Burden of Proof: claimant must establish entitlement to input tax credit under GST law, bearing evidential responsibility. Section 155 allocates the evidential responsibility: where a person claims eligibility for input tax credit under the Act, the burden of proving such ... Summary
Burden of Proof: claimant must establish entitlement to input tax credit under GST law, bearing evidential responsibility.
Section 155 allocates the evidential responsibility: where a person claims eligibility for input tax credit under the Act, the burden of proving such claim lies on that person, who must produce necessary proof to substantiate entitlement.
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