Burden of proof: claimants must substantiate eligibility to avail input tax credit, rebutting any presumption of ineligibility. Section 155 of the CGST Act, 2017 assigns the burden of proof for input tax credit claims to the claimant: when a presumption of ineligibility arises, the ... Summary
Burden of proof: claimants must substantiate eligibility to avail input tax credit, rebutting any presumption of ineligibility.
Section 155 of the CGST Act, 2017 assigns the burden of proof for input tax credit claims to the claimant: when a presumption of ineligibility arises, the claimant must rebut it by substantiating eligibility for input tax credit under the Act.
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