GST - Ineligible Input Tax Credit.

A user is facing an issue where their reported ineligible IGST input tax credit (ITC) for FY 2021-22, declared in GSTR-9, is not reflecting as adjusted in their electronic credit ledger. This is causing the ineligible ITC to be incorrectly set off when filing GSTR-3B. Another user has suggested reversing the amount via DRC-03 to prevent this set-off and ensure the system uses the correct ledger balance. The original poster is now seeking detailed guidance on how to correctly file Form DRC-03, specifically regarding the 'Causes of payment' and the relevant 'Section number'.