Exempted sales in gst

No there will no tax,inerest or penalty.

As per section 50 of CGST Act Interest is applicable where any tax due not paid by due date & As per Section 47 late fee is applicable where return is filed after due date & not even the Penalty is invoke , as there is no evasion of Tax .

So need not worry & report your missed exempted sale in Annual Return.

No there will be no interest & penalty as no tax has been lost by the government. 

You can report the exempted sales while filing the Annual Return for FY 2018-19

Thanks a lot sir🙏