Central Goods and Services Tax Act, 2017 · Chapter XXI: Miscellaneous
Section 155: Burden of proof
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.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 14 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 155
No Supreme Court judgment in our database cites this section yet.