Burden of proof for input tax credit: the claimant must prove eligibility under the GST framework. Section 155 of the Andhra Pradesh Goods and Services Tax Act, 2017 provides that when a person claims eligibility for input tax credit under the Act, the ... Summary
Burden of proof for input tax credit: the claimant must prove eligibility under the GST framework.
Section 155 of the Andhra Pradesh Goods and Services Tax Act, 2017 provides that when a person claims eligibility for input tax credit under the Act, the burden of proving that claim lies on the person making the claim.
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