GST composition taxpayers get a new category option
The GST portal now offers composition taxpayers a new single-choice category, and changing category is possible through form REG-14.
- Document
- Registration
- Dated
- 01 Nov 2026
- Effective
- Not stated (advisory dated 2026-11-01)
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- A new composition category, Section 10(2A), is available on the GST portal.
- You can pick either the existing Option A categories or the new one, not both.
- The chosen category must match across all GSTINs under the same PAN.
- You can now change your category by filing form REG-14.
- The advisory does not state when these changes take effect.
In short
The GST Network (GSTN), which runs the GST portal, has issued an advisory on the composition levy category you select when you register or amend your GST details. It explains a new category and a way to change your category online.
What has changed
How it worked before
The advisory describes the change-of-category facility through REG-14 as new, so there was no online way to switch category through that form before this.
What has changed
A new category, 'Person eligible for composition levy under Section 10(2A)', is added as Option B. You may select one Option B category or one or more Option A categories, but not both. You can now change your category through an REG-14 amendment application.
Who this affects
If you pay GST under the composition scheme, or are thinking of opting in, and you file forms REG-01, CMP-02, CMP-04 or REG-14 on the GST portal.
An example
Meera runs a small garment unit in Surat and is registered under the composition scheme with one PAN and two GSTINs, one for each unit. She has been using an Option A category on both. If she wants the new Section 10(2A) category, she can file REG-14, select that single category, and must make sure both GSTINs show the same choice.
What you should do
If you need the new category, or want to change your current one, file REG-14 and select a single category. If you have more than one GSTIN under the same PAN, make sure the same category is recorded for each of them. If neither applies, you need not act on this advisory.
If you do nothing
The advisory does not state any penalty, interest or notice for not acting. It only says the category must be consistent across GSTINs under one PAN, and that changes are made through REG-14. If you need no change, nothing in it requires you to act.
The terms explained
- Composition levy
- A simpler way of paying GST, where a small business pays tax on its turnover at a fixed set rate instead of the usual rules.
- GSTIN
- The 15-character GST identification number issued to each registered business location.
- PAN
- The 10-character Permanent Account Number that the income tax department issues to each person or business.
- REG-14
- The GST portal form used to amend or update the details of an existing GST registration.
- Section 10(2A)
- A provision of the GST law that the advisory cites for the new category. The advisory does not spell out its conditions.
The original document
| Issued by | GSTN |
|---|---|
| Document | Registration |
| Full title | Advisory on Enhancements Related to Composition Levy Functionality under GST |
| Issued on | 01 November 2026 |
| Effective | Not stated (advisory dated 2026-11-01) |
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