Composition levy option: small taxpayers may pay a prescribed flat amount instead of regular GST, subject to eligibility conditions. A composition levy allows eligible small registered persons to pay a prescribed flat amount instead of normal GST, subject to an aggregate turnover threshold and exclusions (certain services, non leviable supplies, inter State supplies, supplies via notified e commerce operators, and notified manufacturers). The option lapses if turnover exceeds the threshold; composition taxpayers cannot collect tax from recipients or claim input tax credit. Wrongful availing attracts tax determination and penalty under the Act's assessment provisions.