Section 115(3) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(3)Where an amount is paid or received prior to first day of July, 2017 in respect of a sale or purchase occurring after 1st July, 2017, and the person calculates his turnover or turnover of purchases based on amounts paid and received, the amount shall be treated as forming part of the person's turnover or turnover of purchases in the tax period in which the sale occurs.
