145 Burden of Proof – Revised Model GST Law ( Nov 2016)

By | March 13, 2017
(Last Updated On: March 13, 2017)

Revised Model GST Law ( Nov 2016)

Section 145 Revised Model GST Law ( Nov 2016)

  1. 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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