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

Rajagopal K , Last updated: 09 September 2025  
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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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Published by

Rajagopal K
(Taxation Head)
Category GST   Report

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