Ineligible ITC

There is no need to show ineligible ITC in GST-3B returns.

You can simply ignore this ITC since it is ineligible.

However, while filing annual returns, it will show difference in ITC as per GST-2A and ITC as per GST-3B, at that time you will have to mention the difference as ineligible ITC.

Mr. Sahil is correct. Do Not claim/avail such ITC in your GSTR-3B.

However, only for reporting purpose, you can show ineligible ITC amounts in Table 4D(1) of your GSTR-3B. That way you can easily derive total ineligible ITC to be reported in GSTR-9, by compiling figures from your GST returns.