Composition scheme eligibility revised for small taxpayers, coupled with Aadhaar registration and mandated digital payment options. The Amendment integrates the National Appellate Authority for Advance Ruling into the State Act and makes its advance rulings binding on specified applicants and registered persons sharing a PAN. It introduces a revised composition scheme permitting eligible small registered persons to opt to pay tax at a prescribed rate subject to exclusions and aggregate turnover computations. Aadhaar authentication (with alternate identification options) is required for registration and continued validity, and new compliance measures include electronic cash ledger transfers across tax heads, adjusted return periodicity, digital payment obligations for certain suppliers, and a profiteering penalty provision.