Payment of state tax at time of supply requires small registered persons not under composition to remit tax on invoice. Registered persons with aggregate turnover not exceeding one crore and fifty lakh rupees, or likely to be below that in the year of registration, who have not opted for the composition levy under section 10, are required to pay state tax at the time of supply under clause (a) of sub section (2) of section 12, including situations under section 14, and must furnish details and returns as prescribed in Chapter IX with payment periods as specified in the Act.