Rule 83B of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter VIII, Returns

At a glance

Procedure, powers and definitions

Rule 83B(1)The pending surrender procedure would require electronic FORM GST PCT-06 through the portal, directly or through a notified Facilitation Centre.
Rule 83B(2)The Commissioner or authorised officer could, after the enquiry considered appropriate, cancel enrolment through FORM GST PCT-07.

Rule 83B describes a practitioner’s surrender of enrolment, but its insertion is to take effect from a date notified later. The stated procedure would require an electronic application in FORM GST PCT-06. The Commissioner or an authorised officer could then enquire and cancel enrolment by FORM GST PCT-07. Commencement remains pending in the stated amendment.^[1]

Quick facts

Rule 83B, CGST Rules, 2017

Surrender of enrolment of goods and services tax practitioner

Provision
Act	Central Goods and Services Tax Rules, 2017
Chapter	VIII, Returns
Rule title	Surrender of enrolment of goods and services tax practitioner
Related provisions
Sections	Section 48 of the CGST Act, 2017
Forms named	FORM GST PCT-06, FORM GST PCT-07
Structure 83B(1)Surrender application 83B(2)Cancellation decision
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Rules as published in the Gazette of India is the legal source.

Rule 83B, verbatim (show)

¹[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.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Surrender application 83B(1)

Questions to answer on the file8 questions

Is the practitioner seeking to surrender this enrolment?
Was the application in FORM GST PCT-06?
Was this document submitted electronically?
Was this submission through the common portal?
Which filing route was used: directly or through a Facilitation Centre?
If “through a Facilitation Centre”: was that centre notified by the Commissioner?
What commencement date does the operative Government notification establish for rule 83B?
On what date was this surrender application submitted?

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Cancellation decision 83B(2)

Questions to answer on the file7 questions

Was the deciding person the Commissioner?
Was the deciding officer authorised by the Commissioner?
Was the enquiry the deciding officer deemed fit completed?
Was the cancellation order in FORM GST PCT-07?
Did that order cancel this practitioner's enrolment?
What commencement date does the operative Government notification establish for rule 83B?
On what date was this cancellation order made?

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Provisions connected to Rule 83B
Provision	Connection	Words that tie them
Section 48 of the CGST Act, 2017	Section 48 of the CGST Act, 2017 prescribed by this provision	83B(1) "surrender his enrolment"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Notifications (1)

Number	Date	Subject
Notification No. 33/2019-Central Tax	18 July 2019	Seeks to carry out changes in the CGST Rules, 2017.

References

Central Board of Indirect Taxes and Customs. "Rule 83B. Surrender of enrolment of goods and services tax practitioner". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links

CGST Rules, 2017, Rule 83B on the CBIC tax information portal