GST-DRC--3

Only cash ledger

According to me, in filing DRC 03, All the payments need to be made either from input tax credit available in electronic credit ledger or cash balance available in the electronic cash ledger. But, in case of interest and penalties ITC utilisation is not available. It has to be compulsorily paid in cash.
And I think if ITC utilisation not allowed, than system will also not allowed you.