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Section 155. Burden of proof.-

by Shakshi Bharti | Sep 11, 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 comments

GST
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Important Keyword: Section 155.

GST 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.

* Enforced w.e.f. 1st July, 2017.

Read More: Notification No. 67/2018 – Central Tax: Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

Web Stories: Notification No. 67/2018 – Central Tax: Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

Download Pdf: https://taxinformation.cbic.gov.in/