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

Section 83B: Process for Surrendering GST Practitioner Enrollment

A Goods and Services Tax (GST) practitioner who wishes to give up their enrollment must submit an application using FORM GST PCT-06. This application should be filed electronically through the common portal, either directly by the practitioner or with the help of a facilitation center designated by the Commissioner. Once the application is submitted, the Commissioner or an authorized officer will conduct any necessary inquiries. Following this, they may issue an order using FORM GST PCT-07 to officially cancel the practitioner's enrollment.