The Health Security & National Security Cess (HSNS Cess) becomes effective from February 1, 2026, requiring businesses dealing in Pan Masala and other specified goods to register on the CBIC portal and make monthly payments by the 7th of each month. This comprehensive guide walks you through every step of registration and payment compliance, as per CBIC Advisory dated 28/01/2026.
Understanding HSNS Cess 2025 Act: What You Need to Know
The Health Security & National Security Cess (HSNS Cess) 2025 Act marks a significant development in India’s taxation framework. Notified on December 16, 2025, this new cess regime comes into effect from February 1, 2026, bringing new compliance requirements for businesses in specific sectors.
📋 Quick Facts About HSNS Cess
- Notification Date: December 16, 2025
- Effective Date: February 1, 2026
- Primary Applicability: Pan Masala (Chapter 21069020) and other notified goods
- Portal: www.cbic-gst.gov.in
- Payment Due Date: 7th of each month
- Major Accounting Head: 0045
The Central Board of Indirect Taxes and Customs (CBIC) has issued Advisory No. 01/2026 dated January 28, 2026, providing detailed guidelines for taxpayer registration and payment procedures. This advisory is essential reading for all businesses that fall under the purview of this new cess.
Who Needs to Register for HSNS Cess?
As per the current notification, HSNS Cess applies primarily to businesses engaged in the manufacture, sale, or distribution of:
- Pan Masala falling under Chapter 21069020
- Other specified goods to be notified by CBIC (keep watching for updates)
⚠️ Important Notice
If your business deals with Pan Masala or related products, registration is mandatory before February 1, 2026. Failure to register and comply may result in penalties and legal consequences under the HSNS Cess Act.
Accessing the CBIC HSNS Cess Portal
The CBIC has integrated HSNS Cess functionalities into its existing taxpayer portal, making it convenient for businesses already familiar with the GST ecosystem.
Portal Details
| Parameter | Details |
| Portal URL | www.cbic-gst.gov.in |
| Operational From | February 1, 2026 |
| Login Path | HSNS → HSNS(CESS) LOGIN |
| User Type | New User Registration or Existing User Login |
System Requirements
To ensure smooth access to the portal, make sure you have:
- A valid PAN (Permanent Account Number)
- Active mobile number for OTP verification
- Valid email address for communications
- GSTIN or Central Excise Registration Number (optional but recommended)
- Updated web browser (Chrome, Firefox, Edge, or Safari)
- Stable internet connection
Complete HSNS Cess Registration Process: Step-by-Step Guide
The registration process for HSNS Cess has been designed to be user-friendly and straightforward. Follow these detailed steps to complete your registration successfully.
Phase 1: Initial Enrollment
1. Navigate to the Registration Portal: Visit www.cbic-gst.gov.in and click on HSNS → HSNS(CESS) LOGIN. On the login page, select “New User” and then click on “New Registration”.
2. Enter Basic Information: You will need to provide the following details:
- Name: Exactly as mentioned in your PAN card
- PAN: 10-digit Permanent Account Number
- Mobile Number: Active number for OTP reception
- Email Address: Valid email for all official communications
- GSTIN/CE Registration Number: If applicable (not mandatory)
- State: Location of business premises (select from dropdown)
- CAPTCHA: Enter the verification code displayed
💡 Pro Tip
Double-check that your PAN details match exactly with your Income Tax records. The system validates PAN information online with the IT portal, and any mismatch will result in rejection.
3. PAN Validation and OTP Verification: Once you submit the initial details, the system will:
- Validate your PAN details with the Income Tax database
- Generate and send an OTP to your registered mobile number and email
- Prompt you to enter the OTP within the specified time limit
4. Receive Enrollment Reference Number (ERN): After successful OTP verification, you will receive a 15-digit alphanumeric Enrollment Reference Number (ERN) via both SMS and email. This ERN is crucial for the next steps, so save it securely.
✅ Enrollment Complete!
You have successfully enrolled in the HSNS Cess system. The next phase involves completing the detailed registration form.
Phase 2: Detailed Registration (Form HSNS REG-01)
5. Login with ERN: Return to the portal and log in using your Enrollment Reference Number (ERN). You will receive another OTP for authentication. After entering the OTP, you will be directed to the Taxpayer Dashboard.
6. Access Form HSNS REG-01: From the Taxpayer Dashboard, click on the “HSNS REG-01 Form” icon. This is the main registration form that contains several tabs requiring detailed information about your business.
Information Required in HSNS REG-01
The form consists of the following sections:
| Section | Information Required |
| Business Details | Legal name, trade name, constitution type, date of establishment |
| Postal Address | Complete address of business premises with PIN code |
| Place of Business | Details of all business locations, warehouses, godowns |
| Categorization | Type of taxable activity (manufacturer, trader, distributor) |
| Promoter Details | Information about partners, directors, proprietors |
| Authorized Signatory | Details of person authorized to sign official documents |
| Bank Details | Bank account information for refunds and correspondence |
| Verification | Declaration and digital signature/e-signature |
7. Upload Required Documents: You must upload the following supporting documents (maximum 5 documents, each not exceeding 2 MB):
- Proof of Constitution: Partnership Deed, Certificate of Incorporation, LLP Agreement, etc. (PDF format)
- Proof of Address: Property Tax Receipt, Electricity Bill, Rent/Lease Agreement (PDF format)
- Photographs: Recent photos of Promoters/Partners/Directors (JPEG format)
- Bank Account Proof: Cancelled cheque or first page of passbook showing account details (PDF format)
- Authorization Letter: Letter authorizing the signatory to act on behalf of the business (PDF format)
📄 Document Guidelines
- Ensure all documents are clear and legible
- PDFs should be in searchable format, not scanned images
- JPEG photos should be recent and clearly show the face
- File names should be descriptive (e.g., “Partnership_Deed.pdf”)
- Each file must be under 2 MB in size
8. Submit Application and Receive Temporary Registration Number: After completing all sections and uploading documents, review the entire form carefully. Once satisfied, click “Submit”.
Upon successful submission, you will receive a confirmation message along with a Temporary Registration Number in the format: XXXXX1234XHS001
🎉 Important Milestone!You can immediately start using this Temporary Registration Number to make HSNS Cess payments even while your application is under review. You will also receive a temporary password via email and SMS to access the portal.
Phase 3: Application Processing and Final Registration
9. Login with Temporary Credentials: Use your Temporary Registration Number as the username and the temporary password (sent via email/SMS) to log in. On first login, you will be required to change your password.
🔐 Password Requirements: Your new password must contain:
- Minimum 8 to maximum 100 characters
- At least one uppercase letter (A-Z)
- At least one lowercase letter (a-z)
- At least one number (0-9)
- At least one special character (!@#$%^&*_)
10. Application Review by Proper Officer: Your HSNS REG-01 application will be processed by the designated Proper Officer. During this phase:
- The officer may raise queries if additional information is needed
- You will receive queries offline (via email or physical communication)
- Responses to queries must be submitted offline as directed
- Processing time may vary based on the completeness of your application
11. Final Registration Certificate (HSNS REG-02): Once approved, the system will automatically generate your Registration Certificate in Form HSNS REG-02. Your final Registration Number will be the same as your Temporary Registration Number.
⚠️ Possible Rejection ScenariosYour application may be rejected if:
- The application is found to be deficient or incomplete
- Uploaded documents do not meet requirements
- Response to queries is not satisfactory
- Information provided is found to be incorrect or misleading
In case of rejection, you will receive notification via email and must submit a fresh application with corrections.
Making HSNS Cess Payments: Complete Payment Guide
The monthly HSNS Cess payment is a critical compliance requirement. Payments must be made electronically through Form HSNS PMT-01.
Payment Timeline and Compliance
Step-by-Step Payment Process
1. Login to CBIC Portal: Access the portal at www.cbic-gst.gov.in using your HSNS Cess Registration Number and password.
2. Navigate to E-Payment Section: From the menu, select E-Payment. You will see two options:
- HSNS – Generate Challan: Create a new payment challan
- HSNS – Track Challan: Check status of existing challans
3. Generate Payment Challan: Click on “HSNS – Generate Challan”. The system will display your taxpayer details including:
- HSNS Registration Number
- Email address
- Mobile number
- Taxpayer name
4. Select Accounting Codes: Choose the appropriate accounting codes from the available options:
| Component | Accounting Code Structure |
| Major Head | 0045 (HSNS Cess) |
| Minor Head – Cess | Separate code for HSNS Cess on Pan Masala |
| Minor Head – Interest | Separate code for Interest (if applicable) |
| Minor Head – Penalty | Separate code for Penalty (if applicable) |
5. Enter Payment Amounts
Enter the payment amount corresponding to each accounting code.
Note: Only whole numbers are accepted; decimal amounts are not allowed. The system will automatically calculate the total amount.
6. Review and Generate Challan: Review all entered details carefully. You will have the option to:
- Edit: Return to the previous screen to make corrections
- Generate Challan: Proceed to create the payment challan
After clicking “Generate Challan”, a CTIN (Challan Temporary Identification Number) will be generated within 30 seconds.
Completing Payment Through ICEGATE Portal
7. Navigate to ICEGATE: After challan generation, click “Make Payment”. You will be redirected to the ICEGATE portal (www.icegate.gov.in), or you can directly access ICEGATE separately.
8. Access E-Payment on ICEGATE: On the ICEGATE homepage, follow this path:
SERVICES → e-PAYMENT → CENTRAL EXCISE
9. Select Document Type and Enter Details: Under Central Excise/Service Tax/HSNS Cess, select:
- Document Type: HS (HSNS Cess)
- Identification Number: Enter your 15-digit HSNS Cess Registration Number
- Location Code: Enter the 6-digit Range Jurisdiction code (mentioned in your challan)
10. Select Challan and Proceed: Click “Proceed” to view the list of unpaid challans. You can:
- Select one or multiple challans for payment
- Click “Proceed for Payment” to continue
Payment Mode Options: ICEGATE offers four convenient payment methods:
- Download and print the mandate form
- Present it at any authorized bank branch
- Complete the NEFT transaction
(b) RTGS (Real Time Gross Settlement)
- Suitable for high-value transactions
- Immediate transfer of funds
- Print mandate form and submit at bank
(c) Net Banking
- Online payment through your bank’s internet banking
- Instant confirmation
- Available 24/7
(d) Payment Gateway
- Pay using credit/debit cards
- Immediate processing
- Secure transaction
11. Receive Payment Confirmation: After successful payment, you will receive:
- Confirmation message on the ICEGATE portal
- Email notification with payment details
- SMS confirmation to your registered mobile number
Tracking HSNS Cess Payments and Challan Status
The CBIC portal provides comprehensive tracking facilities to help you monitor your payment status and maintain compliance records.
Checking Payment Status on CBIC Portal
1. Access Track Challan Feature: Login to the CBIC portal and navigate to Menu → HSNS Track Challan.
2. View Challan Status: The system will display all your challans with status indicators:
- PAID: Payment successfully completed
- NOT PAID: Payment pending or challan expired
3. View Detailed Payment Information: Click on the CTIN hyperlink to view detailed information including:
- Payment amount
- Payment date and time
- Transaction reference number
- Bank details
- Accounting code breakup
Downloading Payment Receipts
For your records and audit purposes, you can download official e-receipts:
- Navigate to the paid challan details
- Click on “Download Payment Receipt”
- Save the PDF receipt (similar format to Central Excise e-receipts)
- Maintain these receipts for at least 6 years as per statutory requirements
Checking Status on ICEGATE Portal
Alternatively, you can check payment status on ICEGATE:
- Visit www.icegate.gov.in
- Navigate to SERVICES → e-PAYMENT → CENTRAL EXCISE
- Select ENQUIRY → Central Excise/Service Tax/HSNS Cess
- Enter your details to view payment history
Critical Deadlines and Compliance Calendar
| Date/Event | Description |
| December 16, 2025 | HSNS Cess Act notification date |
| January 28, 2026 | CBIC Advisory No. 01/2026 issued |
| February 1, 2026 | HSNS Cess effective date; Portal becomes operational |
| Before February 1, 2026 | Complete registration to avoid penalties |
| 7th of Each Month | Monthly cess payment deadline |
| Upcoming | Advisory for Declaration (HSNS DEC-01) and Returns (HSNS RET-01) to be issued |
🚨 Compliance Alert
Mark your calendar for the 7th of every month. Late payments will attract interest and may result in penalties. Set up reminders and maintain a payment schedule to ensure timely compliance.
Common Issues and Troubleshooting Solutions
Registration Issues
❓ PAN validation failing?
Solution: Ensure your PAN details match exactly with Income Tax records. Check for spelling errors in your name. Contact your IT department if discrepancies exist.
❓ Not receiving OTP?
Solution: Check your mobile network signal and email spam folder. Ensure you’ve entered the correct mobile number and email address. Wait for 5 minutes before requesting a new OTP.
❓ Document upload failing?
Solution: Verify file size is under 2 MB. Ensure PDFs are not password-protected. Convert images to JPEG format. Check that file names don’t contain special characters.
Payment Issues
❓ Challan generation timeout?
Solution: Refresh the page and try again. Clear browser cache. Try using a different browser. Ensure stable internet connection.
❓ Payment gateway not working?
Solution: Try alternative payment modes (NEFT/RTGS). Check if your bank’s net banking is operational. Contact your bank for transaction limits.
❓ Payment made but status showing unpaid?
Solution: Allow 24-48 hours for status update. Check ICEGATE portal for confirmation. Contact helpdesk with transaction reference number if issue persists beyond 48 hours.
HSNS Cess Helpdesk and Support Information
The CBIC has established dedicated support channels to assist taxpayers with HSNS Cess registration and payment queries.
📞 Contact Details
- Email Support: cbicmitra.helpdesk@icegate.gov.in
- Toll-Free Number: 1800-425-0232
- Operating Hours: Monday to Friday, 9:00 AM to 6:00 PM (excluding national holidays)
When to Contact Helpdesk
- Technical issues with portal access or navigation
- Problems with registration form submission
- Payment-related queries and discrepancies
- Challan tracking issues
- General guidance on HSNS Cess compliance
- Document upload problems
Information to Keep Ready When Contacting Support
- HSNS Registration Number or ERN
- PAN details
- Registered mobile number and email
- CTIN (for payment-related queries)
- Transaction reference number (for payment issues)
- Screenshot of error messages (if applicable)
Frequently Asked Questions (FAQs)
1. Can I use my GST credentials to login to HSNS Cess portal?
Answer: No, HSNS Cess requires separate enrollment and registration. However, you can provide your GSTIN during registration for reference purposes.
2. What happens if I miss the February 1, 2026 registration deadline?
Answer: While you can register after February 1, you may face penalties for late registration. It’s strongly recommended to complete registration before the effective date to ensure compliance.
3. Can I make payments using the Temporary Registration Number?
Answer: Yes, the Temporary Registration Number can be used immediately for making payments while your final registration is being processed.
4. How long does the registration approval process take?
Answer: The processing time varies depending on the completeness of your application and any queries raised by the Proper Officer. Typically, it may take 7-15 working days for approval.
5. What if my business deals with multiple products?
Answer: Currently, HSNS Cess applies to Pan Masala and other goods to be notified. Keep monitoring CBIC notifications for updates on additional products that may come under the cess regime.
6. Is there a penalty for late payment of monthly cess?
Answer: Yes, late payment of HSNS Cess will attract interest as per the provisions of the Act. The specific interest rates and penalty provisions will be detailed in the HSNS RET-01 (Returns) advisory.
7. Can I authorize a Chartered Accountant or Tax Consultant to file on my behalf?
Answer: Yes, you can provide authorization through the “Authorized Signatory” section in Form HSNS REG-01. You will need to upload a proper authorization letter.
8. What should I do if my application is rejected?
Answer: If rejected, you will receive notification via email with reasons for rejection. You must submit a fresh application after addressing the deficiencies or concerns raised by the Proper Officer.
9. Will there be filing requirements beyond payment?
Answer: Yes, CBIC will soon issue separate advisories for filing Declaration (HSNS DEC-01) and Returns (HSNS RET-01). Stay updated through official CBIC communications.
10. How do I update my registration details if business information changes?
Answer: Procedures for amendment of registration details will be communicated in subsequent advisories. Keep your contact information updated to receive all official communications.
Conclusion: Ensuring Smooth HSNS Cess Compliance
The introduction of HSNS Cess marks a significant addition to India’s indirect tax framework. With the effective date of February 1, 2026 approaching rapidly, it’s crucial for all affected businesses to complete their registration promptly and understand the payment procedures thoroughly.
✅ Action Checklist
- Complete enrollment and registration before February 1, 2026
- Keep all required documents ready (constitution proof, address proof, bank details, etc.)
- Save your ERN and Temporary Registration Number securely
- Set calendar reminders for 7th of each month for payment
- Download and maintain all payment receipts
- Subscribe to CBIC updates for advisories on Declaration and Returns
- Save helpdesk contact information for quick support
The CBIC has designed a user-friendly portal and provided comprehensive guidance to ensure smooth compliance. By following this step-by-step guide, you can navigate the registration and payment process confidently.
Remember, timely compliance not only helps you avoid penalties but also ensures your business operations remain uninterrupted. Stay informed, stay compliant, and leverage the support resources available through the CBIC helpdesk whenever needed.
📢 Stay Updated
Keep monitoring the CBIC website (www.cbic-gst.gov.in) for upcoming advisories on HSNS DEC-01 (Declaration) and HSNS RET-01 (Returns) filing procedures.
Disclaimer: This article is based on CBIC Advisory No. 01/2026 dated January 28, 2026, and information available as of January 30, 2026. Tax laws and procedures are subject to amendments. Readers are advised to verify current regulations with official CBIC sources or consult qualified tax professionals for specific compliance matters.
Source:
CBIC Advisory No. 01/2026 dated January 28, 2026: HSNS Cess Registration and Payment Procedure
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