Section 155: Burden of proof

Q: What does Section 155 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) deal with?

Section 155 GST pertains to "Burden of proof". It is part of the The Maharashtra Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 155 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs burden of proof. As verified on 19 May 2026.

Q: Is Section 155 GST still in force?

Yes, Section 155 of the The Maharashtra Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 155 GST?

धारा 155 GST is the Devanagari Hindi reference for Section 155 of the The Maharashtra Goods and Services Tax Rules, 2017. Section 155 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs burden of proof. As verified on 19 May 2026.

Q: What is Dhara 155 GST?

Dhara 155 GST is the Roman Hindi reference for Section 155 of the The Maharashtra Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 155 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs burden of proof. As verified on 19 May 2026.

Q: How to cite Section 155 of The Maharashtra Goods and Services Tax Rules, 2017?

Cite as: "Section 155, The Maharashtra Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Maharashtra Goods and Services Tax Rules, 2017, § 155 (India).

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- 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.