Section 155 of CGST Act 2017: Burden of Proof

Section 155 : “Burden of Proof” (CGST Act, 2017)

Provisions under Section 155 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Burden of Proof”, are as under:

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.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

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