The Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance, Government of India, has issued Advisory No. 01/2026, detailing the procedure for registration and payment under the newly introduced Health Security se National Security (HSNS) Cess. The advisory, dated 28 January 2026, has been issued by the Directorate General of Systems & Data Management, Chennai, in view of the HSNS Cess Act, 2025 notified on 16 December 2025 and coming into force from 1 February 2026.
The advisory announces that the HSNS Cess application modules—including login, enrolment, new registration, and payment functionalities—will be hosted on the CBIC’s designated portal www.cbic-gst.gov.in from 1 February 2026. These modules have been developed to facilitate taxpayers involved in the manufacture or supply of specified goods such as Pan Masala (HSN 21069020) and others to be notified under the Act. The Board has emphasized the importance of early familiarization with the portal to ensure smooth compliance once the cess becomes operational.
For new applicants, the advisory outlines a complete procedure beginning with accessing the HSNS (Cess) Login section on the portal and selecting the “New Registration” option. Applicants are required to enter key details such as PAN, name, mobile number, email, state of business location, and GST/CE Registration numbers (if applicable). PAN validation is conducted online through the Income Tax system and, upon successful verification, the system generates a 15-digit alphanumeric Enrollment Reference Number (ERN). This ERN is communicated to the applicant via SMS and email and is used for initial login and further processing.
Once logged in with the ERN and OTP, taxpayers can access the HSNS REG-01 form. The advisory explains in detail the various sections of the registration form, which include business details, address of principal and additional business premises, categorisation of taxable activity, promoter details, authorized signatory details, and bank information. Applicants are required to upload supporting documents such as proof of business constitution, address proof, promoter photographs, bank account documents, and authorization letters. Upon submission, the system displays a confirmation message and generates a Temporary Registration Number, which can immediately be used for HSNS Cess payments until final approval is granted. The Proper Officer will process the application, grant approval via HSNS REG-02, or raise queries or rejections as necessary.
The advisory also provides a comprehensive procedure for payment of HSNS Cess through Form HSNS PMT-01, which must be filed electronically by the 7th day of each month. Taxpayers are required to log in, navigate to the e-Payment module, and select “HSNS – Generate Challan”. The system auto-displays essential taxpayer information and allows the user to select specific accounting codes under Major Head 0045, which includes HSNS Cess, interest, and penalty components. On entering the payable amount, the system generates a Challan Temporary Identification Number (CTIN), valid for 15 days. The taxpayer may then proceed to payment through the ICEGATE portal using NEFT, RTGS, Net Banking, or Payment Gateway options. A detailed guide has been provided for selecting the HSNS Document Type, entering the HSNS Registration Number, using the jurisdictional location code, and completing payment. Taxpayers can subsequently track challan status under the “HSNS Track Challan” facility on the portal.
To assist taxpayers, CBIC has confirmed that the existing ACES-GST Helpdesk will also support HSNS Cess users. Queries can be addressed through cbicmitra.helpdesk@icegate.gov.in or the toll-free number 1800-425-0232. The Board has also stated that separate advisories for HSNS DEC-01 (Declaration) and HSNS RET-01 (Return) will be issued shortly. Stakeholders and field formations have been advised to widely circulate this information to ensure preparedness ahead of the rollout.
The Advisory can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/01/CBIC-Advisory-No.-01-2026.pdf
