Composition scheme for small suppliers allows reduced state tax while prohibiting collection of tax from recipients. State tax composition option permits registered persons with aggregate turnover in the preceding year up to fifty lakh rupees to pay state tax at three percent on specified intra State supplies, subject to conditions excluding inter State supplies, supplies through specified e commerce operators, casual or non resident persons, and goods listed in the Annexure. Opting persons shall not collect tax from recipients, shall not claim input tax credit, must issue a bill of supply with a specified declaration, and remain liable for tax on inward supplies under reverse charge at applicable rates.