155Burden of proof.
Section 155 · Chapter XXI · page 118 of the Act
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.
Chapter XXI · Miscellaneous
Section 155 of The Central Goods and Services Tax Act, 2017 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.