HSNS Rules · Rule 14
Rule 14 — Filing of return
Checked 27 Jul 2026Current rule package
Rule in 2 Minutes
Rule 14 implements the HSNS Cess Act within the 2026 machine/process-based levy framework.
Current official text / amendment package
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.
CHAPTER V
CESS ABATEMENT AND COMPUTATION
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 14 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.