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          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.

          <h1>Health security cess returns must be filed monthly and corrected within the filing month, with extra cess plus interest payable.</h1> Registered persons must file a monthly return in FORM HSNS RET-01 on the Portal by the twentieth day of the succeeding month; they may rectify errors before the end of the calendar month of filing, and if rectification increases cess, must pay the differential cess with interest specified under section 17 when submitting the revised return; failure to file on time prompts a notice to furnish the return within fifteen days.

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