CGST Rules – Central Goods and Services Tax Rules, 2017

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

This rule was made and amended vide the following notifications • Central Tax Notification No. 33/2019 (dated 18th July 2019)

(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.