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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
- Section 136: Relevancy of statements under certain circumstances
- Section 160: Assessment proceedings, etc., not to be invalid on certain grounds
- Section 145: Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
- Section 127: Power to impose penalty in certain cases
- Section 92: Liability of Court of Wards, etc.
Related Acts
- Indian Institutes of Information Technology (Amendment) Act, 2017
- Admiralty (Jurisdiction and Settlement of Maritime Claims) Act, 2017
- National Sports University Act, 2018
- Indian Institute of Petroleum and Energy Act, 2017
- Commission for Air Quality Management in National Capital Region and Adjoining Areas Act, 2021
* Only for reference.