HSNS Rules · Rule 5
Rule 5 — Approval of application and issue of registration certificate
Checked 27 Jul 2026Current rule package
Rule in 2 Minutes
Rule 5 implements the HSNS Cess Act within the 2026 machine/process-based levy framework.
Current official text / amendment package
5. Approval of application and issue of registration certificate- (1) The proper officer shall examine the application
and grant registration within seven working days from the date of submission of the application.
(2) Where the application is found to be deficient, the proper officer shall inform the applicant and provide him a
reasonable opportunity of being heard, and after considering the representation, if any, furnished by the applicant, the
proper officer shall, either grant the registration if satisfied or reject the application after recording reasons in writing.
(3) Where the proper officer fails to take any action within the period specified in sub-rule (1), the application shall be
deemed to have been approved.
(4) Where the application for grant of registration has been approved, a certificate of registration in FORM HSNS REG-
02 shall be made available to the applicant on the Portal.
(5) The registration certificate shall be effective from the date on which the person becomes liable to be registered under
section 8 of the Act.
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 5 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.