State tax liability on outward supplies requires timely payment and return filing for small turnover registered persons. Notifies registered persons whose aggregate turnover in the preceding year did not exceed one crore and fifty lakh rupees, and those whose turnover in the year of registration is likely below that threshold, who have not opted for composition. This class must pay State tax on outward supplies at the time of supply under section 12(2)(a), including situations under section 14, and shall furnish details and returns as prescribed in Chapter IX with tax payment periods as specified in the Act.