https://www.taxtmi.com/acts?id=52352 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. en-us Sat, 03 Jan 2026 13:45:04 +0530 Fri, 26 Jun 2026 14:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52352 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. Act-Rules GST Sat, 03 Jan 2026 13:45:04 +0530 https://www.taxtmi.com/acts?id=52352