Electronic cess payment and interest liability apply when monthly cess is unpaid or differential cess becomes due. Monthly cess payable under section 4 must be paid electronically in FORM HSNS PMT-01 by the 7th day of the same month. If cess increases due to a change in the maximum rated speed or weight of specified goods, or the addition or installation of a machine, the differential amount must be paid within five days of that change. Failure to pay by the due date attracts interest on the outstanding amount until actual payment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic cess payment and interest liability apply when monthly cess is unpaid or differential cess becomes due.
Monthly cess payable under section 4 must be paid electronically in FORM HSNS PMT-01 by the 7th day of the same month. If cess increases due to a change in the maximum rated speed or weight of specified goods, or the addition or installation of a machine, the differential amount must be paid within five days of that change. Failure to pay by the due date attracts interest on the outstanding amount until actual payment.
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