What does Rule 83B of the Central Goods and Services Tax Rules, 2017 deal with?

Rule 83B deals with the surrender of enrolment of a goods and services tax practitioner under the Central Goods and Services Tax Rules, 2017.

How can a goods and services tax practitioner surrender his enrolment under Rule 83B?

A goods and services tax practitioner may surrender his enrolment by electronically submitting an application in FORM GST PCT-06 at the common portal, either directly or through a facilitation centre notified by the Commissioner.

Who can cancel the enrolment of a goods and services tax practitioner under Rule 83B?

The Commissioner, or an officer authorised by him, may cancel the enrolment of a goods and services tax practitioner under Rule 83B after such enquiry as deemed fit.

In which form is the order for cancellation of enrolment issued under Rule 83B?

The order for cancellation of enrolment under Rule 83B is issued in FORM GST PCT-07.

CGST Rule 83B of Central Goods and Services Tax Rules, 2017 – Surrender of enrolment of goods and services tax practitioner

November 5, 2017

Download The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-VIII Returns Rule 83B: Surrender of enrolment of goods and services tax practitioner. 1[83B. (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 […]

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-VIII Returns

Rule 83B: Surrender of enrolment of goods and services tax practitioner.

¹[83B. (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.]

References

Amendments:

1. Inserted by Central Goods and Services Tax (Fifth Amendment) Rules, 2019 vide Notification No. 33/2019-Central Tax dated 18th July, 2019, w.e.f. date yet to be notified.