https://www.taxtmi.com/acts?id=52352 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. en-us Sat, 03 Jan 2026 13:45:04 +0530 Mon, 05 Jan 2026 11:33:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52352 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. Act-Rules GST Sat, 03 Jan 2026 13:45:04 +0530 https://www.taxtmi.com/acts?id=52352