Chapter XXI - Miscellaneous
Section 155
Section 155: Burden of proof
A person claiming CGST input tax credit bears the burden of proving eligibility for that credit.
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Need advice on Section 155?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Key takeaways
Claimant’s burden
The person making the ITC claim must establish it.
Eligibility evidence
Invoices, receipt and use records should support the statutory eligibility conditions.
Scope
The provision concerns proof of ITC entitlement; it does not itself create a new ITC condition.
Claimant’s burden
The person making the ITC claim must establish it.
Eligibility evidence
Invoices, receipt and use records should support the statutory eligibility conditions.
Scope
The provision concerns proof of ITC entitlement; it does not itself create a new ITC condition.
Practical checklist
Do
- Identify the exact credit claim and tax period.
- Reconcile invoice, supply and ledger records.
- Match evidence to the applicable section 16 or 17 condition.
Frequently asked questions
Who bears the section 155 burden for an ITC claim?
The person asserting eligibility for the credit.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026