Section 99(7) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(7)Notwithstanding anything contained in sub-sections (1) to (5) of this section, no person shall be proceeded under these sub-sections, if-(a)the total amount involved is less than two hundred rupees during the period of a year; or(b)the person has voluntarily disclosed existence of tax deficiency under sub-section (6) of section 87.
