Section 94(6) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(6)Where a person-(a)has issued a tax invoice or retail invoice with incomplete or incorrect particulars; or(b)having issued a tax invoice or retail invoice, has failed to account it correctly in his books of account, such person shall be liable to pay, by way of penalty, an amount of three thousand rupees or twenty per cent. of the tax deficiency, if any, whichever is higher.
