Sec 18 of cgst act – OnlineTaxUpdate

A writ petition was filed challenging the denial of inter-state transfer of unutilized ITC pursuant to an NCLT-approved amalgamation, raising the legal question of whether such transfer could be denied on the ground that the transferor and transferee entities were registered in different States under the GST regime.

Article GST Article

Applicability of Reversal of ITC under Section 18(4) wherein tax rate for service has been provided with the condition that “credit of input tax charged on goods and services used in supplying the service has not been taken”

byCA Dr Arpit Haldia23/09/202523/09/2025

The question is that whether there would be applicability of reversal under Section 18(4) for such services by treating the same as services becoming wholly exempt from levy of tax.

Article GST Article

GST Rate Reduction from 18% to 5% – Is Input Tax Credit (ITC) Reversal Required Under Section 18(4)?

byRAJAGOPAL K09/09/202509/09/2025

Analysis of rate reduction from 18% to 5% w.e.f 22.09.2025 in view of 56th GSC meeting Recommendation

Tag: Sec 18 of cgst act

No bar on transfer of Inter-state ITC upon amalgamation of the Company

Applicability of Reversal of ITC under Section 18(4) wherein tax rate for service has been provided with the condition that “credit of input tax charged on goods and services used in supplying the service has not been taken”

GST Rate Reduction from 18% to 5% – Is Input Tax Credit (ITC) Reversal Required Under Section 18(4)?