Section 155 of CGST Act, 2017 Burden of proof



Burden of proof, Sec 155 of CGST Act, 2017


The below post explains about Burden of proof under section 155 of CGST Act,2017.


Section 155 of CGST Act, 2017 explains Burden of proof as below: (The amendments if any will also be updated here soon).


The extract of Section 155 of CGST Act,2017 quoted below:


155 Burden of proof.


Section 155 of CGST Act, 2017 Burden of proof155. 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.



The above information clarifies about Burden of proof under section 155 of CGST Act,2017.  


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