Section 3(2) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(2)Every dealer who has become liable to pay tax under this Regulation on the sale of goods shall continue to be so liable unless his taxable turnover during the preceding twelve months (and such further period as may be prescribed) has remained below the taxable quantum and on the expiry of the twelve months or such further period his liability to pay tax shall cease:Provided that any dealer whose liability to pay tax under this Regulation ceases for any other reason may apply earlier for the cancellation of his registration, and on such cancellation, his liability to pay tax shall cease:Provided further that a dealer shall remain liable to pay tax until the date on which his registration is cancelled.
