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Amended upto (Year) ⇨

CGST RULES, 2017
[Amended upto 2025]

CHAPTER VIII - RETURNS

TaxGPT

Summarize Rule 83B by TaxGPT in

AA |

Rule 83B - 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