Attention! Manufacturers of Pan Masala

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 http://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)
• Use 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 7 day of that month (eg. 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 (eg. 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 to DoR notification Nos. S.O. 6153(E) dated 31.12.2025 and 01/2026-HSNS Cess dated 01.01.2026