Difference in the turnover of sales in vat & income tax return

The assessee who is a builder has shown the flats which are registered and unregistered as Turnover in the Audited accounts filed with the Income tax Department which is Rs 11.00 crores.Out of the above the flats not registered is Rs.7.00 crores.As the VAT is paid on the registered flats only whether the un registered flats also has to be shown in Form no:704.