Section 18 in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
18. Mandatory and voluntary registration.
(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.(2)For the purposes, "taxable quantum" of a dealer shall be two lakh rupees, or such other amount as may be specified by the Government by notification in the Official Gazette:Provided that a dealer who imports for sale any goods into Andaman and Nicobar Islands, the taxable quantum shall be "Nil" or such other amount as may be specified by the Government by notification in the Official Gazette.(3)The taxable quantum of a dealer shall not include turnover from-(a)the sales of capital assets;(b)the sales made in the course of winding up the dealer's activities; and(c)sales made as part of the permanent diminution of the dealer's activities.(4)Any person who is not required by sub-section (1) to be registered but who-(a)is a dealer; or(b)intends from a particular date to undertake activities which would make him a dealer, may apply for registration.
