Burden of proof for input tax credit claims rests on the claimant, who must produce evidence of eligibility under GST. The statutory rule places the burden of proving entitlement to input tax credit squarely on the person asserting the claim; the claimant must produce ... Summary
Burden of proof for input tax credit claims rests on the claimant, who must produce evidence of eligibility under GST.
The statutory rule places the burden of proving entitlement to input tax credit squarely on the person asserting the claim; the claimant must produce evidence and satisfy conditions to demonstrate eligibility under the goods and services tax framework.
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