GSTN introduces Separate Category under GST Composition Levy for Section 10(2A)

GSTN has updated the Composition Levy functionality on the GST portal to provide a distinct category for persons eligible under Section 10(2A) of the CGST Act. The revised functionality applies to Forms GST REG-01, CMP-02, CMP-04 and REG-14. Existing composition taxpayers can also amend their selected category through Form GST REG-14, subject to ensuring consistency across registrations linked to the same PAN.