Burden of Proof
Burden of proof Sec.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. Normally, it is for the person to prove a fact which he asserts. Following this, under this Section, the onus of correctness and eligibility of the following claim has been vested with the taxable person: • Eligibility to claim input tax credit: Where the taxable person claims any input tax credit under Chapter V (Input Tax Credit) of the CGST Act. • Reference may be had to the ‘conditions’ linked to vesting of input tax credit. Taxpayer is responsible for any input tax credit claimed. • Doubtful or contentious credits claimed cannot go without responsibility in the form of interest and penalty for erroneous credit claim as GST is a ‘self-assessment’ based tax system and taxpayer is liable for all consequences (tax, interest, and penalty) for all interpretations followed by taxpayer. • Taxpayers carry the understanding