ITC CLAIMED AFTER DUE DATE - Goods and Services Tax - GST

One of my clients filed GSTR-3B for March 2020 on October 31st, 2020. Subsequently, received DRC-01 to reverse the claimed credit along with interest. This action was taken in accordance with the provisions under section 16(4) , as the Input Tax Credit (ITC) can only be claimed up to October 22nd, 2020. Could you please provide guidance on this matter