Payment of State Tax: registered persons below turnover threshold must pay on outward supply and file prescribed returns. Registers persons with aggregate turnover below the specified threshold, or likely to be so in the year of registration, who have not opted for the composition levy, as required to pay state tax on outward supplies at the time of supply under clause (a) of sub section (2) of section 12 (including section 14 situations), and to furnish details and returns under Chapter IX and the rules, with tax payable within periods prescribed by the Act.