Important Keyword: Rule 83B, goods and services tax practitioner.
Table of Contents
GST 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.]
1 . Inserted vide Notification No.33/2019-CT dated 18.07.2019 with effect from a date to be notified later.
Official Income Tax Return filing website: https://incometaxindia.gov.in/
