Inter state purchase return under composition scheme

my uncle's shop is in UP and woh composition mein registered hai and unhone 9th march ko Rajasthan se apna order magwaya tha 25,000 ka lekin lockdown mein woh abhi bhi transit mein hi hai, and unko abhi pata padha ki woh unmein deal nhi karte jo goods transit mein hai and seller nein usse apne return mein bhi dikha diya hai, My question is ki kya woh iss liability ko avoid nhi karte as unke CA ne bola hai ki woh compostion mein hai and yeh inter state supply hai toh return nhi ho payega? kya woh isse nikal sakte hai??