Payment of state tax at time of supply required for small turnover registered persons who did not opt for composition levy. Notification designates registered persons with limited aggregate turnover who did not opt for composition levy as liable to pay state tax at the time of supply on outward goods supplies, including cases governed by special timing provisions, and requires them to furnish details and returns under Chapter IX and comply with the payment periods prescribed by the Goa Goods and Services Tax Act, 2017.