Regulation 85
Evidence required to support claim
of Goods and Services Tax (General) Regulations 1993
Except as the Comptroller may otherwise allow, the claimant, before the claimant makes a claim, must hold in respect of each relevant supply —
a copy of any tax invoice which was provided in accordance with Part 3 or where there was no obligation to provide a tax invoice, a document which shows the time, nature and purchaser thereof, and the consideration therefor;
records or any other documents showing that the claimant has accounted for and paid the tax thereon;
records or any other documents showing that the consideration has been written off in the claimant’s accounts as a bad debt; and
records or any other documents showing that all reasonable efforts have been taken by the claimant to recover the debt.