Last updated at May 29, 2018 by Teachoo
According to Section 155 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
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.
Chapter XXI CGST Miscellaneous (Section 143 to 174)
Section 144 CGST - Presumption as to documents in certain cases
Section 145 CGST - Admissibility of micro films, facsimile copies and computer printouts as evidence
Section 146 CGST - Common Portal
Section 147 CGST - Deemed exports
Section 148 CGST - Special procedure for certain processes
Section 149 CGST - Goods and services tax compliance rating
Section 150 CGST - Obligation to furnish information return
Section 151 CGST - Power to collect statistics
Section 152 CGST - Bar on disclosure of information
Section 153 CGST - Taking assistance from an expert
Section 154 CGST - Power to take samples
Section 155 CGST - Burden of proof You are here
Section 156 CGST - Persons deemed to be public servants
Section 157 CGST - Protection of action taken under this Act
Section 158 CGST - Disclosure of information by a public servant
Section 159 CGST - Publication of information in respect of persons in certain cases
Section 160 CGST - Assessment proceedings, etc., not to be invalid on certain grounds
Section 161 CGST - Rectification of errors apparent on the face of record
Section 162 CGST - Bar on jurisdiction of civil courts
Section 163 CGST - Levy of fee
Section 165 CGST - Power to make regulations
Section 166 CGST - Laying of rules, regulations and notifications
Section 167 CGST - Delegation of powers
Section 168 CGST - Power to issue instructions or directions
Section 169 CGST - Service of notice in certain circumstances
Section 170 CGST - Service of notice in certain circumstances
Section 171 CGST - Anti-profiteering measure
Section 172 CGST - Removal of difficulties
Section 173 CGST - Amendment of Act 32 of 1994
Section 174 CGST - Repeal and saving
Section 164 CGST - Power of Government to make rules
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