GST Rate Reduction from 18% to 5% - Is ITC Reversal Required Under Section 18(4)?

Rajagopal K , Last updated: 09 September 2025 Share Follow on Google News

The Goods and Services Tax (GST) framework in India allows seamless flow of Input Tax Credit (ITC) to ensure tax neutrality and avoid cascading effects. However, certain circumstances require taxpayers to reverse ITC previously claimed. One such provision is Section 18(4) of the CGST Act, 2017. Wit

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Rajagopal K

Taxation Head

Taxation Head – Textile Industries, CoimbatoreM.Com | Advanced Diploma in GST (IISDT, Indore – 2025) | Fundamentals of GST (Ramanujan College, University of Delhi – 2023) | Life Member - Indian Accounting Association (Coimbatore Branch) I am a seasoned finance and taxation professional with over 25 years of experience ... Read more

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GST Rate Reduction from 18% to 5% - Is ITC Reversal Required Under Section 18(4)?

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