Appeal against conflicting advance rulings to National Appellate Authority with prescribed filing periods, condonation and procedural requirements. Conflicting advance rulings by appellate authorities of two or more States/UTs may be appealed to the National Appellate Authority by an applicant or an officer authorised by the Commissioner (from the States issuing the rulings). Appeals must be filed within the prescribed periods from communication of the rulings; an authorised officer has an extended initial period and the Authority may allow a further limited extension for sufficient cause. Time is counted from communication of the last conflicting ruling. Appeals must follow prescribed form, fee and verification rules.