Surrender of enrolment of goods and services tax practitioner
Rule 83B of the CGST Rules
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A practitioner may surrender his enrolment in PCT-06, and the Commissioner cancels it in PCT-07.
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604 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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.] 1 . Inserted vide Notification No.33/2019-CT dated 18.07.2019 with effect from a date to be notified later.
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Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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