The Central Board of Indirect Taxes and Customs (CBIC) on March 12, 2026, issued the Procedure for filing HSNS Returns in Form HSNS RET-01.
The following has been stated:
• The advisory states that every registered person liable to HSNS Cess shall file a monthly return in Form HSNS RET-01 through the CBIC taxpayer portal. The return shall be submitted on or before the 20th day of the succeeding month, and it should include the details and documents specified in the form.
• The system allows taxpayers to rectify any errors or omissions within the same calendar month in which the return was originally filed; however, if the correction increases the cess liability, the taxpayer shall pay the additional amount along with applicable interest before submitting the revised return.
• If a taxpayer fails to file the return by the due date, the proper officer may issue a notice requiring the return to be filed within 15 days, and non-compliance can lead to penalties.
• The advisory also clarifies that the return filing facility is available on the CBIC portal under Menu → HSNS RET-01 → File RET-01, enabling HSNS-registered taxpayers to comply with the monthly reporting requirements.
[Advisory No. 06/2026]
