Section 18(1) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(1)Every dealer is required to apply for registration under this Regulation if-(a)the dealer's turnover in the year preceding the commencement exceeded the taxable quantum; or(b)the dealer's turnover in the current year exceeds the taxable quantum; or(c)the dealer is liable to pay tax, or is registered or required to be registered under the Central Sales Tax Act, 1956:Provided that a dealer dealing exclusively in goods mentioned in the First Schedule shall not be required to register.
