FORM - HSNS
FORM HSNS RET-01
Monthly return for payment of Health Security se National Security Cess
FORM HSNS RET-01
[See rule 14(1)]
Monthly return for payment of Health Security se National Security Cess
1. Basic information as per Table below:
Table
|
Sl. No. |
HSNS Registration No. |
Particulars |
|
(1) |
(2) |
(3) |
|
1. |
Legal Name |
|
|
2. |
Trade Name |
|
|
3. |
GSTIN |
|
|
4. |
Return Period |
Month: Year: |
|
5. |
Date of Filing |
2. Details of cess payable for the month (Machine-based) as per the Table below:
(Relevant for computation of cess under section 5(2) read with Table I of Schedule II of the Act)
Note: The cess is calculated based on the maximum rated speed and weight of the specified goods (e.g., Pan Masala) as declared in Form HSNSDEC-I.
Table
| Sl. No. |
Machine Registration No. [A dropdown box containing registered No. of machines will be shown in the rows] |
Machine Status | Applicable Monthly Cess Rate (As per Schedule II) (Rs.) | Total Cess Payable (Rs.) | ||
|
Working Status for the Month (Yes/No) |
Date of Sealing [DD/MM/YYYY] |
Date of Desealing [DD/MM/YYYY] |
||||
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
|
... |
||||||
|
Total |
(A) |
|||||
3. Details of cess payable for the month (Wholly manual process) as per Table below:
(Relevant for computation of cess under section 5(4) read with Table 2 of Schedule II of the Act)
Table
|
Whether the manual process is undertaken Yes/No |
Applicable monthly cess payable (Fixed) |
|
(1) |
(2) |
|
Total |
(B) |
4A. Details of abatement claimed as per order issued in previous month (Machine-based) as per the Table below:
Table
|
Sl. No. |
Machine Registration No. (System Generated) [A dropdown box containing the registered No. of machines will be shown in the rows] |
Details of Abatement Order Issued in the previous month (Order No. and Date) |
Amount ordered to be abated by the proper officer under rule 15(3) |
|
(1) |
(2) |
(3) |
(4) |
|
1 |
|||
|
2 |
|||
|
... |
|||
|
Total |
(C1) |
4B. Details of abatement (Manual process) as per Table below:
Table
|
Details of Abatement Order Issued in the previous month (Order No. and Date) |
Amount ordered to be abated by the proper officer under rule 15(3) |
|
(1) |
(2) |
|
(C2) |
5. Summary of liability and payment as per Table below:
Table
|
Sl. No. |
Description |
Amount (Rs.) |
|
(1) |
(2) |
(3) |
|
1. |
Total cess payable on machines (A) |
|
|
2. |
Total cess payable on manual process (B) |
|
|
3. |
Less: Net abatement claimed (C=C1+C2) |
|
|
4. |
Net cess payable (D=A+B-C) |
|
|
5. |
Interest for delayed payment (if applicable as per section 17 of the Act) (E) |
|
|
6. |
Penalty (if applicable) (F) |
|
|
7. |
Total Amount payable (G=D+E+F) |
6. Cess payment details as per Table below:
Table
|
Sl. No. |
Challan No. (CIN) |
Date of Payment |
Bank Name |
Amount (Rs.) |
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
1 |
||||
|
2 |
7. Verification
I,___________________________(Name of Authorized Signatory), son/daughter of ___________________________ , hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. I understand that the Cess has been self-assessed as per the capacity determined under section 5 of the Act.
Place: _________________
Date: _________________
Name: ______________________________
Designation: __________________________
Instructions for filling FORM HSNS RET-I:
Instructions for filling FORM HSNS RET-I
1. Return Period (Table in Sl. No. 1): The monthly return is to be filed by the 20th of the following month.
Example: If you are filing the return for the month of October 2026, you must submit the same by 20th November and mention ‘October 2026’ for the 'Return Period' in row No. 1[4]1 of the Table in Sl. No. 1.
2. Machine Details (Table in Sl. No. 2): The details in the Table should be for the return period.
-
-
Machine Registration No: Select the unique Machine ID generated in Form HSNSDEC-I (Declaration Form).
-
Applicable Rate: Refer to Schedule II of the Act. Determine the applicable tax slab based on the machine's Maximum Rated Speed and the Weight of the pouch/tin/container.
-
Date of Sealing/Desealing: Enter specific dates only if the machine was sealed or de-sealed by the proper officer during the return period.
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3. Abatement Claim (Table in Sl. No. 4A & 4B): Use this section to report abatement amounts that are being adjusted in the return period.
Example: If you are filing the return for the month of October 2026, you will mention the details of the abatement order received in September. The period of abatement shall be as specified in the abatement order which may be July/August.
4. The abated amount should be adjusted/subtracted from the amount of cess payable for the return period. The same shall be specified in the table in Sl. No. 5 (row No. 3)
Example: If you are filing the return for the month of October 2026, you will mention the details of the abatement order received in September. The period of abatement shall be as specified in the abatement order which may be July/August. The amount ordered to be abated should be adjusted/subtracted from the total cess payable for the return period (i.e., October, 2026) to obtain the net amount of cess payable for the return period (i.e., October, 2026).
5. Payment Details (Table in Sl. No. 6): Enter the details of the specific Challan(s) used to discharge the Cess liability for the return period. If you are filing the return for the month of October 2026, the payment made by 7th October should be specified.
1. Substituted (w.e.f. 01-02-2026) vide Notification No. 02/2026-HSNS Cess dated 30-01-2026 for "5"
Act
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THE HEALTH SECURITY SE NATIONAL SECURITY CESS ACT, 2025
Rules
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Health Security Se National Security Cess Rules, 2026
Notifications
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Health Security se National Security Cess
