State Government Assigns Function of GST Officer for Deciding GSTN Cancellation Applications

State Government Assigns Function of GST Officer for Deciding GSTN Cancellation Applications

The Government of NCT of Delhi (Department of Trade and Taxes) has issued an order on April 2, 2026, regarding the assignment of a GST officer to decide the application for cancellation of GST registration. This order replaces all previous instructions.

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This new order clarified which officers will handle GST cancellation applications filed by taxpayers.

As per the order, the Proper Officer will have the power to decide the application for cancellation of GST Registration. There are certain restrictions on conditions in the decision-making process. These conditions are as follows:

If the total ITC claimed or passed on by the taxpayer is more than Rs 2.5 crore, the proper officer must take prior approval from the Zonal In-charge before deciding the application.
If the ITC amount is Rs 2.5 crore or less, the proper officer can directly decide the application without higher approval.

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The order also requires the ward officer to check the GST registration cancellation application as per GST laws, rules, guidelines and standard operating procedures (SOP). The officer must submit a reasoned proposal to the concerned Zonal In-charge for approval on a case-to-case basis.

Additionally, the officer must mandatorily upload a copy of the approval given by the Zonal In-Charge along with the speaking order.

Refer to the official order for more information.