Composition scheme for small suppliers limits tax collection and input credit while imposing specific invoice and liability rules. Notification establishes a composition scheme under the Maharashtra GST Act allowing eligible registered persons with turnover within the prescribed threshold to pay state tax at a concessional rate. Eligibility conditions exclude inter-State suppliers, casual or non-resident taxable persons, e-commerce operator supplies subject to TCS, and suppliers of specified excluded goods. Opting persons must not collect tax, cannot avail input tax credit, must issue a bill of supply with a prescribed declaration, and remain liable for tax on inward supplies under reverse charge. Annexure classifications follow customs tariff interpretation.