Composition dealer sec 50(1) provision applicable

kollipara sundaraiah (B.com) (2932 Points)

02 June 2023  
A registered composite scheme sec 50 (1) notice received sec 74 late filed CMP -08 return
July to September tax rs:3577 rs:3577 date filed:23-03-23 delay no of days 156 tax 275 tax 275 penalty.
question:
composition dealer sec 50(1) applicable in gst act