Concessional composition levy for small intra State suppliers allows central tax payment at a reduced rate under specified eligibility and invoice rules. Notification allows registered persons with preceding year aggregate turnover up to fifty lakh rupees to pay central tax at a concessional rate of three percent on their first intra State supplies in a financial year, subject to detailed eligibility conditions (exclusions for composition eligibility, inter State supplies, casual/non resident status, supplies via specified e commerce operators, and goods listed in the annexure). Such persons cannot collect tax or claim input tax credit, must issue a bill of supply with prescribed wording, and remain liable to pay central tax on outward supplies covered by the notification and on inward supplies liable under reverse charge provisions.