Section 155 - Burden of proof
Chapter XXI - Miscellaneous
ACTIVEOFFICIAL_TEXT_CAPTUREDindex,follow
Source control: The text/status on this page is tied to the official source gateway and the Phase 1 legal-review register. Open official source.
Finin2min Summary - Section in 2 Minutes
Places the burden of proving ITC eligibility on the claimant. Invoice possession alone may not discharge the burden where receipt, tax payment or business use is disputed.
Exact operative text
155. 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.
Paragraph-wise decode
Places the burden of proving ITC eligibility on the claimant. Invoice possession alone may not discharge the burden where receipt, tax payment or business use is disputed.
Section-Rule-Form-Notification bridge
No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.
The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.
Practical example
A taxpayer claims ITC but cannot show delivery, e-way evidence or payment trail. The claim may fail because the taxpayer bears the evidentiary burden.
Professional alert
The claimant bears the ITC burden even where portal data exists. Maintain invoice, receipt, use, payment and supplier-tax evidence.
Implementation checklist
- Fix the transaction, taxable period and jurisdiction.
- Read every subsection, proviso, explanation and omission marker.
- Open the mapped Rule, form, notification and circular.
- Test State/UT variation and portal version.
- Preserve evidence, approvals, working papers and acknowledgements.
- Record the conclusion, assumptions, source date and reviewer.
Evidence and retention checklist
- Contract, purchase order, invoice or underlying transaction document.
- Registration, return, ledger, challan and portal acknowledgement.
- Official Act/Rule/notification version used and effective date.
- Internal tax position paper, computation and management approval.
- Correspondence, notices, replies, orders and appeal papers where applicable.
Practical Q&A
- What does section 155 regulate?
- It regulates burden of proof. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.