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<h1>Appeals Process under GST Section 101B: Filing Deadlines, Authorized Officers, and Form Requirements Explained</h1> Appeals to the National Appellate Authority under Section 101B of the GST framework can be filed when conflicting Advance Rulings are issued by Appellate Authorities in different States or Union territories. Appeals can be initiated by an authorized officer or an applicant, as defined under section 25. Appeals must be filed within 30 days of communication of the ruling, with a possible extension of an additional 30 days if justified. The Department's appeals, filed by an officer authorized by the Commissioner, have a 90-day filing period, with a similar extension provision. Appeals must adhere to prescribed forms, fees, and verification requirements.