The Central Board of Indirect Taxes and Customs (CBIC) has issued a detailed Standard Operating Procedure (SOP) for tax officers to streamline the implementation of the Health Security and National Security Cess (HSNS Cess), effective from February 1, 2026.
The SOP outlines procedures for registration, cancellation, revocation and payment processing under the new cess framework through the CBIC-GST portal. It introduces an automated system where taxpayers can apply for registration using Form HSNS REG-01 and make payments via Form HSNS PMT-01, with minimal direct interaction with tax officers in the initial phase.
Click here to view/download the official copy of the SOP
Tax officers are required to process registration applications within seven days, failing which approvals may be deemed automatic. The SOP also provides clear guidelines for handling queries, cancellations and revocations, ensuring faster compliance and reduced administrative delays.
This move is aimed at improving efficiency, transparency, and ease of compliance as the government rolls out the new cess regime on specified goods.
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