Section 155 of Rajasthan GST Act: “Burden of Proof”

Section 155 : “Burden of Proof (Rajasthan GST Act, 2017)

Provisions under Section 155 of the Rajasthan GST 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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