Damage good

You are not required to reverse ITC if you are selling the goods, even at a reduced price, as long as they are still marketable and you are paying GST on the transaction value. The core of your defense against litigation is proving that these are marketable goods sold at a discount rather than goods destroyed or written off. Always ensure your accounting records classify these as sales rather than stock write-offs to avoid triggering Section 17(5)(h).

Can you guide regarding documents to be maintained to prove it marketable but at reduced price. 

Can you guide regarding documents to be maintained to prove it marketable but at reduced price.