The GSTN issued Advisory dated 01.11.2026, introducing enhancements to the Composition Levy functionality on the GST portal for taxpayers registered under or opting for the Composition Scheme. The changes are applicable to applications filed through FORM GST REG-01, CMP-02, CMP-04 and REG-14.

The key change is the introduction of a separate composition category for “Person eligible for composition levy under Section 10(2A) of the CGST Act, 2017”. Accordingly, taxpayers opting for the Composition Scheme will now have two distinct sets of categories. Under the existing categories, taxpayers may select multiple applicable options, namely, manufacturers (other than manufacturers of notified goods for which the composition option is unavailable), suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II, and other suppliers eligible under Section 10(1). The newly introduced category under Section 10(2A), however, permits only a single selection.

Importantly, taxpayers can select either the existing categories under Section 10(1) or the newly introduced category under Section 10(2A); both options cannot be selected simultaneously.

Further, GSTN has introduced a facility enabling composition taxpayers to change or update their selected composition category through an amendment application in FORM GST REG-14. Taxpayers are required to ensure that the composition category is correctly updated across all GSTINs linked to the same PAN.

The Advisory can be accessed at https://www.gst.gov.in/newsandupdates/read/685