Tag Archives: Section 155 of Sikkim GST Act 2017

Section 155 of Sikkim GST Act 2017 : Burden of Proof

By | June 10, 2018

Section 155 of Sikkim GST Act 2017 [ Section 155 of Sikkim GST Act 2017 explains Burden of Proof and is covered in  CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] 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… Read More »