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Statutory Provisions

Home Acts & Rules GST Draft-Bills-Reports MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] Chapters List Chapter XXV MISCELLANEOUS PROVISIONS This

Section 145 - Burden of Proof - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]

MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]
Chapter XXV
MISCELLANEOUS PROVISIONS
  • Contents

145. Burden of Proof

If any person claims that he is eligible for input tax credit the burden of proving such claim or claims shall lie on him.

 
 
 
 

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