GSTR9 ND DRC-03

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while finalizing fy 17-18 gstr -9 i came to know that igst of rs 23 lakh excess credit taken which i have never reverse in fy 18-19 & cgst nd sgst total rs 21 lakh less credit taken which i have not taken this credit in fy 18-19 whether this means 21 lakh itc has been lapse. so my question now i want to pay this with drc 03 so should i pay igst 23 lakh or can i adjsut cgst nd sgct total rs 21 lakh which i have taken less credit nd pay remain 2 lakh
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As per the provision of Act ... yes you need to pay Excess avail ITC under IGST Head & cannot avail the credit under CGST/SGST which is not availed till 31/3/2019.
Can i adjsut itc which i jave forgot to take in DRC 03 nd pay only 2 lakh difference


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