Reset List Item ID in SharePoint

There is no option to reset the list item id in SharePoint. But we have an option in backend. We need to open a Content Database and Execute the Following query

Select * from AllListsAux where ListID = 'ListGUID' //This query is used to fetch the data of particular List


UPDATE AllListsAux set NextAvailableId=1 where ListID='ListGUID' //This query is used to reset List item id.

Note: Please be safe in all the aspects while doing this Content DB.