Section 155 of Sikkim GST Act 2017 : Burden of Proof

By | June 10, 2018
(Last Updated On: June 11, 2018)

Section 155 of Sikkim GST Act 2017

[ Section 155 of Sikkim GST Act 2017 explains Burden of Proof and is covered in  CHAPTER XXI MISCELLANEOUS]

[ Enforced with effect from 1-7-2017. ]

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.


Sikkim GST Act 2017

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