Reversal of input in case of Sec 16(4)

I want to reverse input through DRC-03 voluntarily. I have following questions regarding the above said reversal:
1) which section we have to select
2) If I have to reverse IGST input then in place of supply which state we have to select (Supplier State or recipient state)
3) Whether we have to write in remarks column about sec 16(4)