Section 101B of The Central Goods and Services Tax Act, 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.]
Summary
- This rule allows businesses and tax officers to appeal to the national board when two different states issue conflicting tax rulings on the same issue.
- An ordinary applicant has thirty days to file this appeal after receiving the last of the conflicting rulings.
- A tax officer authorised by the commissioner has a longer period of ninety days to file the same appeal.
- The National Appellate Authority can grant an extension of up to thirty extra days if someone has a good excuse for missing their deadline.
Practical examples
FAQ
1. When can I appeal to the National Appellate Authority under Section 101B of The Central Goods and Services Tax Act, 2017?
Under Section 101B of The Central Goods and Services Tax Act, 2017, you can appeal when conflicting advance rulings are given by the Appellate Authorities of two or more States or Union territories.
2. How long does a business have to file an appeal under Section 101B of the CGST Act?
Under Section 101B of the CGST Act, an applicant must file the appeal within thirty days from the date the last conflicting ruling is communicated to them.
3. How long does a tax officer have to file an appeal under Section 101B of the Central GST law?
Under Section 101B of the Central GST law, an authorised tax officer has ninety days to file an appeal from the date the ruling is communicated.
4. Can the deadline be extended under Section 101B of the tax law?
Yes, under Section 101B of the tax law, the National Appellate Authority can grant a further period not exceeding thirty days if they are satisfied there was sufficient cause for the delay.
Test yourself
Q1.Under Section 101B of The Central Goods and Services Tax Act, 2017, an appeal to the National Appellate Authority is allowed when conflicting rulings are issued under which specific section?
Q2.Under Section 101B of the CGST Act, what is the standard time limit for an applicant to file an appeal?
Q3.Under Section 101B of the Central GST law, what is the standard time limit for an authorised officer to file an appeal?
Q4.Under Section 101B of The Central Goods and Services Tax Act, 2017, how is the start date calculated for the appeal deadline?