IndiaAudit Lens

Section 101B of the CGST Act, 2017

From the IndiaAuditLens Law Library

GST›CGST Act, 2017›Chapter XVII, Advance Ruling

At a glance

Entitlement and conditions

101B(1)The pending route concerns conflicting rulings under section 101 from different States or Union territories on section 97(2) questions. An aggrieved distinct-person applicant or Commissioner-authorised officer could appeal; the officer must come from a State giving the rulings.

Bars, duties and time limits

101B(2)Pending filing limits are thirty days for applicants and ninety days for authorised officers, counted from communication of the last conflicting ruling. Sufficient cause permits up to thirty additional days.

Procedure, powers and definitions

101B(3)The pending appeal would require the prescribed form, fee and verification.
101BThe law does not settle what makes rulings conflicting, including whether identical facts or questions are necessary or differing reasons for the same result suffice.

The proposed national appeal route remains pending notification. It would address conflicting appellate rulings across States or Union territories for specified questions concerning distinct persons. Applicants would ordinarily have thirty days, while authorised officers would have ninety days. An officer must come from a State giving the rulings, and sufficient cause could support a further thirty days.^[1]

Quick facts

Section 101B, CGST Act, 2017

Appeal to National Appellate Authority

Provision
Act	Central Goods and Services Tax Act, 2017
Chapter	XVII, Advance Ruling
Section title	Appeal to National Appellate Authority
Amendments
Amendments	1 footnote in the CBIC text (table)
Pending	Footnote `1`: Inserted the whole section, sub-sections (1) to (3) with their provisos and Explanation, not yet notified
Related provisions
Sections	25, 97, 101, 101A, 101C
Structure footnote 1Whether section 101B operates for the date under test 101B(1), the opening wordsThe conflicting Advance Rulings appealed against 101B(1) and its provisoWho may prefer the appeal 101B(2) and its first provisoThe time within which the appeal must be filed the Explanation to 101B(2)The date from which the period is counted the second proviso to 101B(2)A further period on sufficient cause 101B(3)Form, fee and verification 101B(1), the words naming the forum, read with section 101AThe body before which the appeal lies
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]
Questions reviewed	Prashant Prakash, 22 September 2026

Text

The text below is the section 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 Act as published in the Gazette of India is the legal source.

Section 101B, verbatim (show)

¹[Section 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.]

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.

Not yet in force. Footnote `1` records a change with effect from a date yet to be notified: Inserted the whole section, sub-sections (1) to (3) with their provisos and Explanation. This page follows the text as the CBIC portal serves it.

Questions to answer on the file

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

Scope the section as a whole and its commencement footnote

Questions to answer on the file1 question

What does the matter concern?

Ticks stay in this browser only.

Whether section 101B operates for the date under test footnote 1

Questions to answer on the file3 questions

Has a date been notified from which the insertion of section 101B by s. 105 of the Finance (No. 2) Act, 2019 takes effect?
If so: from what date does that notification say section 101B takes effect?
On what date did the matter arise?

Ticks stay in this browser only.

The conflicting Advance Rulings appealed against 101B(1), the opening words

Questions to answer on the file4 questions

Do the rulings relate to the questions referred to in sub-section (2) of section 97?
By whom were the rulings appealed against given: the Appellate Authorities of two or more States, the Appellate Authorities of two or more Union territories, the Appellate Authorities of States and of Union territories both or a single Appellate Authority?
Under which provision of section 101 were those rulings given: sub-section (1) of section 101, sub-section (3) of section 101, one ruling under each of them or another provision?
Do the rulings conflict with one another?

Ticks stay in this browser only.

Who may prefer the appeal 101B(1) and its proviso

Questions to answer on the file5 questions

Who has preferred the appeal: an officer authorised by the Commissioner, an applicant, being distinct person referred to in section 25 or another person?
If “an applicant, being distinct person referred to in section 25”: is the applicant a distinct person referred to in section 25?
If question 1 is answered “an applicant, being distinct person referred to in section 25”: is the applicant aggrieved by such Advance Ruling?
If question 1 is answered “an officer authorised by the Commissioner”: was that officer authorised by the Commissioner?
If question 1 is answered “an officer authorised by the Commissioner”: is that officer from a State in which such Advance Rulings have been given?

Ticks stay in this browser only.

The time within which the appeal must be filed 101B(2) and its first proviso

Questions to answer on the file4 questions

What period does this section allow the appellant who filed: a period of thirty days or a period of ninety days?
On what date was the last of the conflicting rulings sought to be appealed against communicated?
On what date was the appeal filed?
By how many days does the date of filing exceed the period this section allows?

Ticks stay in this browser only.

The date from which the period is counted the Explanation to 101B(2)

Questions to answer on the file2 questions

Were the conflicting rulings communicated on different dates?
To whom was the communication from which the period runs made: the applicants, the concerned officers or the jurisdictional officers?

Ticks stay in this browser only.

A further period on sufficient cause the second proviso to 101B(2)

Questions to answer on the file4 questions

Was the appeal presented after the period of thirty days or, as the case may be, ninety days?
Was the appellant prevented by a sufficient cause from presenting the appeal within that period?
Is the delay within the further period of thirty days the proviso allows?
Has the National Appellate Authority allowed the appeal to be presented within that further period?

Ticks stay in this browser only.

Form, fee and verification 101B(3)

Questions to answer on the file4 questions

Has a rule been made prescribing, for an appeal under this section, the form, the fee and the manner of verification?
If so: was the appeal made in the prescribed form?
If question 1 is answered yes: was the appeal accompanied by the prescribed fee?
If question 1 is answered yes: was the appeal verified in the prescribed manner?

Ticks stay in this browser only.

The body before which the appeal lies 101B(1), the words naming the forum, read with section 101A

Questions to answer on the file2 questions

Has the National Appellate Authority been constituted by notification under sub-section (1) of section 101A?
Has an existing Authority been empowered by notification to hear appeals made under this section?

Ticks stay in this browser only.

Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.^[1]

Amendments to section 101b as footnoted in the CBIC text
Note	Change	Instrument	Effective from
1	Inserted the whole section, sub-sections (1) to (3) with their provisos and Explanation	s. 105 of the Finance (No. 2) Act, 2019 (23 of 2019)^[2]	"a date to be notified" — no date is given, and the section is therefore not in force

Provisions connected to Section 101B
Provision	Connection	Words that tie them
Section 97	this provision requires Section 97	101B(1) "in respect of the questions referred to in sub-section (2) of section 97"
Section 101	this provision requires Section 101	101B(1) "under sub-section (1) or sub-section (3) of section 101"
Section 25	this provision defined by Section 25	101B(1) "an applicant, being distinct person referred to in section 25"
Section 101A	this provision requires Section 101A	101B(1) "may prefer an appeal to National Appellate Authority"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this section, 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. 02/2026-Central Tax	7 May 2026	Seeks to empower the Principal Bench of the Appellate Tribunal, New Delhi constituted under sub-section (3) of section 109 of the said Act to hear appeals made under section 101B of the said Act.

Unsettled questions

The words of section 101b do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

When are two Advance Rulings given by the Appellate Authorities of different States or Union territories "conflicting"? The sub-section opens the appeal only where they are, and the Act defines the word nowhere: it does not say whether the facts must be the same, whether the question must be the same, or whether a difference in reasoning that leads to the same result is a conflict.

See also

Section 101A of the CGST Act, 2017: constitution of National Appellate Authority for Advance Ruling
Section 101C of the CGST Act, 2017: order of National Appellate Authority

References

Central Board of Indirect Taxes and Customs. "Section 101B. Appeal to National Appellate Authority". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
The Finance (No. 2) Act, 2019. Cited in CBIC footnote 1.

External links

CGST Act, 2017, Section 101B on the CBIC tax information portal