Appeal to National Appellate Authority
Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Section 101B of the Central Goods and Services Tax Act, 2017 deals with appeal to National Appellate Authority. 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 o The Act was enacted on 12 Apr 2017.
1[101B. Appeal to National Appellate Authority.--- (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.]
Section 101B, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 10
- Assam Goods and Services Tax (Amendment) Act s. 17
- s. 101A Constitution of National Appellate Authority for Advance Ruling
- s. 101C Order of National Appellate Authority
- s. 103 Applicability of advance ruling
- Goa Goods and Services Tax Act s. 103 Applicability of advance ruling
- Manipur Goods and Services Tax (Second Amendment) Act, 2019 (Manipur Act No. 9 of 2019) s. 17
- Nagaland Goods and Services Tax (Amendment) Act s. 14
- Puducherry Goods and Services Tax Act s. 103
- Rajasthan Goods and Services Tax s. 103 Applicability of advance ruling
- West Bengal Finance Act s. 7
Questions about Section 101B
What does Section 101B of the Central Goods and Services Tax Act deal with?
Section 101B of the Central Goods and Services Tax Act is headed "Appeal to National Appellate Authority". [101B. Appeal to National Appellate Authority.--- (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 sec
How do I find court cases under Section 101B of the Central Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 101B, section 101B CGST Act, section 101B of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 101B of the Central Goods and Services Tax Act, and has it changed?
Its own text turns on section 25 (Procedure for registration), section 97 (Application for advance ruling), section 101 (Orders of Appellate Authority), so none of them can safely be read on its own. 10 other provisions in this corpus refer back to it.
When was Section 101B of the Central Goods and Services Tax Act enacted?
Section 101B of the Central Goods and Services Tax Act, cited as CGST Act 101B, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5109 words
- 142. Miscellaneous transitional provisions1966 words
- 140. Transitional arrangements for input tax credit1883 words
- 54. Refund of tax1858 words
- 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc1647 words
- 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward1299 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.