The Government of National Capital Territory of Delhi, through the Department of Trade & Taxes (Policy & Research Branch), has issued an order vide File No. DTT-D011/33/2026-Policy-TT/144 dated  April 02, 2026 assigning powers to officers for handling applications related to cancellation of GST registration under the provisions of the Delhi Goods and Services Tax (DGST) Act, 2017.
Assignment of Powers under DGST Act, 2017
In exercise of powers conferred under Section 5 read with Section 2(91) of the DGST Act, 2017, the Government has authorized designated officers to act as proper officers for specified functions.
As per the order, Ward-level Proper Officers have been empowered to process applications for cancellation of registration filed by taxpayers under Section 29 of the Act, subject to prescribed conditions and supervisory approvals.
Threshold-Based Approval Mechanism Introduced
The order introduces a clear approval framework based on the amount of Input Tax Credit (ITC) involved:
- Cases exceeding ₹2.5 crore ITC: Applications shall be decided only after prior approval of the concerned Zonal In-charge.
- Cases up to ₹2.5 crore ITC: Applications may be decided directly by the Proper Officer posted in the Ward.
This bifurcation ensures enhanced scrutiny in high-value cases while enabling quicker disposal of smaller cases.
Role of Ward Officers and Zonal Authorities
The order further outlines procedural responsibilities:
- The Ward Officer shall thoroughly scrutinize cancellation applications in accordance with statutory provisions, instructions, circulars, and Standard Operating Procedures (SOPs).
- A reasoned proposal with findings must be submitted to the Zonal In-charge in applicable cases.
- The approval of the Zonal In-charge must be mandatorily uploaded along with the final speaking order.
This ensures transparency, accountability, and uniformity in decision-making.
Supersession of Earlier Orders
The current order has been issued in supersession of all previous orders on the subject, thereby streamlining and standardizing the process for cancellation of GST registration across Delhi.
Objective of the Order
The measure aims to:
- Strengthen administrative control and oversight in GST registration cancellation cases
- Ensure risk-based scrutiny, especially in high-value ITC cases
- Improve efficiency and consistency in tax administration
- Enhance transparency and accountability in decision-making processes
The Order can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/04/DGST-Order-02.04.2026.pdf
