Set off credit note itc against output in gstr 3b

Sir,
I have the following doubt:
A sold goods to b in 2020-21 vide 2 invoices in March 21
inv no 1 for 50000

inv no 2 for 50000

As the bills are not raised with as per aggred prices, B kept goods with him, but not taken into account the above bills and was negotiating to get price reduced. As the supplier not aggred to reduce the price, B finaaly returned the goods in Sept 21.
A raised credit notes in Sept 21 and reported in GSTR1.

As there was no output liability and as the GSTR3B does not accept negetive amount, Credit notes were not reported in GSTR3B upto Feb 22

In March 22, A received Rs.50000 as advance.
Now, can A set off output liabilty of Rs.9000/- with above credit notes (out of 18000) in March GSTR3B?
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https://docs.google.com/document/d/1QoXRmOvST3dtsUDFHkeh77bhEaaur2m-2_m40HuFV7A/edit?usp=sharing

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