sales Against 0.1% GST- if export not done within 90 Days - Goods and Services Tax - GST

Dear Expert One of my client has made sale @ 0.10% to his Customer, But Customer has not done export within 90 days. in such case we have raised debit not for differential dues and Recover the Amount and paid to Government treasury and filed DRC-03 , Now party is asking that you have not reported Debit Note in GSTR-1 and 3B and therefore we are not getting ITC. Our Question is that, in such case should we filed GSTR-1 3B to give ITC Credit to the party or DRC 3 is correct . Please Guide. Thanks Regards