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<h1>Appeals on Conflicting GST Rulings Allowed Under Section 101B; File Within 30 Days, With Extensions Possible.</h1> Section 101B of the Central Goods and Services Tax Act, 2017, allows appeals to the National Appellate Authority when conflicting Advance Rulings are issued by Appellate Authorities in different States or Union territories. An authorized officer or an aggrieved applicant may appeal within thirty days of receiving the ruling, extendable to ninety days for the Commissioner's authorized officer. The National Appellate Authority can grant an additional thirty days if there is a valid reason for delay. Appeals must be filed in a prescribed form with the necessary fee and verification.