Turnover show actually or previous returns turnover for composition dealer

Kollipara Sundaraiah (B.com) (2984 Points)

29 March 2023  
A registered composite scheme dealer cmp-08 returns non filed period from 2021-2022.
question:
dealer non filed CMP -08 returns period turnover show in actually sales turnover or department mentioned best of judgement based turnover show returns filed.