Burden of proof: claimants must prove eligibility to receive input tax credit under the GST framework. Where a person asserts entitlement to input tax credit under the Meghalaya Goods and Services Tax Act, the statutory burden of proof for that entitlement ... Summary
Burden of proof: claimants must prove eligibility to receive input tax credit under the GST framework.
Where a person asserts entitlement to input tax credit under the Meghalaya Goods and Services Tax Act, the statutory burden of proof for that entitlement rests on the person making the claim, who must adduce necessary evidence of eligibility.
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