KanoonHQ™
Back to THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 (Last Updated on 17th June 2020)

THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 (Last Updated on 17th June 2020) · MISCELLANEOUS

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.