Point to be Noted in Annual Return

As per Notification 39 CT

Under Row Pt. V
GSTR 9 provides for ITC availed/Tax on outward supplies for the PY which has been been claimed/paid in the return for the period Apr - Sep for the current FY... Hence, that would mean that the adjustments, if any are to be routed through GSTR 3B only. The annual return shall not effect the credit/cash/liability registers