Burden of proof
Section 155, CGST Act
Straight from CBIC
Official source, not a summary of a summary
Full text included
Read the exact words of the law yourself
Amendment history
See what changed, and when
Free, always
No login, no paywall, no book to buy
In one line
Section 155 places the BURDEN OF PROOF for eligibility of input tax credit on the person claiming it.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
The burden of proving eligibility for input tax credit is ON THE PERSON CLAIMING IT – which is why an ITC dispute is won with invoices, e-way bills, transport documents, payment proof and the supplier’s return status, not with argument.
Build the credit file at the time of the transaction; reconstructing it after a notice is what most reversals turn on.
Questions people actually ask
Real questions we get on this provision, answered straight.
The department says our supplier is non-existent. What do we produce?+
Everything that shows the supply actually happened: tax invoice, e-way bill, weighbridge or transport records, goods inward register, payment through banking channels, and the supplier’s GSTR-1 and registration status on the date of supply. Section 155 puts the burden on you, so the file has to be complete.
The exact words of the law
172 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced
Provision as originally enacted in the CGST Act, 2017 (Act 12 of 2017) and brought into force w.e.f. 01-07-2017.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
Reading is free. Getting it wrong isn’t.
Does this apply to your case, or not?
Reading the section is one thing. Knowing whether it bites on your facts, and what it costs if it does, is another. Send us the situation – we will tell you straight, and only take it on if we can genuinely help.
6+ years · 2,500+ GST registrations filed · Bhopal, serving all of India