GST Composition Levy: New Section 10(2A) Category and REG-14 Category Change
GSTN has added a Section 10(2A) category for composition taxpayers and a REG-14 facility to change the composition category. Options A and B explained.
The GST composition levy functionality on the GST portal has been updated. In Advisory No. 685 dated 1 November 2026, GSTN introduced a new composition category for persons eligible under Section 10(2A) of the CGST Act, 2017, and a facility to change the composition category through an amendment application in FORM GST REG-14. The changes apply to applications filed through FORM GST REG-01, CMP-02, CMP-04 and REG-14.
| Item | Details |
|---|---|
| Advisory | Enhancements Related to Composition Levy Functionality under GST (Advisory No. 685, 1 November 2026) |
| Forms affected | REG-01, CMP-02, CMP-04 and REG-14 |
| New category | “Person eligible for composition levy under Section 10(2A)” |
| New facility | Change of composition category through REG-14 |
GST Composition Levy: New Section 10(2A) Category
The portal now separates the composition options into two sets. A taxpayer can select either Option A or Option B, but not both together.
| Option | Categories | Selection |
|---|---|---|
| Option A (existing) | Manufacturers (other than manufacturers of notified goods for which the 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 under Section 10(1) | Multiple selections allowed |
| Option B (new) | Person eligible for composition levy under Section 10(2A) | Single selection only |
Section 10(2A) is the separate provision under which eligible persons who are not covered by Section 10(1), such as many service providers, can opt for composition. The turnover limit and rate are set by the law and notifications in force, so check the current position before opting in.
Change Your GST Composition Levy Category through REG-14
GSTN has introduced this as a new functionality: an existing composition taxpayer can now change or update the selected category by filing an amendment application in FORM GST REG-14. For the full amendment process, see our article on the GST registration amendment process and OTP verification.
Keep the Category Consistent across All GSTINs
If you hold more than one GST registration under the same PAN, make sure the composition category you select is correctly updated across all of your GSTINs. The advisory specifically asks taxpayers to keep this consistent.
What to Do Now About the GST Composition Levy Category
- Log in and check the composition category currently shown against each of your GSTINs.
- Compare it with the category you are actually eligible for under Section 10(1) or Section 10(2A).
- If it needs correction, file an amendment application in FORM GST REG-14 with accurate details.
- If you have several GSTINs under one PAN, update them all to the same, correct category.
- If you are applying afresh through REG-01, CMP-02 or CMP-04, pick Option A or Option B, not both.
In short, review your GST composition levy category now and correct it through REG-14 if needed.
Download the Official Documents
Use these official links to read or download the source documents. They open on government websites.
- GSTN Advisory No. 685 dated 1 November 2026 – Enhancements Related to Composition Levy Functionality under GST
- GST portal News and Updates – all GSTN advisories and releases
The advisory does not cite a separate notification. The composition provisions themselves are in Section 10 of the CGST Act, 2017 and the rules and notifications made under it.
Frequently Asked Questions
What is the new composition category introduced on the GST portal?
A category called “Person eligible for composition levy under Section 10(2A)”. It is Option B in the portal, and only one selection is allowed.
Can I choose both Option A and Option B?
No. A taxpayer can select either the Option A categories under Section 10(1) or the Option B category under Section 10(2A), but not both.
How do I change my composition category?
File an amendment application in FORM GST REG-14. Enter accurate details and upload the supporting documents.
I have multiple GSTINs under one PAN. Do I need to update all of them?
Yes. Make sure the composition category is correctly updated across all your GSTINs under the same PAN.
Related Updates from the 1 November 2026 GST Advisories
- GST Portal Advisories of 1 November 2026: complete roundup
- Revised GST REG-01 Form from 1 November 2026: What Has Changed
- Rule 14B GST Registration for E-Commerce Sellers Using an ECO Warehouse
- GST Registration Cancellation: Revised REG-16 Process with Electronic Approval
- GST TDS Registration for Scrap, Used Cooking Oil, Plastic, Tyre and E-Waste
- GST Registration Amendment: Automatic Update After OTP Verification (REG-14)
- GST Collections October 2026: Gross ₹2.31 Lakh Crore, Net ₹2.03 Lakh Crore
Source: GSTN Advisory No. 685 dated 1 November 2026. This article is a plain-language summary for general information. Please read the official notification, circular and advisory for the exact legal text before acting.
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