This document presents the design of an efficient 4-bit reversible subtractor using a novel reversible TR gate. It begins with an introduction to reversible logic and its applications in low power VLSI circuits. It then describes the TR gate and its truth table. Reversible half subtractor, full subtractor, and parallel subtractor circuits are designed using the TR gate. The designs are coded in VHDL, synthesized using Xilinx tools, and simulated to verify functionality. Simulation results confirm that the reversible subtractor designs operate correctly. In conclusion, the document demonstrates how reversible logic can be applied to arithmetic circuit design for low power applications.