New HSNS Cess: businesses must file Form HSNS DEC-01 on CBIC portal

In short: FPAC

FFacts

Advisory No. 04/2026 by DG Systems, Chennai explains filing of the initial HSNS declaration in FORM HSNS DEC-01 on www.cbic-gst.gov.in, with screenshots in Annexure A.

PProvisions and law

The Health Security se National Security Cess (HSNS Cess) Act, 2025, notified on 16.12.2025, introduced with effect from 01.02.2026.

AAnalysis

HSNS Cess functionalities are now live on the portal, so covered taxpayers log in through HSNS > HSNS CESS Login and file via Menu > HSNS DECLARATION > HSNS File Declaration.

CConclusion

If HSNS Cess applies to you, file the initial declaration in Form HSNS DEC-01 on the CBIC portal; a separate advisory for fresh declarations on change of parameters, machines or processes will follow.

What to do

1. InformationCheck whether your unit falls under the HSNS Cess Act, 2025 effective 01.02.2026, and collect the parameters relevant for computation of cess, including machines and processes.
2. DiscussionConfirm with your CA who signs the declaration and what details are to be reported.
3. FormsLog in at www.cbic-gst.gov.in through HSNS > HSNS CESS Login and file FORM HSNS DEC-01 under HSNS DECLARATION.
4. DeliverablesKeep the filed HSNS DEC-01 and portal acknowledgement on record for future fresh declarations.

Steps follow IDFD: Information, Discussion, Forms, Deliverables.