Composition scheme for small taxpayers permits payment of reduced flat State tax with exclusions on inter state, ecommerce and input credit. A composition scheme allows eligible registered persons with turnover below the prescribed threshold in the preceding year to pay State tax at a flat rate on intra State supplies, subject to conditions excluding inter State supplies, supplies through e commerce requiring tax collection, certain excluded goods, and ineligibility to collect tax or claim input tax credit; collective PAN treatment applies, bill of supply and prescribed declaration are required, reverse charge on inward supplies remains applicable, and aggregate turnover excludes interest or discount on certain exempt financial services for eligibility.