Delegation of powers under GST enables specified officers to administer registration, amendment, cancellation and revocation processes within jurisdiction. Delegation under the West Bengal Goods and Services Tax Ordinance, 2017 vests specified officers (Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer) with authority, within their jurisdiction, over composition levy, registration procedure, extension of casual/non-resident registration validity, amendment applications, cancellation (including retrospective) and revocation of cancellation as per the listed sections of the Ordinance.