GSTN Introduces New Composition Levy Category under Section 10(2A); Effective from November 1, 2026:

The Goods and Services Tax Network (GSTN) has issued an important advisory notifying enhancements relating to the composition levy functionality under GST.

According to the advisory, a new composition category titled "Person eligible for composition levy under Section 10(2A)" has been introduced for composition taxpayers, effective from November 1, 2026. Taxpayers have the option to select between the old and new categories.

The existing composition categories can be accessed using Option A (multiple selections allowed), while the new Section 10(2A) category can be accessed using Option B (single selection allowed).

One key point to be noted here is that taxpayers cannot select both categories simultaneously. They will have to select only one.

Other than this, the few facilities granted under Form GST REG-14 also grant taxpayers authority to amend or update their composition category. This can be done simply by filing an amendment application.

All taxpayers are advised to make sure they are selecting the correct category and updating it across all GSTINs linked to the same Permanent Account Number (PAN).