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 143–174) 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 Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XXI |
| Chapter Name | Miscellaneous |
| Section No. | 155 |
| Section Name | Burden of proof |
| Updated 2024 Edition | GST 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.
- 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. ↩︎