Last updated: 17 Oct 2026

Virtual Auditor

GST Services in Andaman and Nicobar Islands

Last updated: 17 Oct 2026

Quick answer: Virtual Auditor provides GST registration, filing & appeal services for businesses in Andaman & Nicobar Islands — remotely, with meetings by video or at our Chennai head office. GST registrations and notices for Andaman & Nicobar Islands fall under the Andaman & Nicobar Islands GST administration (state code 35). Starts from ₹2,999 + 18% GST professional fees (no government fee applies); Standard turnaround is 7–10 working days.

Andaman & Nicobar Islands — the local picture for GST registration, filing & appeal services

The Andaman and Nicobar Islands have a tourism, fisheries and government-services economy centred on Port Blair, with special incentives for island industries and a small base of hospitality and shipping companies. Company matters are routed through Chennai and Kolkata: the Calcutta High Court's Port Blair circuit bench hears writs, and NCLT and ITAT matters go to Kolkata. For GST registration, filing & appeal services this means registrations, notices and first appeals are handled under Andaman & Nicobar Islands state code 35, with writ remedies before the Calcutta High Court (Port Blair Circuit Bench).

What is gst registration, filing & appeal services? GST registration, monthly/quarterly return filing, GST audit, show cause notice reply, and GST appeal representation.

GST Registration, Filing & Appeal Services is a professional service offered by Virtual Auditor, an AI-powered CA and IBBI Registered Valuer firm (IBBI/RV/03/2019/12333) led by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV), serving clients in Andaman and Nicobar Islands, Andaman and Nicobar Islands since 2012.

GST Registration, Filing & Appeal Services in Andaman and Nicobar Islands

With offices in Chennai, Bangalore, and Mumbai, we serve businesses throughout Andaman and Nicobar Islands with the same quality of FCA + ACS + CFE + IBBI RV-led professional services.

The ROC Chennai handles company registrations and filings for Andaman and Nicobar Islands. Stamp duty: As per UT schedule. Professional tax: Not applicable.

Full service details, methodology and statutory references: https://virtualauditor.in/gst-registration

Step-by-Step Process

Step 1: GST Registration

Apply via GST portal with PAN, Aadhaar, address proof

Step 2: Return Filing Setup

Configure filing frequency and HSN/SAC codes

Step 3: Monthly Compliance

GSTR-1 by 11th, GSTR-3B by 20th of following month

Step 4: Annual Return

GSTR-9/9C by 31st December

Step 5: Appeal/Notice

Reply to SCN or file appeal within statutory deadlines

Andaman and Nicobar Islands-Specific Compliance Information

ROC Office | ROC Chennai

State Capital | Port Blair

Stamp Duty | As per UT schedule

Professional Tax | Not applicable

Pincode (Capital) | 744101

Indicative Fee Structure

Service	Fee
GST Services	Starts from ₹2,999 + 18% GST
Consultation	Complimentary 30 minutes

*Prices are indicative. Actual fees depend on complexity and regulatory requirements. Contact us for a detailed quote.

Why Virtual Auditor for Andaman and Nicobar Islands

Our founder CA V. Viswanathan holds four credentials — FCA, ACS, CFE, IBBI RV — which means your gst services is handled by the same qualified professional, not a rotating cast of junior associates.

Technology that accelerates: Automated compliance calendars, AI-assisted document analysis, and 10,000 Monte Carlo simulations for valuations.

Engagement terms — reviewed 25 October 2026

Fee: GST registration from ₹2,999 + 18% GST (no government fee). Monthly return fees are quoted on turnover and invoice volume; GSTR-9 and GSTR-9C are priced separately by turnover slab.
Extra / not included: Replying to a registration query (REG-03) is included in registration; GSTR-2B reconciliation is included in the monthly scope; notice replies are separate.
Turnaround: Registration application filed within 2 working days from receipt of complete information and the advance payment; returns are filed by the statutory due date when data is received at least 5 working days before it.
Who signs: Filings and replies are prepared and signed by V. Viswanathan FCA or another qualified Chartered Accountant of the practice, depending on the engagement.
Entity: Engagement letter and invoice are issued by Virtual Auditor Private Limited.
What to send first: Send PAN and Aadhaar of the proprietor/partners/directors, business address proof, bank proof, and for returns the sales and purchase registers and GST login.
Next step: Send your enquiry on WhatsApp to +91 99622 60333; we confirm the scope, fee and timeline in writing before work starts.

What has changed in the law — reviewed October 2026

GST demands for FY 2024-25 onward are raised under section 74A of the CGST Act, 2017 (notice within 42 months, order within 12 months); sections 73 and 74 apply to periods up to FY 2023-24.

Frequently Asked Questions

When is GST registration mandatory?

When turnover exceeds ₹40 lakhs (goods) or ₹20 lakhs (services). Also mandatory for inter-state suppliers and casual taxable persons; e-commerce sellers of goods below the threshold who supply intra-state within a single state are exempt under Notification 34/2023.

Which Registrar of Companies handles filings for a company in Andaman & Nicobar Islands?

ROC Chennai has jurisdiction over companies with a registered office in Andaman & Nicobar Islands. Virtual Auditor files SPICe+, PAS-3, SH-7 and annual returns with that office on your behalf.

What is the GST state code for Andaman & Nicobar Islands?

The GST state code for Andaman & Nicobar Islands is 35; it forms the first two digits of every GSTIN registered in the state, and notices and appeals are handled by the Andaman & Nicobar Islands administration with writ remedies before the Calcutta High Court (Port Blair Circuit Bench).

Do you have an office in Andaman & Nicobar Islands?

No. Andaman & Nicobar Islands is served remotely from our Chennai head office: documents are exchanged online, filings are made on the MCA, GST and income-tax portals, and meetings are held by video or at that office by appointment.

Which GST registrations, filings or advisory services fit my business, and how will you manage them?

It depends on your turnover, where you supply from and what you sell. Most businesses need registration once turnover crosses the threshold (generally ₹40 lakh for goods and ₹20 lakh for services, lower in some states), or earlier if they make inter-state supplies of goods or sell through e-commerce operators. After that come monthly or quarterly returns (GSTR-1 and GSTR-3B), an annual return where it applies, and a monthly reconciliation of input tax credit with GSTR-2B. Exporters add a Letter of Undertaking and refund claims, and a business that receives a notice needs a reply or an appeal. We set up a filing calendar, collect your sales and purchase data each month, reconcile and file after your approval, and track notices on the GST portal.

Related Services

GST Notice Reply in Andaman and Nicobar Islands Audit Services in Andaman and Nicobar Islands Business Valuation in Andaman and Nicobar Islands Company Registration in Andaman and Nicobar Islands CS Services in Andaman and Nicobar Islands Transfer Pricing in Andaman and Nicobar Islands CCPS Valuation in Andaman and Nicobar Islands ESOP Valuation in Andaman and Nicobar Islands

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GST Compliance in Andaman and Nicobar Islands — Local Touchpoints

For GSTINs registered in Andaman and Nicobar Islands, the operating context is: GST state-code 35, jurisdiction served from Andaman and Nicobar Islands CGST/SGST commissionerate, appellate route via GSTAT (state bench) and tax-tribunal escalation under ITAT Kolkata for cross-cutting income-tax interactions. Stamp-duty schedule on related instruments: Indian Stamp Act applies (no separate UT schedule). Profession-tax position: Not levied.

The economic mix of Andaman and Nicobar Islands runs across tourism, small-scale agro-processing, fisheries — sectors that consistently dominate the regulatory case-load and the profile of the engagements we field from this jurisdiction. There is no notified SEZ in the state. On the AD-Bank side, SBI Port Blair is the principal AD-I; complex FEMA filings funnel via Kolkata or Chennai.

A&N enjoys 100% income-tax exemption for indigenous-tribal members under Section 10(26AAA) and is the only Indian UT astride the strategic Malacca Strait shipping route — a niche advantage for marine-services ventures.

Sector-Specific GST Issues in Andaman and Nicobar Islands

The dominant industries in Andaman and Nicobar Islands drive recurring GST themes: classification disputes (HSN/SAC determinations for borderline goods/services), ITC matching with GSTR-2B, e-way bill compliance for movement-heavy sectors, and SEZ/EOU zero-rated supply documentation. We routinely defend taxpayers in Andaman and Nicobar Islands on GSTR-3B vs GSTR-1 mismatch notices, ITC denial under Section 16(2)(c), and Rule 86A blocked-credit ledger interventions.

DRC-01 / DRC-07 Notice Defence

The Section 73 (non-fraud) route caps interest at the prescribed rate with penalty up to 10%; Section 74 (fraud) extends limitation and raises penalty to 100%. Our practice draws representation up to GSTAT and writ-route through the Andaman and Nicobar Islands High Court.

LUT, Refund & Inverted-Duty Structure

For exporters in Andaman and Nicobar Islands, the LUT-based zero-rated route requires annual renewal and is commonly contested where past defaults exist. Inverted-duty refund claims under Section 54(3) are particularly relevant for textile, leather and engineering taxpayers in Andaman and Nicobar Islands's industry mix; rejection rates increase where supplier-side ITC isn't reconciled in real time.

Engagement — Andaman and Nicobar Islands Coverage

Virtual Auditor's GST practice covers monthly GSTR-1/3B compliance, GSTR-9/9C annual reconciliation, ITC reconciliation, refund claims, DRC-01/DRC-07 representation, GSTAT appeals, and writ petitions through the Andaman and Nicobar Islands High Court bench. Free 30-minute consultation: +91 99622 60333.

Andaman & Nicobar Islands: compliance facts for GST registration, filing & appeal services

Which authorities handle GST registration, filing & appeal services for a business in Andaman & Nicobar Islands?

GST state code	35
High Court	Calcutta High Court (Port Blair Circuit Bench)
Shops and Establishments Act	Andaman and Nicobar Islands Shops and Establishments Regulation, 2004
Income-tax region (Pr. CCIT)	Pr. CCIT West Bengal & Sikkim (Kolkata)
Nearest Virtual Auditor office	Chennai head office — G-131, Ground Floor, Phase 3, Spencer Plaza Mall, Anna Salai, Chennai (about 1,636 km by road from Andaman & Nicobar Islands)

Andaman & Nicobar Islands companies file with ROC Chennai; writ remedies lie before the Calcutta High Court (Port Blair Circuit Bench); GSTINs in Andaman & Nicobar Islands begin with state code 35.

Statutory references for this service are on the national GST registration, filing & appeal services page: https://virtualauditor.in/gst-registration

Checked 2026-10-14 against MCA · NCLT · CBIC · ITAT.

Virtual Auditor across India

What has changed in the law — reviewed October 2026

GST demands for FY 2024-25 onward are raised under section 74A of the CGST Act, 2017 (notice within 42 months, order within 12 months); sections 73 and 74 apply to periods up to FY 2023-24.

Full note on the national page.