Tax applicable for composite or regular rate tax

kollipara sundaraiah (B.com) (2884 Points)

30 January 2023  
A registered dealer composition scheme period from -01-07-2017 to 32-03-2019 after converting regular scheme.sales turnover rs:35 lacs as per gst returns.scrunity of returns by gst department turnover found rs:85 lacs.
question:
gst department calculation of tax on search turnover composition rate(1 percentage) or normal rate (commodity wise tax rate) applicable.