Section 155 - Burden of proof

155. Burden of proof.[1]

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.

 

[1] This Section was made effective by Notification No. 09/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

GST Gyaan | https://gstgyaan.in | Rajesh Ritolia - 9350171263

Top