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.