Reversal as per 42 & 43 of CGST Rule

Dear All,

I have query related ITC reversal that can we add Non taxable Export sale while calculating Reversal Value.

Which option can I choose for Calcualting Reversal, Please Suggest-


1. ITC*Exempted/Total Sale

2. ITC*( Exmpted + Non taxable Export)/Total Sale


Or, If am I wrong please tell us the calculation.


Thanks in Advance.