Section 155 Chhattishgarh GST Act 2017
( Section 155 Chhattishgarh GST Act 2017 explains Burden of Proof and is Covered in CHAPTER XXI : MISCELLANEOUS )
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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