{"id":2778,"date":"2025-09-13T13:37:53","date_gmt":"2025-09-13T08:07:53","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=2778"},"modified":"2025-09-13T13:37:58","modified_gmt":"2025-09-13T08:07:58","slug":"itc-reversal-under-gst","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/itc-reversal-under-gst\/","title":{"rendered":"ITC Reversal on Unsold Stock after 22 Sep 2025: With Example"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/itc-reversal-under-gst\/#Conditions_for_ITC_Reversal\" >Conditions for ITC Reversal<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/itc-reversal-under-gst\/#If_the_product_remains_taxable_but_lower_rate\" >If the product remains taxable but lower rate:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/itc-reversal-under-gst\/#If_the_product_changes_from_taxable_to_exempt\" >If the product changes from taxable to exempt:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/itc-reversal-under-gst\/#ITC_Reversal_for_Holding_Stocks\" >ITC Reversal for Holding Stocks<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/itc-reversal-under-gst\/#For_Example\" >For Example:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/itc-reversal-under-gst\/#How_To_Reverse_The_Amount\" >How To Reverse The Amount?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/itc-reversal-under-gst\/#ITC_Reversal_for_Capital_Goods\" >ITC Reversal for Capital Goods<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/itc-reversal-under-gst\/#Example\" >Example<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/itc-reversal-under-gst\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conditions_for_ITC_Reversal\"><\/span>Conditions for ITC Reversal<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The new rates and exemption provisions will be implemented from 22nd September 2025. Now the question arises whether ITC must be reversed if a product becomes exempt or rate decreases.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"If_the_product_remains_taxable_but_lower_rate\"><\/span>If the product remains taxable but lower rate:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No ITC reversal is required.<\/li>\n\n\n\n<li>Full ITC already availed can be used.<\/li>\n<\/ul>\n\n\n\n<p>Example: GST rate from 18% to 5% (still taxable) \u2192 you can continue using ITC.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"If_the_product_changes_from_taxable_to_exempt\"><\/span>If the product changes from taxable to exempt:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ITC reversal is required for unsold stock as on the date exemption becomes effective.<\/li>\n\n\n\n<li>Because Section 17(2) of CGST Act prohibits ITC on exempt supplies.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"ITC_Reversal_for_Holding_Stocks\"><\/span>ITC Reversal for Holding Stocks<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If a product changes from taxable to exempt, ITC must be reversed for unsold stock i.e., remaining on until 21st September 2025.<\/p>\n\n\n\n<p>For products which has been sold before 22nd September 2025, ITC reversal is not required where the ITC can be utilized against the outward tax liability.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"For_Example\"><\/span>For Example:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>If you have 5,000 units which are taxable and out of which 4,000 sold by 21st September 2025, then no ITC reversal for those 4,000 units. The remaining 1,000 units (now exempt) require ITC reversal from September 22, 2025.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_To_Reverse_The_Amount\"><\/span>How To Reverse The Amount?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The reversal amount which are equivalent to the ITC on the remaining inputs, must be paid by debiting the credit ledger if balance available or can be made by cash payment if insufficient balance.<\/p>\n\n\n\n<p>This provision is governed by Section 18(4) and Rule 44 of the CGST Act.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"ITC_Reversal_for_Capital_Goods\"><\/span>ITC Reversal for Capital Goods<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Special treatment under Rule 44 of CGST Rules:<\/p>\n\n\n\n<p>If capital goods were purchased for manufacturing a product that subsequently becomes exempt, ITC reversal is also required.<\/p>\n\n\n\n<p>Capital goods for ITC purposes are assumed to have useful life = 5 years i.e., 60 months.<\/p>\n\n\n\n<p>A pro-rata ITC reversal is required, meaning only the ITC that have remaining useful life after the exemption date needs to be reversed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Example\"><\/span>Example<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Suppose capital goods were purchased on 1 April 2024 and claimed ITC of \u20b966,000.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>By 21st September 2025, 20 months have expired from April 2024 to September 2025.<\/li>\n\n\n\n<li>Unexpired period: 60 &#8211; 20 = 40 months.<\/li>\n\n\n\n<li>Reversal Required: 40\/60 @ \u20b966,000 = \u20b944,000.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>GST rate changes require businesses to carefully distinguish between goods shifting from a higher rate to a lower taxable rate and goods shifting from taxable to exempt. If the rate merely reduces, no ITC reversal is needed, and full credit remains available. However, if goods become exempt, ITC on closing stock and proportionate ITC on capital goods must be reversed as per Section 18(4) and Rule 44 of the CGST Rules. Proper stock records, timely reversal in returns, and compliance with pro-rata calculations are essential to avoid penalties and ensure smooth GST management.<\/p>\n\n\n\n<p><strong><a href=\"https:\/\/www.caclubindia.com\/articles\/faqs-on-the-56th-gst-council-meeting-key-decisions-explained-54008.asp\">Click Here<\/a>\u00a0For Frequently Asked Questions (FAQs) on the decisions of the 56th GST Council.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Conditions for ITC Reversal The new rates and exemption provisions will be implemented from 22nd September 2025. Now the question [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":2782,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[6],"tags":[],"class_list":["post-2778","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>ITC Reversal on Unsold Stock after 22 Sep 2025: With Example - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"ITC Reversal under GST - Know how to reverse ITC after new GST rate from September 2025. 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