Chartered Accountants
Cancellation under GST becomes more difficult in Delhi
2026-04-03The Delhi GST department issued a new order (2 April 2026) introducing an approval hierarchy in cancellation cases.
Key change:
- If ITC involved > ₹2.5 crore
The officer cannot cancel directly
Mandatory approval from Zonal In-charge - If ITC ≤ ₹2.5 crore
The ward officer can decide independently
This creates a dual-layer control system
