Chapter XXI (Sections 143-174) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to miscellaneous provisions. Section 155 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Burden of proof under CGST Act 2017.
Recently, we have discussed in detail section 154 (i.e. Power to take samples) of CGST Act 2017. Today, we learn the provisions of section 155 of the CGST Act 2017. Complete Details of CGST Section 155 – Burden of proof. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 155 of CGST Act 2017
Section 155 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 155 of CGST Act 2017 read with Central GST Rules 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.