The GSTN issued Advisory No. 685 dated November 01, 2026, on enhancements to Composition Levy Functionality under GST.
For taxpayers enrolled under, or opting for, the Composition Scheme, the GST portal has rolled out certain revisions. These revisions apply to applications submitted via Form REG-01, CMP-02, CMP-04, and REG-14.
Rollout of New Composition Category
A new category has been introduced for composition taxpayers: “Person eligible for composition levy under Section 10(2A).”
Therefore, the taxpayers will now have the following options for the composition scheme:
Option A (Existing categories – multiple selections allowed)
- Manufacturers, other than manufacturers of such goods as may be notified by the Government for which option is not available
- Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
- Any other supplier eligible for composition levy falling in Section 10(1)
Important: GST Composition Scheme: Key Features, Eligibility and Registration Process
Option B (New category – single selection)
- Person eligible for composition levy under Section 10(2A)
- Taxpayers can select either Option A categories or Option B category. But both options cannot be selected together.
Facility to revise Composition Category via Form REG-14
A new facility has been rolled out to allow composition taxpayers to change/update their category via an amendment application (Form REG-14).
Taxpayers should ensure that the selected category is accurately updated across all GSTINs linked to the same PAN.
