BURDEN OF PROOF [SECTION 155 OF THE CGST ACT, 2017] - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

12. BURDEN OF PROOF [SECTION 155 OF THE CGST ACT, 2017] Burden of proof normally refers to the obligation to prove one s assertion. Section 155 of the CGST Act, 2017 lays down that 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. Thus, where a presumption is raised that a person is not eligible for input tax credit then the onus shall be on such person to rebut the same.