THE CENTRAL GOODS AND SERVICES TAX RULES
CHAPTER VIII  -  RETURNS
Rule - 83B

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Surrender of enrolment of goods and services tax practitioner.

1[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.

(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.]