Burden of Proof
Section 123
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
123. Burden of Proof
If any person claims that he is not liable to pay tax under the Act in respect of any supply of goods and/or services, or that he is eligible for input tax credit under section 16, the burden of proving such claim or claims shall lie on him.
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Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Ta
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