CBIC Advisory: HSNS Cess Registration and Payment (Effective Feb 2026)

By | January 30, 2026
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CBIC Advisory: HSNS Cess Registration and Payment (Effective Feb 2026)

 

The Central Board of Indirect Taxes and Customs (CBIC) has issued Advisory No. 01/2026 (dated January 28, 2026) to guide taxpayers on the implementation of the Health Security se National Security (HSNS) Cess, which officially begins on February 1, 2026.

1. Portal Functionality

  • All HSNS Cess-related modules, including enrollment, new registration, and payment, will be live on www.cbic-gst.gov.in starting February 1, 2026.

  • The modules are specifically for manufacturers or suppliers of specified goods (e.g., Pan Masala under HSN 21069020).

2. Registration Process

  • Enrollment: New applicants must start with “New Registration” on the portal. PAN validation is conducted online via the Income Tax system.

  • ERN: Successfull verification generates a 15-digit Enrollment Reference Number (ERN), sent via SMS/Email.

  • HSNS REG-01: Using the ERN and OTP, taxpayers complete the registration form (business details, premises, bank info, etc.) and upload documents.

  • Temporary ID: Submission generates a Temporary Registration Number, allowing immediate cess payments while final approval is pending.

  • Final Approval: The Proper Officer will issue approval via FORM HSNS REG-02.

3. Payment Procedure (Form HSNS PMT-01)

  • Deadline: Monthly cess must be paid by the 7th day of each month.

  • Generating Challan: Users must log in, select “HSNS – Generate Challan,” and choose accounting codes under Major Head 0045.

  • CTIN: Entering the amount generates a Challan Temporary Identification Number (CTIN), valid for 15 days.

  • Payment Modes: Payments are processed through the ICEGATE portal via NEFT, RTGS, Net Banking, or Payment Gateway.

  • Tracking: Taxpayers can monitor payment status using the “HSNS Track Challan” facility.

4. Support and Next Steps

  • Helpdesk: The existing ACES-GST Helpdesk (cbicmitra.helpdesk@icegate.gov.in or 1800-425-0232) will support HSNS Cess queries.

  • Upcoming Advisories: Separate guides for HSNS DEC-01 (Declaration) and HSNS RET-01 (Return) are expected shortly.

 

For More :- Read CBIC-Advisory-No.-01-2026