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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
- Payment of Gratuity (Amendment) Act, 2018
- Goods and Services Tax (Compensation to States) Amendment Act, 2018
- Prohibition of Electronic Cigarettes (Production, Manufacture, Import, Export, Transport, Sale, Distribution, Storage and Advertisement) Act, 2019
- Telecommunications Act, 2023
- National Commission for Indian System of Medicine Act, 2020
* Only for reference.