Section 83B in The Central Goods and Services Tax Rules, 2017
83B. [ Surrender of enrolment of goods and services tax practitioner. [Inserted by Notification No. G.S.R. 513(E), dated 18.7.2019 (w.e.f. 19.6.2017).]
(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.]
