HSNS Rules · Rule 4
Rule 4 — Application for registration
Checked 27 Jul 2026Current rule package
Rule in 2 Minutes
Rule 4 implements the HSNS Cess Act within the 2026 machine/process-based levy framework.
Current official text / amendment package
4. Application for registration. - (1) Every taxable person liable to be registered under section 8 of the Act shall apply
for registration by submitting the FORM HSNS REG-01 on the Portal along with the documents specified in the said
form:
Provided that where a taxable person owns, possesses, leases or controls machines installed in more than one
factory, a separate application in FORM HSNS REG-01 shall be submitted for each such factory.
(2) Upon successful submission of the application under sub-rule (1), a temporary registration number shall be generated
and communicated to enable the taxable person to discharge the liability of cess as required under section 10 of the Act,
pending the grant of registration certificate under rule 5.
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 4 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.