{"id":194,"date":"2016-06-15T15:32:27","date_gmt":"2016-06-15T10:02:27","guid":{"rendered":""},"modified":"2016-06-15T15:32:27","modified_gmt":"2016-06-15T10:02:27","slug":"burden-of-proof","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=194","title":{"rendered":"Burden of Proof"},"content":{"rendered":"<p>Burden of Proof<br \/>Section 123<br \/>Bill  <br \/>MISCELLANEOUS PROVISIONS<br \/>MODEL GST LAW &#8211; GOODS AND SERVICES TAX ACT, 2016 &#8211; Draft June 2016<br \/>123. Burden of Proof<br \/>\nIf 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.<br \/>\n &#8211;<br \/>Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Ta<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=21651\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Burden of ProofSection 123Bill MISCELLANEOUS PROVISIONSMODEL GST LAW &#8211; GOODS AND SERVICES TAX ACT, 2016 &#8211; Draft June 2016123. 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=194\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Burden of Proof&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-194","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/194","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=194"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/194\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=194"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=194"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}