Monthly return filing for cess allows rectification, but higher liability requires differential payment with interest before revision.

Monthly return filing is required in FORM HSNS RET-01 on the Portal, with supporting documents, on or before the 20th day of the succeeding month. A filed return may be rectified for incorrect particulars or omission before the end of that calendar month; if rectification increases cess liability, the differential cess and interest at the specified rate must be paid before submission of the revised return.

---

---

---