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

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.