Composition scheme for small taxpayers allows simplified tax liability while prohibiting tax collection from recipients and input credit. Prescribes a composition scheme under Jammu and Kashmir GST permitting eligible registered persons with limited preceding-year turnover to pay State tax at a simplified rate for intra State supplies, subject to exclusions (inter State supplies, non-taxable supplies, supplies through e commerce operators collecting tax, certain goods listed in the Annexure, casual/non resident persons) and obligations that they shall not collect tax, shall not claim input tax credit, and must issue a bill of supply with prescribed wording; inward supplies under reverse charge remain payable at applicable rates.