GSTN has introduced enhancements to the GST Portal for taxpayers registered under, or opting for, the Composition Scheme. The advisory dated November 1, 2026, introduces a separate category for persons eligible under Section 10(2A) and allows composition taxpayers to change or update their category through Form GST REG-14.
The changes apply to applications filed through Forms GST REG-01, CMP-02, CMP-04 and REG-14. Taxpayers must also ensure that the correct category is updated across all GSTINs linked to the same PAN.
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1. What are the main changes announced by GSTN?
The advisory introduces two key enhancements: a new category titled “Person eligible for composition levy under Section 10(2A)” and a facility to change or update the composition category through an amendment application in Form GST REG-14.
2. Who is covered by the advisory?
The advisory concerns taxpayers already registered under the Composition Scheme and those opting for it. Applicants using Forms GST REG-01, CMP-02, CMP-04 and REG-14 should check the revised category options wherever applicable.
3. What is the newly introduced composition category?
The new category is “Person eligible for composition levy under Section 10(2A)”. It is available as Option B, separately from the existing composition categories grouped under Option A.
4. Which categories are included under Option A?
Option A includes the following existing categories:
- Manufacturers, other than manufacturers of goods notified by the Government as ineligible for the option.
- Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II.
- Any other supplier eligible for composition levy falling under Section 10(1).
Multiple selections are permitted within Option A, wherever applicable.
5. What does Option B cover?
Option B covers persons eligible for composition levy under Section 10(2A). It is a single-selection category.
6. Can taxpayers select both Option A and Option B?
No. Taxpayers can select either the applicable categories under Option A or the category under Option B. Both options cannot be selected together.
7. How do the selection rules work?
Taxpayers choosing Option A may select more than one applicable category within that group. However, a taxpayer choosing Option B cannot simultaneously select any category under Option A.
Thus, multiple selections are allowed within Option A, but combining Option A with Option B is prohibited.
8. Can existing composition taxpayers change their category?
Yes. GSTN has introduced functionality enabling existing composition taxpayers to change or update their category through an amendment application in Form GST REG-14.
9. Which form should taxpayers use to update their composition category?
Taxpayers should use Form GST REG-14 for the category amendment identified in the advisory. The category selected should correctly reflect their eligibility under the applicable provisions.
10. Which forms are affected by these enhancements?
The advisory states that the changes apply to applications filed through GST REG-01, CMP-02, CMP-04 and REG-14. It specifically identifies REG-14 as the amendment facility for changing or updating the composition category.
11. What must taxpayers with multiple GSTINs under the same PAN ensure?
Taxpayers must ensure that the selected category is correctly updated across all GSTINs linked to the same PAN. Businesses holding multiple registrations should therefore review the category recorded against each linked GSTIN.
12. Will updating one GSTIN automatically update all other PAN-linked registrations?
The advisory does not state that an amendment to one GSTIN automatically updates every other registration. Taxpayers should verify that the correct category is reflected across all their PAN-linked GSTINs.
13. Does selecting the new category automatically establish eligibility?
The advisory describes a portal category for persons eligible under Section 10(2A). Taxpayers should select it only where they satisfy the applicable eligibility requirements; the availability of the option does not itself establish eligibility.
14. Does the advisory announce new tax rates or turnover limits?
No revised composition tax rates or turnover limits are specified in the supplied advisory. The changes concern category selection and the facility to amend the composition category on the portal.
15. Has GSTN prescribed a deadline for updating the category?
The advisory dated November 1, 2026, does not specify a deadline. It requires taxpayers to ensure that the selected category is correctly updated across all GSTINs linked to their PAN.
16. What should taxpayers check before submitting an application?
Taxpayers should identify whether the applicable category falls under Option A or Option B, ensure that both options are not selected together, and verify category details across all PAN-linked registrations. Existing composition taxpayers seeking a category change can use the new REG-14 amendment functionality.
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