Reversal of input tax credit in delhi

I have a practicle problem

If a company purchase good from Delhi and claim Input tax Credit for an amount 5000 ( at 5% )

Then it trasnfer the goods against F form to it's branch .

What will be the amount of Credit that is needed to reversed , will this be the same amount which it claimed ie rs.5000 or only 2 % ie 2000 .

Can someone tell me how the reversal works here. .

In which rule or Section it is given.