Composition scheme for small suppliers permits payment of state tax at a concessional rate and bars collection from recipients. Notification establishes a composition scheme permitting eligible registered persons with turnover within the prescribed threshold to pay State tax at three percent on intra State supplies made from the first day of April, subject to conditions: specified exclusions (inter State supplies, exempt supplies, certain goods listed by tariff headings), prohibition on collecting tax from recipients, forfeiture of input tax credit, issuance of a bill of supply with a prescribed declaration, and continued liability for reverse charge on inward supplies.