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. of India 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. Further, CBIC has separately notified the commencement date of provisions of various Sections of the CGST (Amendment) Act 2018 vide Notification No. 2/2019 Central Tax dt. 29 Jan. 2019, except for sections where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the CGST Amendment Act, 2018 itself.

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