Amended and updated notes on section 101B of CGST Act, 2017. Detail discussion on provisions and rules related to appeal to National Appellate Authority.
Chapter XVII (Sections 95–106) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to advance ruling. Section 101B of CGST 2017 provides for appeal to National Appellate Authority.
Recently, we have discussed in detail section 101A (Constitution of National Appellate Authority for Advance Ruling) of CGST Act 2017. Today, we learn the provisions of section 101B of Central GST Act 2017.
Section 101B of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2020-Central Tax, G.S.R. 2(E), dated 01.01.2020. This notification was come into force from 1st January, 2020 i.e. the commencement date of section 101B is 1-1-2020.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XVII |
| Chapter Name | Advance Ruling |
| Section No. | 101B |
| Section Name | Appeal to National Appellate Authority |
| Updated 2024 Edition | GST Law Book PDF |
Section 101B of Central GST – Appeal to National Appellate Authority1
Section 101B of CGST Act 2017 shall come into force on 01.01.2020 vide Notification No. 1/2020-Central Tax, G.S.R. 2(E), dated 1.1.2020.
Section 101B(1) of CGST Act
Section 101B(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.
Section 101B(2) of CGST Act
Section 101B(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.
Section 101B(3) of CGST Act
Section 101B(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 of CGST Act 2017 shall come into force on 01.01.2020 vide Notification No. 1/2020-Central Tax, G.S.R. 2(E), dated 1.1.2020. ↩︎