2017-18 annual return

It depends upon the department view and they take necessary action

My query is field return can't be revised , so then what's the procedure to inform GST dept for missed sales, can they pass order to rectify the same in their judgement ?

Rectify it in annual return

Annual return is already being filed sir., I know return once filed can't be revised.

It's better to inform about the same by putting mail to your jurisdiction Tax Officer. Prepare the reconciliation statement for the same & keep hard copy of mailed sent to officer for any clarification in future.

NOTE : As per Notification 1/2018 CT , Effective from 1/1/2018 The composition Trader who is NOT in MANUFACTURERS or in supply of Restaurant Services is not liable to pay GST on Exempted Turnover.

SO if you are Trader & made any Exempted supply before 1/1/2018 then you were liable to pay GST @ 1% on same & if the same has not been deposited then deposit with Interest @ 18% & file DRC 03 .

The Penalty can be impose by officer u/s 122(1)(X) or u/s 125 of CGST Act .

Yes it is hold good

@ pankaj rawat sir , which form is required to show sales that is not liable for tax?