Composition scheme allows registered small taxpayers to pay a fixed state tax rate subject to eligibility and compliance conditions. Notification permits a registered person to pay State tax at a fixed rate of three percent on specified intra State 'first supplies' up to an aggregate turnover threshold, subject to eligibility conditions including prior-year turnover limits, exclusions for inter State supplies, casual and non resident persons, supplies via certain e-commerce operators, specified excluded goods, and aggregation by common PAN; the taxpayer may not collect tax nor claim input tax credit and must issue a bill of supply with a prescribed declaration.