https://www.taxtmi.com/acts?id=26774 The provision places the burden of proof on any person claiming input tax credit, requiring that the claimant establish by evidence that the statutory conditions for entitlement under the Act are met, including documentary proof and compliance with applicable requirements. en-us Wed, 21 Jun 2017 17:59:45 +0530 Mon, 17 Jul 2017 14:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26774 The provision places the burden of proof on any person claiming input tax credit, requiring that the claimant establish by evidence that the statutory conditions for entitlement under the Act are met, including documentary proof and compliance with applicable requirements. Act-Rules GST - States Wed, 21 Jun 2017 17:59:45 +0530 https://www.taxtmi.com/acts?id=26774