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Amended upto (Year) ⇨

CGST ACT
[Amended upto 2025]

CHAPTER XXI - MISCELLANEOUS

TaxGPT

Summarize Section 155 by TaxGPT in

AA |

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Section 155 - Burden of proof.

155. 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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References:

1 Notifications/Circulars on Section 155

6 case laws on Section 155

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