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.]