ITC reversal

he shall pay an amount equal to the ITC availed to such supply

what if, company does not keep separate books for ITC used in manufacturing of exempted goods.

, where the registered person fails to account for the goods or services or both in accordance with the provisions , the proper officer shall determine the amount of tax payable on the goods or services or both that are not accounted for, as if such goods or services or both had been supplied by such person