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.
1. CBEC notifies 1st July 2017 as the Commencement date for Section 155 of the CGST Act 2017, vide Notification 9/2017 Central Tax.
Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.
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