Changes in Composition Levy Functionality under GST
GSTN has introduced certain changes on the GST Portal for taxpayers who are already registered under or wish to opt for the Composition Scheme. These changes will apply to applications filed through FORM GST REG-01, CMP-02, CMP-04 and REG-14.
The important changes are explained below:
1. Introduction of New Composition Category
A new category, “Person eligible for composition levy under Section 10(2A)”, has been introduced for taxpayers opting for the Composition Scheme. Accordingly, taxpayers will now have the following options:
Option A – Existing Categories (Multiple Selections Allowed) :
Taxpayers can select one or more of the following categories:
- Manufacturers, except manufacturers of goods notified by the Government for which the Composition Scheme option is not available.
- Suppliers making supplies covered under clause (b) of paragraph 6 of Schedule II of the CGST Act, 2017.
- Any other supplier eligible for the Composition Scheme under Section 10(1) of the CGST Act, 2017.
Option B – New Category (Single Selection)
Person eligible for composition levy under Section 10(2A) of the CGST Act, 2017. Taxpayers can select either the categories under Option A or the category under Option B. Both options cannot be selected together.
2. Facility to Change Composition Category through FORM GST REG-14
A new facility has been introduced on the GST Portal allowing composition taxpayers to change or update their composition category by filing an amendment application in FORM GST REG-14.
Taxpayers must ensure that the selected composition category is correctly updated across all GST registrations (GSTINs) linked to the same PAN.
Changes in Composition Levy Functionality under GST
