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Section 155 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
155. Burden of proof.-
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.
Related Sections
Related Acts
- Repealing and Amending Act, 2017
- New Delhi International Arbitration Centre Act, 2019
- Aadhaar (Targeted Delivery of Financial and other Subsidies, Benefits and Services) Act, 2016
- Inter-Services Organisations (Command, Control and Discipline) Act, 2023
- National Institutes of Food Technology, Entrepreneurship and Management Act, 2021
* Only for reference.