or sold by him in contravention of section 48; or(c)issues to any person a false invoice, bill, cash memorandum, voucher or other document which he knows or has reason to believe to be false, shall, on conviction, be punishable with rigorous imprisonment for a term which may extend to six months, and with a fine.
