Update dated 1 November 2026: GSTN Advisory No. 685 introduces changes on the GST portal for taxpayers who are registered under, or are opting for, the Composition Scheme. The changes apply to FORM REG-01, CMP-02, CMP-04 and REG-14.
🗣️ Saral bhasha mein samjhein
- Composition mein ab ek naya category hai: "Section 10(2A) ke eligible person".
- Aap ya toh purani categories (Option A) chun sakte hain ya 10(2A) wali (Option B), dono ek saath nahi.
- Galat category chuni hai toh ab REG-14 amendment se badal sakte hain.
- Ek PAN ke saare GSTIN mein category same honi chahiye.
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The Two Options Now Available
| Option | Categories | Selection |
|---|---|---|
| A (existing) | Manufacturers (other than of notified goods); suppliers of restaurant service referred to in para 6(b) of Schedule II; any other supplier eligible under Section 10(1) | One or more |
| B (new) | Person eligible for composition levy under Section 10(2A) | Single |
A taxpayer can select either Option A categories or Option B, but not both together.
What Is Section 10(2A)?
Section 10(2A) is the optional composition route for registered persons who are not eligible under Section 10(1), mainly service providers and mixed suppliers with an aggregate turnover of up to ₹50 lakh in the preceding financial year. Tax is paid at a concessional rate of 6% (3% CGST + 3% SGST) without input tax credit. Until now the portal did not have a separate category for these taxpayers, which caused mismatches in CMP-02 and in return filing.
Changing Your Category Through REG-14
A new functionality lets existing composition taxpayers change or update their category through an amendment application in REG-14. Since composition is a PAN-level option, the selected category must be updated correctly in every GSTIN linked to the same PAN.
What You Should Do
- Check the category shown in your current registration. Service providers who opted under 10(2A) but are shown under 10(1) should correct it through REG-14.
- Make the same change in all States where you hold a composition registration under the same PAN.
- Keep filing CMP-08 quarterly and GSTR-4 annually as before. See this month's GST due dates.
Want to know whether composition actually saves tax for your business? Talk to us or see our GST registration service.