Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
HSNS Cess registration and payment are to be carried out through the CBIC taxpayer portal from 01.02.2026. New applicants must complete login, new registration, PAN validation, OTP verification and ERN generation, then file Form HSNS REG-01 with prescribed business, premises, promoter, authorised signatory and bank details, together with listed supporting documents. On successful submission, a temporary registration number is generated and used for payment. Monthly HSNS cess is to be paid electronically in Form HSNS PMT-01 by the 7th day of the relevant month through challan generation, ICEGATE payment, and challan tracking facilities.
HSNS Cess registration and payment are to be carried out through the CBIC taxpayer portal from 01.02.2026. New applicants must complete login, new registration, PAN validation, OTP verification and ERN generation, then file Form HSNS REG-01 with prescribed business, premises, promoter, authorised signatory and bank details, together with listed supporting documents. On successful submission, a temporary registration number is generated and used for payment. Monthly HSNS cess is to be paid electronically in Form HSNS PMT-01 by the 7th day of the relevant month through challan generation, ICEGATE payment, and challan tracking facilities.
Note: It is a system-generated summary and is for quick reference only.
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