Rule 83B of CGST Rules 2017: Surrender of GSTP Enrollment

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) 

(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. CGST Rule 83B inserted vide Central Tax Notification 33/2019 dt. 18/07/2019, with effect from a date to be notified later.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dt. 19/06/2017 (Rule 1 to 26), 10/2017 dt. 28/06/2017 (Rules 27 to 138) and 15/2017 dt. 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 Amendments made by all such Notifications upto 29/12/2021, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.