It has been confirmed that the HQ of the 40th Group Army (GA) is now history. Its organic units with high readiness rate and newer TOE will likely be merged with neighboring GAs. Such as the 118th Combined Arms 8x8 Light Mechanized Infantry Brigade will likely to be part of the 39th GA moving forward.. Others units such as 119th and 191st Motorized Infantry Brigades with their older TOE will will probably be disbanded all together.
According to South China Morning Post, the 14th, 16th, 20th, 47th, and 27th HQs will be decommissioned next.
Thanks Andrew KC and Forbin for the confirmation.
Graphic credit goes to South China Morning Post