Burden of proof requires claimants to prove eligibility for input tax credit under GST law. Section 155 of the Jharkhand Goods and Services Tax Act, 2017 places the burden of proof on any person claiming entitlement to input tax credit, making ... Summary
Burden of proof requires claimants to prove eligibility for input tax credit under GST law.
Section 155 of the Jharkhand Goods and Services Tax Act, 2017 places the burden of proof on any person claiming entitlement to input tax credit, making the claimant responsible for demonstrating eligibility and adducing necessary evidence to support the credit claim under the GST framework.
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