Section 155 of CGST Act - Burden of proof

 

 

Section 155 of Central Goods and Services Act 2017 - Burden of proof

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.

 

Central Goods and Services Tax Act 2017

Chapter XIX Offences and Penalties

Section 122 : Penalty for certain offences

Section 123 : Penalty for failure to furnish information returns

Section 124: Fine for failure to furnish statistics

Section 125 : General Penalty

Section 126 : General disciplines related to penalty

Section 127 : Power to impose penalty in certain cases

Section 128 : Power to wave penalty or fee or both

Section 129 : Detention, seizure and release of goods and conveyances in transit

Section 130 : Confiscation of goods or conveyances and levy of penalty

Section 131 : Confiscation or penalty not to interfere with other punishments

Section 132 : Punishment for certain offences

Section 133 : Liability of officers and certain other persons

Section 134 : Cognizance of offences

Section 135 : Presumption of culpable mental state

Section 136 : Relevancy of statement under certain circumstances

Section 137 : Offences by Companies

Section 138 : Compounding of offences

 

Chapter XX Transitional Provisions

Section 139 : Migration of existing tax payers

Section 140 : Transitional arrangements for input tax credit

Section 141 : Transitional Provision relating to job work

Section 142 : Miscellaneous transitional provisions

 

 

Chapter XXI Miscellaneous

Section 143 : Job Work Procedure

Section 144 : Presumption as to documents in certain cases

Section 145 : Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

Section 146 : Common Portal

Section 147 : Deemed Exports

Section 148 : Special Procedure for certain processes

Section 149 : Goods and Services tax compliance rating

Section 150 : Obligation to furnish information return

Section 151 : Power to collect statistics

Section 152 : Bar on disclosure of information

Section 153 : Taking assistance from an expert

Section 154 : Power to take samples

Section 155 : Burden of proof

Section 156 : Persons deemed to be public servants

Section 157 : Protection of action taken under this act

Section 158 : Disclosure of Information by a pubic servant

Section 159 : Publication for information in respect of persons in certain cases

Section 160 : Assessment Proceedings etc not to be invalid on certain grounds

Section 161 : Rectification of errors apparent on the face of record

Section 162 : Bar on Jurisdiction of Civil Court

Section 163 : Levy of Fee

Section 164 : Power of Government to make rules

Section 165 : Power to make regulations

Section 166 : Laying of Rules regulations and notifications

Section 167 : Delegation of Powers

Section 168 : Power to issue instructions or directions

Section 169 : Service of notice in certain circumstances

Section 170 : Rounding off of tax etc

Section 171 : Anti Profiteering Measure

Section 172 : Removal of difficulties

Section 173 : Amendment of Act 32 of 1994

Section 174 : Repeal and Saving

 

 

Schedule I

Activities to be treated as supply made even if made without consideration

 

Schedule II

Activities to be treated as supply of goods or supply of service

 

Schedule III

Activities or transactions which shall be treated neither as a supply of goods nor a supply of service

 

GST Rates in India

3%, 5%, 18% GST items 26.7.2018

18% GST notification 10.11.2017

0%, 5%, 12% reduced on 10.11.17

IGST Rates reduced on 10.11.2017

0% GST Goods (Original)

3% & 0.25% GST Goods (Original)

5% GST Items (Original List)

12% GST goods (Original List)

18% GST Materials (Original List)

28% GST Rate Goods (Original)

Compensation Cess Rates (Original)

 

GST E-way bill requirement, validity & documents required