Section 155 of CGST Act 2017: Burden of Proof

Section 155 of CGST Act 2017: Burden of Proof

Provisions under Section 155 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Burden of Proof”, are as under:

Section 155 of CGST Act 2017: Burden of Proof (CHAPTER XXI – MISCELLANEOUS)

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.

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The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.

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Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

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