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Section 83B: Surrender of enrolment of goods and services tax practitioner

Maharashtra Goods and Services Tax Rules, 2017.State Rules of Maharashtra · 2017

(I) 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.

1 This rule was inserted by Notification No.GST-1019/C.R. 82/Taxation-1, dated 24% July 2019 (Fifth Amendment- 2019, Notification No.33/2019) (w.e.f. —--— ).

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(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.]

Where this provision sits

ActMaharashtra Goods and Services Tax Rules, 2017.
Section83B
Marginal noteSurrender of enrolment of goods and services tax practitioner
JurisdictionState of Maharashtra
StatusIn force as published by the source

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