%20for%20navbar/footer%20logo.%20--%3e%3csvg%20version='1.1'%20xmlns='http://www.w3.org/2000/svg'%20viewBox='61.4%2076.9%20205.2%20174.1'%3e%3cg%20transform='translate(61.4,76.9)%20scale(2.3855)'%3e%3cpath%20d='M69,7%20C69,10.1251958%2070.4336074,12.9155546%2072.6790647,14.7493188%20L67.719258,14.7476636%20L67.719258,73%20L53.7770578,73%20L53.7770578,36.1028037%20L42.1585577,36.1028037%20C42.0110212,41.2616822%2041.0335918,46.0280374%2039.2262695,50.4018692%20C37.4189473,54.7757009%2034.7632901,58.2897196%2031.259298,60.9439252%20C27.7553059,63.5981308%2023.4951892,64.9252336%2018.4789479,64.9252336%20C15.0856081,64.9252336%2011.9688994,64.2336449%209.12882154,62.8504673%20C6.28874373,61.4672897%204.05725402,59.5981308%202.43435241,57.2429907%20C0.811450804,54.8878505%200,52.2523364%200,49.3364486%20C0,43.728972%202.2868159,39.411215%206.86044771,36.3831776%20C11.4340795,33.3551402%2017.8888018,31.8411215%2026.2246146,31.8411215%20L28.2163575,31.8411215%20L28.2163575,17.1495327%20C28.2163575,13.2616822%2027.5708853,10.3084112%2026.2799408,8.28971963%20C24.9889963,6.27102804%2023.2738844,5.26168224%2021.134605,5.26168224%20C19.0690939,5.26168224%2017.4646343,5.99065421%2016.3212264,7.44859813%20C15.1778184,8.90654206%2014.6061145,10.7943925%2014.6061145,13.1121495%20C14.6061145,15.2056075%2015.2515867,16.9813084%2016.5425312,18.4392523%20C17.8334756,19.8971963%2019.3641669,20.6635514%2021.134605,20.7383178%20C18.1838748,23.5046729%2014.9380716,24.8878505%2011.3971954,24.8878505%20C8.74153821,24.8878505%206.52849056,23.953271%204.75805244,22.0841121%20C2.98761432,20.2149533%202.10239526,17.8971963%202.10239526,15.1308411%20C2.10239526,10.6448598%203.90971751,7.1682243%207.524362,4.70093458%20C11.1390065,2.23364486%2015.6757542,1%2021.134605,1%20C24.9705543,1%2028.4929885,1.76635514%2031.7019075,3.29906542%20C34.9108266,4.8317757%2037.4558314,6.94392523%2039.3369219,9.63551402%20C41.2180124,12.3271028%2042.1585577,15.2803738%2042.1585577,18.4953271%20L42.1585577,31.8411215%20L53.7770578,31.8411215%20L53.7770578,14.7476636%20L45.9207387,14.7476636%20L45.9207387,0.710280374%20L71.2262661,0.70907886%20C69.8340595,2.42730587%2069,4.61625042%2069,7%20Z%20M28.2163575,36.1028037%20L26.2246146,36.1028037%20C21.7985193,36.1028037%2018.6449264,37.1682243%2016.7638359,39.2990654%20C14.8827454,41.4299065%2013.9422002,44.5140187%2013.9422002,48.5514019%20C13.9422002,51.6915888%2014.4401359,54.4953271%2015.4360073,56.9626168%20C16.4318788,59.4299065%2018.0732225,60.6635514%2020.3600384,60.6635514%20C22.9419273,60.6635514%2024.896786,59.0747664%2026.2246146,55.8971963%20C27.5524432,52.7196262%2028.2163575,48.5140187%2028.2163575,43.2803738%20L28.2163575,36.1028037%20Z'%20fill='%23000000'/%3e%3ccircle%20cx='79'%20cy='7'%20r='7'%20fill='%23AE8B47'/%3e%3c/g%3e%3c/svg%3e)
GSTN Introduces Enhancements in Composition Levy Functionality on GST Portal
GSTN has introduced the following enhancements for composition taxpayers, applicable to applications filed through FORM GST REG-01, CMP-02, CMP-04 and REG-14:
1. New Composition Category: A new category, “Person eligible for composition levy under Section 10(2A)”, has been introduced. Taxpayers can select either the existing categories under Section 10(1) or the new Section 10(2A) category, but both cannot be selected together.
2. Category Amendment through REG-14: Taxpayers can now change/update their composition category through an amendment application in FORM GST REG-14. The selected category must be consistent across all GSTINs linked to the same PAN.
Advisory on Enhancements Related to Composition Levy Functionality under GST.pdf