Burden of proof for input tax credit requires the claimant to establish eligibility before claiming the credit. Burden of proof is placed on any person asserting entitlement to input tax credit; the claimant must prove the factual and legal basis of the credit claim ... Summary
Burden of proof for input tax credit requires the claimant to establish eligibility before claiming the credit.
Burden of proof is placed on any person asserting entitlement to input tax credit; the claimant must prove the factual and legal basis of the credit claim and produce requisite evidence to support eligibility under the model GST framework.
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