https://www.taxtmi.com/acts?id=24027 The burden of proving entitlement to input tax credit rests on the person claiming such credit under the Act. A claimant must establish that the conditions for eligibility are satisfied, and the evidentiary responsibility for the claim lies on that person rather than on the tax administration. en-us Mon, 27 Mar 2017 17:25:10 +0530 Fri, 26 Jun 2026 12:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24027 The burden of proving entitlement to input tax credit rests on the person claiming such credit under the Act. A claimant must establish that the conditions for eligibility are satisfied, and the evidentiary responsibility for the claim lies on that person rather than on the tax administration. Act-Rules GST Mon, 27 Mar 2017 17:25:10 +0530 https://www.taxtmi.com/acts?id=24027