The Central Board of Indirect Taxes and Customs (CBIC) has issued Advisory No. 01/2026 , detailing the online registration and payment procedure for Health Security & National Security Cess (HSNS Cess). The advisory follows the enactment of the HSNS Cess Act, 2025, which was notified on 16 December 2025 and comes into effect from 1 February 2026.
HSNS Cess Portal to Go Live from February 1, 2026
As per the advisory, all HSNS Cess-related functionalities will be hosted on the CBIC Taxpayer Portal (www.cbic-gst.gov.in) and will be operational from 1 February 2026. The portal will enable eligible taxpayers to complete enrolment, registration, and monthly payment of HSNS Cess electronically.
Who Needs to Register Under HSNS Cess?
Taxpayers dealing in Pan Masala (HSN 21069020) and other notified goods are required to register under HSNS Cess by filing Form HSNS REG-01. Registration is mandatory even if the taxpayer already holds a GSTIN or Central Excise registration, though such details are optional at the enrolment stage.
Online Registration Process Explained
The advisory provides a step-by-step guide for new registration, beginning with PAN validation through the Income Tax portal. Upon successful verification, an Enrollment Reference Number (ERN) is generated, allowing the applicant to access the dashboard and submit HSNS REG-01 along with required documents such as proof of constitution, address proof, bank details, and promoter information.
Once the application is approved by the Proper Officer, the system issues a Registration Certificate in Form HSNS REG-02. Until then, a Temporary Registration Number can be used for making cess payments.
HSNS Cess Payment: Monthly Compliance Mandatory
Registered persons must pay HSNS Cess electronically every month using Form HSNS PMT-01, on or before the 7th day of the same month. Payments can be made through NEFT, RTGS, Net Banking, or Payment Gateway via the ICEGATE portal after generating a challan on the CBIC portal.
The advisory clarifies that the Major Accounting Head for HSNS Cess is 0045, with separate minor heads for cess, interest, and penalty. Challans generated remain valid for 15 days, and taxpayers can track payment status online and download e-receipts.
Declarations and Returns to Be Notified Separately
CBIC has informed that separate advisories for filing HSNS Declaration (HSNS DEC-01) and Returns (HSNS RET-01) will be issued shortly, indicating phased rollout of compliance requirements under the new cess regime.
Dedicated Helpdesk for HSNS Cess
For assistance, taxpayers and field officers can contact the existing ACES-GST helpdesk via cbicmitra.helpdesk@icegate.gov.in or the toll-free number 1800-425-0232.
Official copy of the Advisory has been attached
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