Section 155 of CGST Act, 2017 – Burden of proof

The Central Goods and Services Tax Act, 2017

Chapter-XXI Miscellaneous

Section 155: Burden of proof.

155. Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].