not quite, mk3 recaros use different base frames to mk2s. this only works with normal gti seats. you can swap the back onto complete 90spec bases, but it will look a little silly as the fabrics will not match. unless you get mk3 colour concept leathers in black plus 90spec black leather mk2 bases...
other option is to cut off and reweld one of the legs on the mk3 recaro bases, mk3 seat is as little wider at the legs see