https://www.taxtmi.com/article/detailed?id=17713 GST Portal composition categories distinguish the traditional scheme under Section 10(1) of the CGST Act from the separate scheme under Section 10(2A), following functionality changes introduced from 1 November 2026. Multiple applicable categories may be selected within the Section 10(1) option, but the Section 10(2A) option permits only one selection; the two options cannot be combined. Existing composition taxpayers may seek a registration amendment to change or update their selected category through FORM GST REG-14. The amendment does not itself establish statutory eligibility or confer an unrestricted right to change the basis of taxation retrospectively. en-us Fri, 06 Nov 2026 08:33:37 +0530 Fri, 06 Nov 2026 08:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17713 GST Portal composition categories distinguish the traditional scheme under Section 10(1) of the CGST Act from the separate scheme under Section 10(2A), following functionality changes introduced from 1 November 2026. Multiple applicable categories may be selected within the Section 10(1) option, but the Section 10(2A) option permits only one selection; the two options cannot be combined. Existing composition taxpayers may seek a registration amendment to change or update their selected category through FORM GST REG-14. The amendment does not itself establish statutory eligibility or confer an unrestricted right to change the basis of taxation retrospectively. Articles Goods and Services Tax - GST Fri, 06 Nov 2026 08:33:37 +0530 https://www.taxtmi.com/article/detailed?id=17713