Section 155 CGST Act 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.
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