Rule 83B of CGST Rules - Surrender of enrolment of goods and services tax practitioner

83B. Surrender of enrolment of goods and services tax practitioner.[1]

(1) A goods and services tax practitioner seeking to surrender his enrolment shall electronically submit an application in FORM GST PCT-06, at the common portal, either directly or through a facilitation centre notified by the Commissioner.

(2) The Commissioner, or an officer authorised by him, may after causing such enquiry as deemed fit and by order in FORM GST PCT-07, cancel the enrolment of such practitioner.

[1] This Rule was inserted by Rule 5 of The CGST(5^th A)R, 2019 vide Notification No. 33/2019-Central Tax dt. 18-07-2019 and yet to be made effective.

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CHAPTER VIII - RETURNS

Rule 83B of CGST Rules - Surrender of enrolment of goods and services tax practitioner