Section 38(7) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(7)For calculating the period prescribed in clause (a) of sub-section (3), the time taken to-(a)furnish the security under sub-section (5) to the satisfaction of the Commissioner; or(b)furnish the additional information sought under section 59; or(c)furnish returns under section 26 and section 27; or(d)furnish the declaration or certificate forms as required under the Central Sales Tax Act, 1956, shall be excluded.
