Attention ! Manufacturers of Pan Masala

Health Security se National Security (HSNS) Cess Act, 2025 to apply from 1st February, 2026

HSNS Cess is levied on machines/ processes for pan masala manufacture. Every taxable person must register and pay.

MANDATORY REGISTRATION (Form HSNS REG-01)

• You can apply for registration by visiting www.cbic-gst.gov.in and clicking on “New User” under the HSNS Cess tab.
• Enroll with name, PAN, Email, Mobile to receive Enrolment Reference Number (ERN)
• User ERN to fill FORM HSNS REG-01
• Receive Temporary Registration Number (TRN) for initial payment

MONTHLY CESS PAYMENT (FORM HSNS PMT-01)

• Due electronically by the 7th day of that month
• (e.g. Feb 2026 liability due by 7th Feb 2026)
• You can pay the cess by logging in to the Taxpayer Dashboard and selecting e-Payment under the Menu tab.

CESS DECLARATION (FORM HSNS DEC-01)

• File within 7 days of grant of registration
• You can file your declaration by logging in to the Taxpayer Dashboard and clicking on Declaration under the Menu tab.

MONTHLY RETURN (FORM HSNS RET-01)

• File electronically by the 20th day of the succeeding month (e.g. February 2026 return due by 20th March 2026)
• You can file your return by logging in to the Taxpayer Dashboard and clicking on Return under the Menu tab.

For more information , please refer DoR notification no. S.O. 6153(E) dated 31.12.2025 and 01/2026-HSNS Cess dated 01.01.2026

For further queries contact Helpdesk – cbicmitra.helpdesk@icegae.gov.in or 18004250232