Section 155 CGST Act 2017 – Burden of proof.

By | April 21, 2017
(Last Updated On: June 28, 2017)

Section 155 CGST Act 2017

[ Section 155 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ]

Section 155 CGST Act 2017  relates to Burden of proof. and is covered in Chapter XXI –  Miscellaneous

[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]

Burden of proof.

155. 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.


 If you have any comments about Section 155 of CGST Act 2017 , share below your thoughts:

Related Book on GST Act

Section 155 CGST Act 2017

Direct Taxes Ready ReckonerService Tax Ready ReckonerCompany Law Ready Reckonertax deduction at source
New Books Released on Tax , GST and law

Leave a Reply

Your email address will not be published. Required fields are marked *