Sec 73,74 provision applicable for composite dealer violation of sec 10(2)c)

a registered composite scheme dealer inter-state sales transaction amount rs:5 lacs years 19-20,20-21 violation of sec 10(2)(c) sales turnover on normal tax applicable sec 73,74 notice issued by state gst officer
question:
violation of sec 10(2)(c) rule sec 73,74 provision applicable in gst act