Burden of proof: claimants for input tax credit must prove their eligibility under the GST framework. Under Section 155 of the Orissa Goods and Services Tax Act, 2017, any person asserting eligibility for input tax credit bears the burden of proving that ... Summary
Burden of proof: claimants for input tax credit must prove their eligibility under the GST framework.
Under Section 155 of the Orissa Goods and Services Tax Act, 2017, any person asserting eligibility for input tax credit bears the burden of proving that claim and must produce requisite records and documentary proof to substantiate entitlement under the Act.
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