Section 155 of GST Act: Burden of proof

Amended and updated notes on section 155 of CGST Act, 2017. Detail discussion on provisions and rules related to burden of proof.

Amended and updated notes on section 155 of CGST Act, 2017. Detail discussion on provisions and rules related to burden of proof.

Chapter XXI (Sections 143174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 155 of CGST 2017 provides for burden of proof.

Recently, we have discussed in detail section 154 (Power to take samples) of CGST Act 2017. Today, we learn the provisions of section 155 of Central GST Act 2017.

Section 155 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 155 is 22-6-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XXI
Chapter NameMiscellaneous
Section No.155
Section NameBurden of proof
Updated 2024 EditionGST Law Book PDF

Section 155 of Central GST – Burden of proof1

Section 155 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.

Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person.

  1. Section 155 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎


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