Composition scheme for small suppliers: state tax payable at notified rate with restrictions on collection and input credit. Notification 377-F.T. notifies a composition scheme permitting registered persons with aggregate turnover below the prescribed threshold to pay State tax at the notified composition rate on first supplies, subject to exclusions (inter-State supplies, certain goods in the annexure, supplies through TCS e commerce operators, casual/non-resident taxpayers, and those eligible under section 10(1)). Composition taxpayers cannot collect tax or claim input tax credit, must issue a bill of supply with specified wording, and remain liable for tax on inward supplies where applicable; computation and interpretative rules are specified.