Section 155
Burden of proof
In force
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.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-155.html
- Source confidence: Pending verification
Quick facts
- Section
- 155
- Chapter
- XXI
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0