HSNS Rules · Rule 6
Rule 6 — Cancellation of registration under sub
Checked 27 Jul 2026Current rule package
Rule in 2 Minutes
Rule 6 implements the HSNS Cess Act within the 2026 machine/process-based levy framework.
Current official text / amendment package
6. Cancellation of registration under sub-section (2) of section 8. - (1) A registered person seeking cancellation of
his registration under sub-section (2) of section 8 of the Act shall submit an application listing the grounds for seeking
cancellation of registration to the proper officer.
(2) Where there are no dues pending from the registered person, the application for cancellation shall be approved by
the proper officer within thirty days from the date of the receipt of the application under sub-rule (1) and the registered
person shall be informed accordingly.
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 6 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.