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 a
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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.
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