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.
Section 155: Burden of proof
The Uttar Pradesh Goods and Services Tax Act, 2017State Act of Uttar Pradesh · Act 1 of 2017
Where this provision sits
| Act | The Uttar Pradesh Goods and Services Tax Act, 2017 |
|---|---|
| Section | 155 |
| Marginal note | Burden of proof |
| Jurisdiction | State of Uttar Pradesh |
| Status | In force as published by the source |
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