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

1 [83B. Surrender of enrolment of goods and services tax practitioner.- (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. ] ********* Notes 1. Inserted vide Notification No. 33/2019 Central Tax dated 18-07-2019 w.e.f. ...........