Turnover threshold for composition scheme permits eligible suppliers to pay a fixed state tax rate while prohibiting tax collection. Notification establishes a composition scheme allowing eligible registered persons with turnover within the prescribed threshold to pay state tax at a fixed rate of three percent on intra State outward supplies, subject to conditions excluding inter State suppliers, casual or non resident taxable persons, suppliers through specified e commerce operators, and suppliers of goods listed in the Annexure. Opting persons must not collect tax, are ineligible for input tax credit, must issue a bill of supply with a specified declaration, and remain liable for central tax obligations as prescribed. The notification is effective from 1 April 2019.