HSNS Rules · Rule 13
Rule 13 — Manner of payment
Checked 27 Jul 2026Current rule package
Rule in 2 Minutes
Rule 13 implements the HSNS Cess Act within the 2026 machine/process-based levy framework.
Current official text / amendment package
13. Manner of payment. – (1) The monthly cess payable under section 4 shall be paid by the registered person
electronically in the FORM HSNS PMT-01, by the 7th day of the same month for which the liability is calculated:
Provided that where the amount of cess payable for the month increases as per sub-rule (2), (3) or (4) of rule
12, the differential amount of cess shall be paid within five days of the change in the maximum rated speed or weight
of the specified goods or the addition or installation of the machine, as the case may be.
(2) If the registered person fails to pay the amount of cess by the due date or period specified in sub-rule (1), such person
shall be liable to pay the outstanding amount along with interest at the rate specified under section 17 of the Act, for the
period starting with the first day after the due date till the date of actual payment.
Practical implementation
- Identify the enabling HSNS Act section and factual trigger.
- Use the prescribed HSNS form/portal workflow where the Rule requires it.
- Retain machine/process, declaration, payment, return or officer evidence relevant to the Rule.
- Check First/Second Amendment Rules for the current wording before using a principal-rule copy.
Practical Q&A
Can Rule 13 be applied without the Act?
No. The Rule operates under section 35 and the relevant enabling provisions of the HSNS Act; the Act controls if there is any inconsistency.