Delhi Sets INR 2.5 Crore ITC Threshold for GST Registration Cancellation
Delhi introduced an ITC threshold of INR 2.5 crore for GST registration cancellations, requiring Zonal In-charge approval for high-value cases to enhance scrutiny and transparency. This will likely increase processing times for taxpayers with substantial ITC.
💡 Key Fact
Delhi, on April 2, 2026, mandated Zonal In-charge approval for GST registration cancellations involving ITC exceeding INR 2.5 crore.
Background
The order, issued by the Department of Trade and Taxes, aims to streamline GST registration cancellations under Section 29 of the DGST Act, 2017, and supersedes all previous instructions.
Source: CAclubindia
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