Elucidating crops' physiological and molecular mechanisms to adapt to low nitrogen environment and promoting nitrogen transfer from senescent leaves to new leaves is crucial in improving Brassica's nitrogen use efficiency (NUE). Glutamine synthetase (GS), a vital gene that helps plants to reassimilate ammonium released from protein degradation in leaves, was the focus of our research. In this study, we identified high (H141) and low NUE genotype (L65) genotypes of Brassica juncea with different responses to low-nitrogen stress. We observed that H141 has a lower nitrate content but higher ammonium and free amino acid contents as well as higher nitrate reductase and GS activities in the shoots. These physiological indicators are responsible for the high NUE of H141. Whole-genome resequencing data revealed that 5,880 genes associated with NUE are polymorphic between H141 and L65. These genes participate in amino acid, carbohydrate, and energy metabolic pathways. Haplotype analysis revealed two haplotypes for BjuB05.GS1.4. Hap1 and Hap2 have multiple single nucleotide polymorphisms or insertions/deletions in the regulatory regions of 5′ and 3′ untranslated regions and introns. Furthermore, the shoot NUE of Hap1 is significantly lower than that of Hap2. The two haplotypes of BjuB05.GS1.4 led to differences in the shoot NUEs of different genetic populations of mustard and are associated with the local soil nitrogen content, suggesting that they might help mustard to adapt to different geographies. In conclusion, the results of our study shed light on the physiological and molecular mechanisms underlying different mustard NUE genotypes and demonstrate the enormous potential of NUE breeding in B.juncea.