HSNS Cess Rollout: CBIC Issues Advisory on Registration and Payment Procedures [Read Circular]

The Central Board ofindirect tax and Customs (CBIC) has released an advisory No. 01/2026, outlining the registration and payment process for the Health Security National Security Cess (HSNS Cess), scheduled to take effect on 1st February 2026. It is introduced under the HSNS Cess Act, 2025.

This advisory explains how business Should register and pay this cess using the CBIC (Central Board of Indirect Taxes and Customs) portal.

The HSNS Cess portal (www.cbic-gst.gov.in) will be operational from feb 1 2026. The taxpayer must access HSN → HSNS (CESS) Login and select New User → New Registration to begin enrolment. Applicants are required to provide PAN-based details including name as per PAN, PAN number, mobile number, email ID, state of business location, and CAPTCHA.

GSTIN or Central Excise registration number, if available, may also be entered. PAN is validated online with the Income Tax portal, after which an OTP is sent to the registered mobile and email ID for verification.

After successful otp verification, a 15-digit alphanumeric enrollment reference number (ERN) is generated and sent via SMS and email. The applicant must log in using the ERN and OTP to access the Taxpayer Dashboard. Taxpayers liable to HSNS Cess, including those dealing in Pan Masala under Chapter 21069020 and other notified goods, must file Form HSNS REG-01, furnishing business details, place of business, taxable activity classification, promoter and authorised signatory details, and bank information.

Next, have to do the verification with Supporting document, such asproof of constitution, address proof, promoter photographs, bank proof, and authorisation letter—must be uploaded, with a maximum of five documents of up to 2 MB each in PDF or JPEG format.

After submission of HSNS REG-01, a Temporary Registration Number will be generated, which can be used immediately for payment of HSNS Cess. The applicant can log in using this temporary registration number and a system-generated password, which must be changed on first login following prescribed password norms. The registration application is processed by the Proper Officer, and upon approval, the Registration Certificate in Form HSNS REG-02 is issued. Any queries or rejection are communicated offline, and a fresh application may be required if rejected.

Coming to the last steps, HSNS Cess is required to be paid monthly by the 7th day of the same month through Form HSNS PMT-01. Taxpayers must generate a challan via Menu → E-Payment → HSNS Generate Challan, select the relevant accounting codes under Major Head 0045, and enter the payable amount in whole numbers only. A CTIN is generated within 30 seconds, and the challan remains valid for 15 days

Finally, if Payment is completed through the ICEGATE portal (www.icegate.gov.in) under Central Excise/HSNS Cess using Net Banking, NEFT, RTGS, or Payment Gateway options. Taxpayers can track payment status through HSNS Track Challan on the CBIC portal and download the electronic payment receipt upon successful payment.

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates