Composition dealer make inter state sales

If the receiver is unregistered, you may treat it as supply made to unregistered dealer as counter sale.

Sec. 125 of the CGST Act,2017, General Penalty:

As per Section 125 of the CGST Act,2017, deals with General Penalty. Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable to a penalty which may extended to twenty five thousand rupees.

and 

registration is liable to cancellation.