EPR Annual Return Filing for Plastic, E-Waste and Battery EPR
The EPR annual return is the yearly statement you file on the CPCB portal to show how much you put on the market and how you met your recycling target. The standard due date is 30 June. We reconcile your sales, certificates and targets and file the return before CPCB levies compensation.
What it is
An EPR annual return is the declaration a registered producer, importer or brand owner (PIBO) files each year under the Extended Producer Responsibility rules. It reports what you introduced to the market in the financial year, what target that created, and which EPR certificates you used to meet it.
The return sits on top of your registration. If you do not yet hold one, start with plastic EPR registration, e-waste EPR or battery EPR. The return is then filed on the CPCB EPR portal, using the digital signature of the authorised person.
Who it applies to
Plastic packaging PIBOs
A Faridabad packaged-foods brand that buys wrappers from a converter is a brand owner. So is a garment exporter that sells poly-bagged goods in India. Both file an annual return each financial year. Plastic waste processors file their own return on what they processed.
E-waste producers and recyclers
Producers, manufacturers, refurbishers and recyclers under the E-Waste (Management) Rules, 2022 file quarterly and annual returns on the CPCB portal.
Battery producers
Every registered battery producer and importer files an annual return by 30 June, plus quarterly returns within 30 days of each quarter end under the Battery Waste Management Rules, 2022.
Why it matters
It shows you met the target
Registration gives you the right to operate. The return is where CPCB checks whether you recycled what you owed.
It avoids environmental compensation
A shortfall against the recycling target, or a return not filed, can lead to environmental compensation. Paying it does not remove the obligation itself.
It protects your market access
CPCB can suspend a registration for non-filing, and importers may find consignments held at customs without a current EPR registration.
Documents required
For plastic packaging
- CPCB EPR registration certificate and GST certificate
- Purchase invoices, ERP data and GST returns showing plastic quantity by category
- Import bills of entry, for importers
For the certificate reconciliation
- EPR certificates held in your portal wallet
- Certificate numbers, quantities and recycler names
- Carry-forward credits from the previous year
For the portal
- Digital Signature Certificate of the authorised person
- Recycled-content data, now required from FY 2025-26
- Category-wise sales figures for the last two years
How it works
Collect the year’s data
In practice, the hard part is data. We pull sales or import figures by category from invoices and GST returns and match them to your registration.
Calculate the target
We work out the obligation from your sales and the category targets, then compare it with the certificates in your wallet.
Close the gap
Here is the catch: if certificates fall short, you must buy them from registered processors before the deadline, not after. Surplus can be carried forward where the rules allow.
File and keep proof
We complete the return on the CPCB portal, upload the supporting documents and send you the acknowledgement.
Timelines
Standard due date
30 June after the financial year for plastic, e-waste and battery annual returns.
Plastic FY 2025-26
CPCB reset the dates: 31 October 2026 for plastic waste processors and 31 December 2026 for PIBOs, on the Common EPR portal. An extension defers filing and does not waive it.
Quarterly returns
Battery producers file within 30 days of each quarter end. E-waste entities also file quarterly returns.
What happens if you miss it
Environmental compensation
CPCB can levy compensation for targets not met and for returns not filed or found non-compliant in an audit.
Registration action
A show-cause notice can follow, and the registration can be suspended. That stops you placing products on the market lawfully.
Penalty under the Environment (Protection) Act
Section 15 provides a penalty of ₹10,000 to ₹15 lakh, with a further ₹10,000 a day for continuing default.
Frequently asked questions
What is an EPR annual return?
It is the yearly statement a registered producer, importer or brand owner files on the CPCB portal. It reports quantities placed on the market, the EPR target that follows, and the certificates used to meet it. It also shows any surplus or shortfall. The standard due date is 30 June. We prepare it from your invoices and certificate wallet.
What is the due date for EPR annual return filing?
The standard due date is 30 June after the financial year. For plastic FY 2025-26, CPCB reset the dates to 31 October 2026 for plastic waste processors and 31 December 2026 for PIBOs. Dates can change by notification, so we check the current notice before every filing and tell you the exact day.
Who must file an EPR annual return?
Every registered PIBO under the plastic rules, every registered battery producer and every registered e-waste producer, manufacturer, refurbisher and recycler. Plastic waste processors file their own return. If you hold a registration, you file. We confirm which returns apply to your registrations.
What does the plastic EPR annual return contain?
It contains the plastic quantity placed on the market by category, the EPR target, the certificates procured with numbers, quantities and recycler names, and the surplus or shortfall. From FY 2025-26 it also carries recycled-content data. The figures must match your invoices and GST returns. We reconcile all three before filing.
What are the EPR targets for FY 2025-26?
For plastic packaging, the minimum recycling targets for 2025-26 are 60% for Category I and IV and 40% for Category II and III. Recycled-content targets also begin, at 30% for Category I, 10% for Category II and 5% for Category III. Battery recovery is 80% for 2025-26. We calculate your obligation by category.
What happens if I file the EPR return late?
CPCB can levy environmental compensation, issue a show-cause notice and suspend your registration. Section 15 of the Environment (Protection) Act also provides a penalty of ₹10,000 to ₹15 lakh. Filing late does not remove the obligation, so file as soon as you can. We reply to any CPCB query.
Can I carry forward surplus EPR certificates?
Certificates procured beyond your target can be carried forward where the rules permit, and the return has a field for carry-forward credits from the previous year. The rules differ by waste stream, and for food-contact plastic there is a limited carry-forward window. We check the rule that applies to you before counting any surplus.
Do I need a separate return for plastic, e-waste and battery EPR?
Yes. Each stream has its own rules, registration and return. A company selling packaged electronics with batteries inside may file all three. Due dates and contents differ, so we keep one calendar for all of them.
What it costs
Our fee plus the government fee that applies to your case, quoted before you commit. Tell us the situation and we will price it exactly.
Government cost: registration fees and the price of EPR certificates, which CPCB keeps within a price band, are separate from our filing work. We list every government and certificate cost before you commit.
Ready to begin?
Send us your registration number and last year’s sales by category. We will work out the target and file the return.