Annual Return

in FY 17-18

Annual Return is required to be prepared as per books of accounts and hence the sale will be shown in 17-18 only.

In fy 17-18 ..
the sale as per book need to be shown in annual return not as per return

Yes you have to declare.

In table 13 (Differential Tax paid ) of GSTR 9 Sbow it as payable & paid

If missed exempt purchase amount in gstr3b then where to rectify differences in GSTR9?

If you missed sale in GSTR3B as well as GSTR1 then you must paid GST on the sale amount which is not declared & file GST DSC03, prepare annual return as per books of accounts & disclose additional liability.

As per my understanding there is no table to report exempted purchase in GSTR-9

But pankaj sir the word used in table is supplies / Tax declared through amendment but there is no amendment has taken place for above question then how can we decalre in table 13.?

Dear pritesh I If you do not declare in table 13 it will again compute tax liability for invreased increased sale . So the GTRR 9 also have limitations alike other returns for such transactions , there is no way out show such transaction .

So i need to declare in table 13 correct not in table 4?

Sorry for above reply , as the qurist has stated that he has declare that bill in GSTR 3b , it means he has deposited the gst on same .he only missed to report in GSTR 1
.
So in this case no need to report in Table 14 (Differential tax paid) , becuase in table 9 of GStr 9 , the setoff is autopopulated from GSTR 3b , so it will never create any tax liability .

Hence just report your sale in table 4 (including that missed) ,it will never create any tax liability ( No need declare anything in table 14)

You need to declare it in table 4A or 4B as the case maybe as you have already declared and paid tax in GSTR 3B.

not possible to carry forward after annual return
must be shown in 17-18