Composition levy eligibility: composition taxpayers must meet stock, supplier, inward-supply and display requirements to remain in scheme. A person opting for the composition levy must meet eligibility limits: not be a casual or non-resident taxable person; ensure stock on the appointed day was not sourced inter State, imported, or from an out of State branch/agent when applicable; not have unregistered-supplier purchases without reverse-charge tax; and must pay tax on inward supplies as required. Manufacture of notified goods in the prior year disqualifies the person. The taxpayer must label invoices and premises as a composition taxable person and, if compliant, may continue under the composition option without fresh annual intimation.