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of <h1>Monthly cess return filing in FORM HSNS RET-01: due by 20th, rectification deadlines, interest u/s 17, notice process.</h1> Every registered person must furnish a monthly cess return in FORM HSNS RET-01 on the Portal, with the prescribed documents, by the 20th day of the succeeding month. A return filed under this rule may be rectified for incorrect particulars or omissions before the end of the calendar month in which the original return is filed; where rectification increases the cess liability beyond that originally declared, the differential cess must be paid along with interest at the rate specified under section 17 of the Act on or before submission of the revised return. If a return is not furnished by the due date, the proper officer must issue a notice requiring filing within fifteen days of receipt.
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