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.

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