Burden of proof for input tax credit claims rests on the claimant under the GST framework. Section 155 of the Delhi Goods and Services Tax Act, 2017 places the burden of proving eligibility for input tax credit on the person who claims such ... Summary
Burden of proof for input tax credit claims rests on the claimant under the GST framework.
Section 155 of the Delhi Goods and Services Tax Act, 2017 places the burden of proving eligibility for input tax credit on the person who claims such credit; the claimant is responsible for establishing the facts and circumstances necessary to satisfy the statutory conditions for entitlement.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
