Rules 83B and 84 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 83B of the Central Goods and Services Tax Rules, 2017 lets a goods and services tax practitioner apply to surrender his enrolment in FORM GST PCT-06 and lets the Commissioner, or an officer authorised by him, cancel the enrolment by order in FORM GST PCT-07. Rule 84 says who may appear before an authority as a practitioner and what he must produce.
This article follows the CGST Rules, 2017 as amended up to 31 October 2025 in the compilation consulted; notifications issued after that date should be checked.
Rule 83B(1): a practitioner seeking to surrender his enrolment submits FORM GST PCT-06 electronically. Rule 83B(2): the Commissioner or an authorised officer may, after such enquiry as deemed fit, cancel the enrolment by order in FORM GST PCT-07. Rule 84: nobody may attend before any authority as a practitioner unless enrolled under rule 83, and must produce the authorisation in FORM GST PCT-05 if required. Rule 83B carries a footnote saying it was inserted with effect from a date to be notified.
The footnote on rule 83B
Rule 83B is printed in square brackets, and the footnote to it reads: "Inserted vide Notification No.33/2019 - CT dated 18.07.2019 w.e.f. a date to be notified." This article does not give a commencement date for rule 83B, because the footnote gives none. The footnote does not say whether a date has since been notified; check the current position before relying on the rule.
The section behind the rules
Both rules sit in the scheme of section 48 of the CGST Act, 2017, under which goods and services tax practitioners are enrolled and may be disqualified: see section 48 of the CGST Act. Enrolment is in rule 83. Rule 84 also bears on appearance before authorities generally: see section 116 of the CGST Act: authorised representative. Where a notice or proceeding needs a practitioner to appear for you, our GST notices and litigation service can help you plan it.
Rule 83B(1): the application to surrender
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".
- Who. The practitioner himself.
- What. An application in FORM GST PCT-06.
- How. Electronically, at the common portal, directly or through a facilitation centre notified by the Commissioner.
- When. The rule prints no period.
Rule 83B(2): the order cancelling the enrolment
"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."
- Who acts. The Commissioner, or an officer authorised by him.
- Discretion. The words are "may" and "such enquiry as deemed fit". The rule does not say the enquiry must take a particular form or a particular time.
- Form. The order is in FORM GST PCT-07.
- Period. None is printed.
The rule says nothing about a notice, a hearing or an appeal on the surrender route. The disqualification route is different: under rule 83(4) the practitioner is first shown cause in FORM GST PCT-03 and an order in FORM GST PCT-04 follows, with an appeal to the Commissioner within thirty days under rule 83(5). Rule 83B is the practitioner's own application to leave; rule 83(4) is the officer's order after misconduct.
Rule 84(1): who may attend before an authority
"No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled under rule 83."
- The rule covers proceedings under the Act, before any authority.
- It covers appearance on behalf of a registered person and an unregistered person.
- The condition is enrolment under rule 83. A person who has surrendered under rule 83B and whose enrolment has been cancelled is no longer enrolled, so rule 84(1) would not allow him to attend as a practitioner.
Rule 84(2): produce the authorisation if required
"A goods and services tax practitioner attending on behalf of a registered or an unregistered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05."
- Who. A practitioner attending on behalf of a registered or an unregistered person.
- What. A copy of the authorisation given by that person in FORM GST PCT-05.
- When. If required by the authority.
FORM GST PCT-05 is the same form that rule 83(6) uses for authorising or withdrawing a practitioner on the common portal.
The forms and steps side by side
| Step | Rule | Form | By whom | Period |
|---|---|---|---|---|
| Application to surrender enrolment | 83B(1) | FORM GST PCT-06 | Practitioner | Not printed |
| Order cancelling enrolment | 83B(2) | FORM GST PCT-07 | Commissioner or authorised officer | Not printed |
| Eligibility to attend | 84(1) | None | Person enrolled under rule 83 | Not applicable |
| Copy of authorisation | 84(2) | FORM GST PCT-05 | Practitioner, if required | Whenever the authority requires |
Who does what, by when
| Who | What | When |
|---|---|---|
| Practitioner | Submits FORM GST PCT-06 to surrender | No period printed |
| Commissioner or authorised officer | Enquires as deemed fit and passes the order in FORM GST PCT-07 | No period printed |
| Practitioner appearing in proceedings | Is enrolled under rule 83 and, if required, produces the FORM GST PCT-05 authorisation | At the proceeding, when the authority asks |
| Person who appoints a practitioner | Gives the authorisation in FORM GST PCT-05 | Before the practitioner attends |
A worked example
Nandini Verma, an invented practitioner, decides to give up practice. She submits an application in FORM GST PCT-06 at the common portal, directly. An authorised officer makes such enquiry as he considers fit and, by order in FORM GST PCT-07, cancels her enrolment. Until that order, her enrolment under rule 83 stands. After it, she is not enrolled and rule 84(1) does not permit her to attend before an authority as a practitioner.
Before that, she had appeared for Lakshmi Garments, an invented registered person, at a hearing. The officer asked for the authorisation, and she produced a copy of the authorisation Lakshmi Garments had given in FORM GST PCT-05, as rule 84(2) requires on request. The example involves no amounts, because the rules print none.
Points to watch
- Rule 83B timing. The footnote speaks of a date "to be notified"; check before relying on the rule.
- No notice on surrender. Rule 83B(2) provides for an enquiry as deemed fit, not a show cause notice.
- Rule 84 covers unregistered persons too.
- Authorisation on request. Carry a copy of the FORM GST PCT-05 authorisation to any hearing.
- Companion rules. Enrolment is rule 83; the examination is rule 83A.
Need help with a notice or a proceeding?
If a notice has come in and you want a practitioner to appear, make sure the authorisation in FORM GST PCT-05 is in place and that the person is enrolled under rule 83. We prepare replies and attend proceedings for clients. See our GST notices and litigation service.
Key takeaways
- Rule 83B(1): the practitioner applies in FORM GST PCT-06; rule 83B(2): the order is in FORM GST PCT-07.
- The footnote to rule 83B says it was inserted "w.e.f. a date to be notified"; no date is given.
- Rule 84(1): only a person enrolled under rule 83 may attend as a practitioner.
- Rule 84(2): a copy of the FORM GST PCT-05 authorisation is produced if the authority requires.
- Neither rule prints a period.
Read next
- Rule 83 of the CGST Rules, 2017: enrolment and functions of a goods and services tax practitioner
- Rule 83A of the CGST Rules, 2017: examination of goods and services tax practitioners
- Section 116 of the CGST Act: who may appear as an authorised representative
Disclaimer: Based on the Central Goods and Services Tax Rules, 2017 and the GST Acts as amended up to 31 October 2025 in the compilation consulted, read with the Finance Act, 2026 where this article says so, as consulted on 2 October 2026. Notifications, circulars and amendments issued after that date, the forms on the common portal and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.