Output tax liability and ITC adjustment in GSTR-9

Ankit (Student) (44 Points)

28 October 2020  
My output tax liability as per the books is less than what I have taken in GSTR-3B and Net ITC as per books and GSTR-2A is less than what I have taken in GSTR-3B.

Can I adjust my actual output gst liability with excess ITC that I have to reverse in GSTR-9 or I have to reverse the excess ITC by filing DRC-03 and claim refund for extra output gst liability shown in GSTR-3B??