Provisions under Rule 83B of the Central Goods and Services Tax (CGST) Rules, 2017 relating to procedure for “Surrender of GSTP Enrollment”, are as under:
CGST Rule 83B: Surrender of enrollment of goods and services tax practitioner (Chapter-VIII: Returns) [rule 83B inserted, pending commencement: refer Note 1]
(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.
Amendments History:
1. Rule 83B inserted vide Notification 33/2019, pending commencement.
—–
| CGST Rules 2017: Last Updated 30/11/2023 |
| The CGST Rules 2017 along with the prescribed GST Forms were initially notified vide Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
| Latest Updates from CBIC |
| For index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/Rule-wise Text of GST Acts/Rules: GST Updates |