Quick Summary
The Department of Trade and Taxes under the Government of NCT of Delhi has issued a significant order clarifying the assignment of powers for cancellation of GST registration under the Delhi Goods and Services Tax Act, 2017. The order, dated April 2, 2026, supersedes all previous instructions and aims to streamline the process of handling taxpayer applications for cancellation of registration, particularly focusing on cases involving Input Tax Credit (ITC). Key Highlights of the Order 1. Au
Daily Limit Reached
You have reached your daily limit of 2 Free News
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited News Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)
BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)
3 Months PLAN
999
(Excl. of GST ₹179)
View all CCI PRO benefits
Already a PRO member? Login here for an ad-free experience.
FAQ :
A new threshold of Rs 2.5 crore has been introduced for Input Tax Credit (ITC) in cases of GST registration cancellation. If the ITC involved exceeds this amount, additional approval is required.
Ward-level Proper Officers are now designated to handle applications for GST registration cancellation filed by taxpayers.
If the ITC involved in a registration cancellation application exceeds Rs 2.5 crore, mandatory prior approval from the Zonal In-charge is required before the cancellation can be processed.
If the ITC involved is up to Rs 2.5 crore, the Ward-level Proper Officer can make the decision for cancellation directly.
The objective is to ensure better control over large ITC-related cases, reduce the risk of fraudulent ITC claims, improve efficiency in processing cancellations, and standardise procedures.
For high-value cases (ITC over Rs 2.5 crore), a reasoned proposal with findings must be prepared and sent to the Zonal In-charge for approval. A copy of this approval must be uploaded and attached to the final speaking order.
CAclubindia
