https://www.taxtmi.com/acts?id=29944 Where a person asserts entitlement to input tax credit under the Act, the burden of proving such claim rests with that person, allocating the evidentiary onus to the taxpayer seeking the credit and requiring the claimant to establish eligibility by producing the necessary evidence. en-us Wed, 05 Jul 2017 18:09:09 +0530 Wed, 05 Jul 2017 18:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29944 Where a person asserts entitlement to input tax credit under the Act, the burden of proving such claim rests with that person, allocating the evidentiary onus to the taxpayer seeking the credit and requiring the claimant to establish eligibility by producing the necessary evidence. Act-Rules GST - States Wed, 05 Jul 2017 18:09:09 +0530 https://www.taxtmi.com/acts?id=29944