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.
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.
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.
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