Section 101B is the route for resolving conflicting advance rulings. It is open only where appellate rulings of different States conflict, and only to distinct persons of the same entity or to the department.
Key points
- Under section 101B(1) of the CGST Act, 2017, where Appellate Authorities of two or more States or UTs give conflicting rulings on the same question, an aggrieved applicant that is a distinct person of the same PAN, or an officer authorised by the Commissioner, may appeal to the National Appellate Authority.
- Applicants have thirty days and officers ninety days from communication of the last of the conflicting rulings; a further thirty days may be allowed for sufficient cause (section 101B(2)).
The provisions
101B(1)–(3)Appeal to the National Appellate Authority
Statutory text
(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.]
1. 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.
The National Appellate Authority provisions (sections 101A to 101C and the related amendments to sections 95 and 102 to 106) were enacted by the Finance (No. 2) Act, 2019, and the CBIC text still records them as effective "from a date to be notified". No National Appellate Authority has been constituted. Instead, section 101A(1A), inserted by the Finance Act, 2026 from 01.04.2026, lets the Government notify an existing authority, including a Tribunal, to act in its place; by a notification of 07.05.2026, effective 01.04.2026, the Principal Bench of the GST Appellate Tribunal was so designated. Check the current notifications before relying on an appeal under section 101B.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Can any taxpayer appeal to the National Appellate Authority?
- No. Under section 101B of the CGST Act only distinct persons of the same PAN, or an authorised officer, may appeal, and only where Appellate Authorities of different States have given conflicting rulings.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The appeal is not available to unrelated taxpayers who received conflicting rulings; it is designed for one business with registrations in several States.