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ITC accumulated where to reverse

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my client is trader of fresh fruits all supplies are exempted now ITC of shipping and services accumulated in book Rs 3 lacs which is not utilised any time now where and which section I reverse the ITC and interest is payable or not
if I not utilised any time
Replies (4)
Utilize input tax credit
Reverse through 3B in returns itself.
for ITC accumulated untill March 2024, reverse through DRC 03 by filing separately for each year.

rule 42 and 43 of CGST rules. Interest not payable as ITC is not encashed 

Thank u so much


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