Excess ITC claimed/Not Claimed ITC and rectification in GSTR-9

Dear Members,

One of my relative claimed ITC in excess of actual because of oversight of purchase bills and he was not rectified the same in GSTR-3B of March'19,can he rectify the same and reverse such excess credit in GSTR-9 directly without rectifying the same in March'19 GSTR-3B.

Can we claim extra credit of Rs.3500/- in GSTR-9 which is not shown in March'19 GSTR-3B.

Crux:We are having some extra/less ITC and same has not been rectified till March'19 return but yet to file GSTR-9,can we directly do the rectification in Annual returns without rectifying it in 2018-19 monthly returns.