Conflicting advance rulings under GST may be appealed to the National Appellate Authority within prescribed time limits. Appeal to the National Appellate Authority is available where conflicting advance rulings are issued by Appellate Authorities of two or more States or Union territories. The appeal may be filed by an authorised officer of the Commissioner or by an applicant who is a distinct person, and the filing period differs for non-departmental and departmental appellants, with limited extensions for sufficient cause. Appeals must be made in the prescribed form, with the prescribed fee and verification. The Principal Bench of the GST Appellate Tribunal has been empowered to hear such appeals retrospectively.