https://www.taxtmi.com/acts?id=26462 Burden rests on the claimant to establish entitlement to input tax credit; a person asserting eligibility must produce sufficient evidence and maintain records to demonstrate compliance with conditions for credit, and failure to discharge this evidential burden may preclude recognition of the claimed credit. en-us Sat, 17 Jun 2017 16:27:38 +0530 Tue, 20 Jun 2017 12:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26462 Burden rests on the claimant to establish entitlement to input tax credit; a person asserting eligibility must produce sufficient evidence and maintain records to demonstrate compliance with conditions for credit, and failure to discharge this evidential burden may preclude recognition of the claimed credit. Act-Rules GST - States Sat, 17 Jun 2017 16:27:38 +0530 https://www.taxtmi.com/acts?id=26462