Advisory on Enhancements Related to Composition Levy Functionality under GST
GST
Dated:- 2-11-2026
Some changes have been introduced on the GST portal for taxpayers registered under or opting for, the Composition Scheme. These changes will apply to applications filed through Form REG-01, CMP-02, CMP-04 and REG-14.
• Introduction of New Composition Category
A new category has been introduced for composition taxpayers: “Person eligible for composition levy under Section 10(2A)”
Accordingly, taxpayers will now have the following options related to composition scheme:
Option A (Existing categories – multiple selections allowed)
• Manufacturers, other than manufacturers of such goods as may b
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