Explanation:

The correct features of the composition scheme within the GST (Goods and Services Tax) regime in India are:

1. Small taxpayers with an aggregate turnover in a financial year up to Rs. 1.5 crore shall be eligible for composition levy (Note: The threshold limit was increased to Rs. 1.5 crore from Rs. 50 lakh).

2. Under the scheme, a taxpayer shall pay tax as a percentage of his turnover during the year without the benefit of Input Tax Credit (ITC).

3. A taxpayer opting for composition levy shall not collect any tax from his customers nor shall he be entitled to claim any input tax credit (ITC).

4. Taxpayers making inter-State supplies are generally not eligible for the composition scheme. However, there is a specific composition scheme available for service providers and mixed suppliers (those supplying goods as well as services) with a threshold limit.

So, the correct statements are 2, and 3. Statement 4 is partially correct – it depends on the type of supplies made by the taxpayer.