GSTR 9 & ITC - Goods and Services Tax - GST

Sir. Kindly clarrify 1. During the F.Yr. 2018-2019 few b2c bills were missed to be reported in GSTR-1 3B and the same were found during filing of GSTR-9 and was reported and tax also paid is this correct? any notification or circular available for the same? 2. while filing GSTR-9 , GSTR-2A table was showing 1.0 lakh but we have claimed 1.25 lakhs based on the bills available , now the officer has raised question and when i regenerate GSTR-2A now it is showing 1.30 lakhs, under which provision or notification i can ask the officer to consider the current GSTR-2A figures?