Provisions under Section 155 of the CGST Act 2017 relating to “Burden of Proof”:
Section 155: Burden of Proof (CHAPTER XXI: MISCELLANEOUS) [*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.
Notes (History of Amendments in Bare Text):
1. CGST Section 155 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.
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