Violation of inter-state outward supply transactions sec 10(2)

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A Registred composite scheme dealer notice from gst department detailes mentioned below

Sub:- GST Act – xxxxxxx Division – xxxxx Circle – M/s xxxxxxxx Suppliers – Composition Taxpayer – Generated E-Waybills –
Effected Interstate Outward Supplies – Submit the details of Interstate supplies
– Pay taxes for interstate transactions - Notice Issued - Regarding.

This is to inform that as per the reports received vide in the
references 1st and 2nd cited M/s xxxxxx Suppliers,
registered tax payer as a composition taxpayer bearing
xxxxxxxxx  on the rolls of Assistant Commissioner (ST), - circle has
effected interstate outward supplies for the period 12/2018 & 04/2019. The E-Waybill details
of the interstate supplies made by the taxpayer are as detailed below.

sno.  e-waybill date commodity taxable turnover remarks

1.  03-04-2019           bricks         36000/-      inter state supply

2. 15-12-2018           bricks          39000/-     interstate supply

3.17-12-2018              bricks 30000/-            interstate suppy

“In terms of Sec 10(1) of the CGST Act’2017, (Hereafter, The Act) a registered person who aggregate
turnover in the preceding financial year did not exceed threshold limit may opt to pay tax under
composition scheme. Further, under Section 10(2) (b) of the Act, he shall not be eligible to
opt for composition scheme, if he is engaged in making any interstate outward supplies
of goods

doubt:

Dealer notice received  after procedure and tax applicable rate 1 or 5 precentage.