Appeal to National Appellate Authority
Section 101B, CGST Act
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Lets an officer or an applicant, faced with conflicting advance rulings of two or more State Appellate Authorities on the same question, appeal to the National Appellate Authority within thirty days (ninety days for an officer), extendable by thirty days.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
An appeal lies only where two or more State Appellate Authorities have given CONFLICTING rulings on the same question – not from a single unfavourable ruling. Thirty days for an applicant, ninety for an officer.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
1,775 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(1) Where, in respect of the questions referred to in sub-section
(2) of section 97 , conflicting Advance Rulings are given by the Appellate Authorities of two or more States or Union territories or both under sub-section
(1) or sub-section
(3) of section 101 , any officer authorised by the Commissioner or an applicant, being distinct person referred to in section 25 aggrieved by such Advance Ruling, may prefer an appeal to National Appellate Authority: Provided that the officer shall be from the States in which such Advance Rulings have been given.
(2) Every appeal under this section shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the applicants, concerned officers and jurisdictional officers: Provided that the officer authorised by the Commissioner may file appeal within a period of ninety days from the date on which the ruling sought to be appealed against is communicated to the concerned officer or the jurisdictional officer: Provided further that the National Appellate Authority may, if it is satisfied that the appellant was prevented by a sufficient cause from presenting the appeal within the said period of thirty days, or as the case may be, ninety days, allow such appeal to be presented within a further period not exceeding thirty days. Explanation .- For removal of doubts, it is clarified that the period of thirty days or as the case may be, ninety days shall be counted from the date of communication of the last of the conflicting rulings sought to be appealed against.
(3) Every appeal under this section shall be in such form, accompanied by such fee and verified in such manner as may be prescribed.]
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
date not stated · Insertedbys
Inserted by s. 105 of the Finance (No. 2) Act, 2019 (23 of 2019). This amendment shall be effective from a date to be notified.
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Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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