Provisions under Rule 83B of CGST Rules, 2017 relating to procedure for “Surrender of GSTP Enrollment”:
CGST Rule 83B: Surrender of enrollment of goods and services tax practitioner (Chapter VIII: Returns) [*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.
Notes (History of Amendments in Bare Text):
1. CGST Rule 83B inserted vide Notification 33/2019, pending commencement.
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