Health Security Se National Security Cess Rules, 2026
Chapter IV - PAYMENT OF CESS AND RETURNS
Rule 14 - Filing of return
14. Filing of return.-
(1) Every registered person shall furnish a monthly return in FORM HSNS RET-01 on the Portal along with the documents specified in the said Form, on or before the 20th day of the succeeding month.
(2) A registered person who has filed a return under sub-rule (1) may rectify any incorrect particulars or omission furnished in the said return, before the end of the calendar month in which the original return is filed:
Provided that where such rectification results in a higher liability of cess than that declared in the original return, the registered person shall pay the differential amount of cess along with interest at the rate specified under section 17 of the Act, on or before the date of submission of such revised return.
(3) Where a registered person fails to furnish a return by the due date, the proper officer shall issue a notice requiring such person to furnish such return within fifteen days of the receipt of the said notice.
Act
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THE HEALTH SECURITY SE NATIONAL SECURITY CESS ACT, 2025
