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] 1

1 Inserted vide Notification 33/2019 - CT dt 18.07.2019. Effective from a date to be notified later.

83B(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.] 2

2 Inserted vide Notification 33/2019 - CT dt 18.07.2019. Effective from a date to be notified later.

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