Section 20(3) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(3)Where the registered dealer accounts for turnover on the basis of amounts received and amounts paid, he shall exclude from his turnover-(a)any amount received after he is registered in respect of sales made while he was unregistered; and(b)any amount paid after he is registered in respect of purchases made while he was unregistered.
