Section 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.
12/2017 - The Central Goods and Services Tax Act, 2017 ▶
Act Number: 12
Act Name: The Central Goods and Services Tax Act, 2017
Year: 2017
Enactment Date: 2017-04-12
Long Title: An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
Ministry: Ministry of Finance
Department: Department of Revenue