State tax payment obligation for certain small registered suppliers requires payment at time of outward supply and prescribed returns. Registered persons with aggregate turnover not exceeding One Crore Fifty Lakh rupees or with likely turnover below that amount in the registration year, who did not opt for composition levy, are designated to pay state tax on outward supplies at the time of supply, including situations attracting special provisions, and must furnish details and returns under Chapter IX with payment periods as prescribed by the Act.