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Burden of proof for input tax credit requires claimant to establish entitlement under relevant goods and services tax law. Burden of proof for claiming input tax credit rests on the claimant: a person asserting entitlement to input tax credit under the goods and services tax regime must prove their eligibility and substantiate records, invoices, or other material necessary to establish entitlement.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Burden of proof for input tax credit requires claimant to establish entitlement under relevant goods and services tax law.</h1> Burden of proof for claiming input tax credit rests on the claimant: a person asserting entitlement to input tax credit under the goods and services tax regime must prove their eligibility and substantiate records, invoices, or other material necessary to establish entitlement.
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