Rule
83B. Surrender of enrolment of goods and services tax practitioner.-
(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.
