Itc reverse non business transaction and exempt supply 17(1)(2) rule 42,43 notice

A registered gst tax payer notice from GST department 17(1)(2) under rule 42 43 itc reverse non business transaction and exempt supply

Dealer trading goods transactions taxable 5 tax rate and exempted goods purchase and sale transaction each transaction separate account maintened show in gstr3b return

Question:

Dealer itc reverse compulsory