ITC LAPSED

MY CLIENT HAD ITC IN ELECTRONIC CREDIT LEDGER RS 235000/-IN THE MONTH OF 07/2018.AFTER THAT WE CANNOT FILE GSTR 3B DUE TO HUGE LIABILITY. NOW MY QUERY IS 235000/- ITC IS IN FORCE OR LAPSE. IF LAPSE RELATES To Which SECTION. PLEASE CLARIFY GST EXPERTS