Composition scheme for small taxpayers enables simplified tax payment while prohibiting collection of tax from recipients. Notification establishes a composition scheme allowing registered persons with aggregate turnover in the preceding financial year up to fifty lakh rupees to pay State tax at a concessional composition rate for intra-State supplies, subject to specified eligibility conditions, exclusions listed in the Annexure, prohibition on collecting tax from recipients, denial of input tax credit, issuance of a bill of supply with a prescribed declaration, PAN-based aggregation rule, and applicability of reverse charge on inward supplies; customs tariff interpretation rules govern excluded items.