From 1 November 2026, the GST portal has a separate composition category for persons eligible under Section 10(2A). You pick either the old categories or the new one, never both, and existing composition taxpayers can change their category through REG-14.
GSTN has issued Advisory No. 685 dated 1 November 2026 on changes to the composition levy functionality on the GST portal. The changes apply to applications filed in FORM GST REG-01, CMP-02, CMP-04 and REG-14.
What has changed
- New category (Option B): "Person eligible for composition levy under Section 10(2A)". Section 10(2A) is the composition option for small suppliers, mainly of services, who cannot use the regular scheme under Section 10(1). Only one selection is allowed here.
- Existing categories (Option A): manufacturers (other than notified goods), suppliers under clause (b) of paragraph 6 of Schedule II (food and restaurant service), and other suppliers eligible under Section 10(1). More than one can be selected.
- Either A or B: you cannot select both options together.
- Category change through REG-14: taxpayers already in composition can now update their category by filing an amendment application.
- Same PAN, same category: the category must be updated correctly across all GSTINs linked to the same PAN.
What to do
- If you are a small service provider paying tax under Section 10(2A), check that your registration shows the new Option B category.
- If the category is wrong, file REG-14. Note that amendments now need OTP verification within 3 days (Advisory 686).
- If you have more than one GSTIN on the same PAN, keep the category the same on all of them.
Need help opting in or amending? WhatsApp StartupMates on +91 93113 95139.
Sources: GSTN Advisory 685, A2Z Taxcorp, StudyCafe, Taxscan.
#gst#composition scheme#advisory#reg-14
Need help with this?
Our experts can handle it for you. The first call is free.