Composition levy eligibility clarified: small registered persons must pay state tax at time of supply and file prescribed returns. Registered persons whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees, or whose turnover in the year of registration is likely to be below that amount, and who have not opted for the composition levy, are notified as liable to pay State tax on outward supply at the time of supply as specified in clause (a) of sub-section (2) of section 12, including situations attracting special time of supply provisions, and must furnish details and returns under Chapter IX and remit tax within periods prescribed by the Act.