Section 95(1) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(1)Where a casual trader who is required to be registered under this Regulation has failed to apply for registration within stipulated period, the casual trader shall be liable to pay, by way of penalty, an amount equal to three thousand rupees per day, from the day immediately following the expiry of the due date until the person makes an application for registration under this Regulation:Provided that the amount of penalty payable under this sub-section shall not exceed fifty thousand rupees.
