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    <title>Advisory on Enhancements Related to Composition Levy Functionality under GST</title>
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    <description>GST portal composition levy functionality applies to taxpayers registered under or opting for the scheme through Forms REG-01, CMP-02, CMP-04 and REG-14. Options A and B are mutually exclusive. Category changes may be made by composition taxpayers through an amendment application in Form REG-14. Taxpayers must ensure that their selected category is correctly updated across all GSTINs linked to the same PAN.</description>
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      <description>GST portal composition levy functionality applies to taxpayers registered under or opting for the scheme through Forms REG-01, CMP-02, CMP-04 and REG-14. Options A and B are mutually exclusive. Category changes may be made by composition taxpayers through an amendment application in Form REG-14. Taxpayers must ensure that their selected category is correctly updated across all GSTINs linked to the same PAN.</description>
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