GST portal adds a separate section 10(2A) composition category
GSTN has added a separate portal option for eligible section 10(2A) taxpayers and a REG-14 facility to amend the selected category.
Published by Mohit R Gupta & AssociatesChartered Accountants · Delhi
GSTN’s advisory of 1 November 2026 describes a new composition category on the GST portal for persons eligible under section 10(2A) of the CGST Act. The portal changes apply to applications made through REG-01, CMP-02, CMP-04 and REG-14, as relevant to the taxpayer’s workflow.
The portal now offers two mutually exclusive sets of selections. The existing section 10(1) options allow multiple applicable selections and cover eligible manufacturers, suppliers covered by Schedule II paragraph 6(b), and other eligible suppliers in that category. The section 10(2A) option is a single selection. A taxpayer cannot select it together with an option in the existing set.
Existing composition taxpayers can use the REG-14 amendment application to update their category. Before filing, review the business activities and legal eligibility for the selected category. Check the selection across every GSTIN linked to the same PAN and retain the relevant application acknowledgements. The advisory describes a portal change. Eligibility continues to depend on the applicable composition provisions.
WHAT TO DO NEXT
Practical action
Check eligibility before selecting a category and reconcile the selection across all GSTINs linked to the PAN.
This summary is general information. Read the original publication and check subsequent amendments before acting. For advice on your specific facts, consult our office.
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