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