Burden of proof for input tax credit claims requires claimants to establish and substantiate their eligibility under the law. Burden of proof for eligibility to claim input tax credit is placed on the claimant: when a person asserts entitlement to input tax credit under the Act, ... Summary
Burden of proof for input tax credit claims requires claimants to establish and substantiate their eligibility under the law.
Burden of proof for eligibility to claim input tax credit is placed on the claimant: when a person asserts entitlement to input tax credit under the Act, the onus of establishing that entitlement, including necessary facts and documentary support, rests with that person.
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