The GST portal has changed how composition taxpayers choose their category. A new category has been added for persons eligible under Section 10(2A), and taxpayers can now correct their category through an amendment application.
These changes apply to applications filed in FORM REG-01, CMP-02, CMP-04 and REG-14.
The two options
When registering under, or opting into, the composition scheme you now choose between two options.
| Option | Categories | Selection |
|---|---|---|
| Option A (existing) | Manufacturers (other than of notified goods); suppliers of services referred to in clause (b) of paragraph 6 of Schedule II (such as restaurants); any other supplier eligible under Section 10(1) | More than one can be selected |
| Option B (new) | Person eligible for composition levy under Section 10(2A) | Single selection |
You can pick categories from Option A or Option B, but not both.
Changing your category later
Composition taxpayers can now change or update their category through REG-14 (the amendment application). Before, there was no direct way to correct this on the portal.
If you have more than one GSTIN under the same PAN, make sure the category is updated on all of them so they match.
What you should do
- Check which category applies to you. Section 10(1) covers manufacturers, the specified service suppliers and traders; Section 10(2A) is a separate route.
- If your registration shows the wrong category, file REG-14 to correct it.
- Repeat the change for every GSTIN under your PAN.
