EPR E-Waste Annual Return FY 2025-26: Complete Compliance Checklist

If you manufacture, import, or sell electrical and electronic
equipment (EEE) in India, filing the EPR Annual Return for
FY 2025-26 is a legal obligation – not optional.

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WHO MUST FILE?
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– Producers / Manufacturers
– Importers
– Brand Owners
– Recyclers & Dismantlers
– Refurbishers
– Bulk Consumers (entities that used 1,000+ EEE units in the FY)

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FY 2025-26 RECYCLING TARGETS
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Established Producers –> 70% of waste generation obligation
New Producers –> 20% of FY 2023-24 sales
FY 2026-27 & beyond –> 80% of waste generation obligation

NOTE: Target was 60% in FY 2024-25. It steps up to 70% this year.

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STEP 1 – REGISTRATION & PORTAL ACCESS
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[ ] Confirm EPR registration is active on eprtewastecpcb.in
[ ] Verify login credentials (use official company email)
[ ] Check entity type is correctly classified on the portal
[ ] If registered under multiple waste categories (e-waste,
battery, plastic, tyre) – confirm each has separate
active registration
[ ] Update any changed authorised signatory, contact details,
or registered address on the portal

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STEP 2 – GATHER SALES & PLACEMENT DATA
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[ ] Compile category-wise quantity of EEE placed on market
in FY 2025-26 (in metric tonnes, per Schedule I categories)
[ ] Pull historical sales data for relevant base years
[ ] Separate import quantities from domestic manufacturing
[ ] Obtain CA-certified sales statement
[ ] Reconcile GST invoices, bills of entry, and sales records
[ ] Cross-check Q1-Q4 quarterly return data matches CA certificate

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STEP 3 – CALCULATE YOUR EPR OBLIGATION
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[ ] Log in to CPCB portal > Returns > Select FY 2025-26
[ ] Enter product category-wise sales data
(portal auto-calculates obligation tonnage)
[ ] Manually verify auto-populated figures against CA certificate
[ ] Confirm applicable target rate:
Established producers = 70% of waste generation
New producers = 20% of FY 2023-24 sales
[ ] Check if surplus EPR credits from FY 2024-25 can be
carried forward (typically up to 10-40% of obligation)
[ ] Check material-wise obligations: Gold (Au), Copper (Cu)

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STEP 4 – PROCURE EPR CERTIFICATES FROM REGISTERED RECYCLERS
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[ ] Identify CPCB-registered e-waste recyclers from portal directory
[ ] Verify recycler registration is current and covers your EEE categories
[ ] Procure certificates totalling at least your full obligation
(1 EPR certificate = 1 tonne of e-waste processed)
[ ] Obtain certificates category-wise matching your EEE product types
[ ] Confirm certificates are transferred to your portal account
[ ] DO NOT wait until May-June – prices spike near deadline;
procure throughout the year
[ ] Maintain purchase invoices and recycler agreements for audit

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STEP 5 – FILE QUARTERLY RETURNS (Q1 to Q4)
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[ ] Q1 (Apr-Jun 2025) –> File by July 31, 2025
[ ] Q2 (Jul-Sep 2025) –> File by October 31, 2025
[ ] Q3 (Oct-Dec 2025) –> File by January 31, 2026
[ ] Q4 (Jan-Mar 2026) –> File by April 30, 2026

For each quarter, enter:
– Quantity of EEE placed in market
– E-waste collected
– EPR certificates procured to date

[ ] Confirm all 4 quarterly returns are approved before
attempting the annual return
[ ] If NIL activity in any quarter, still file a NIL return
(skipping triggers penalties)

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STEP 6 – PREPARE ANNUAL RETURN DOCUMENTS
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[ ] CA-certified statement of total EEE sold/imported in FY 2025-26
[ ] Category-wise EPR Certificate details (certificate numbers,
recycler names, quantities – must match portal entries)
[ ] Awareness campaign documentation (consumer notices,
advertisements, take-back scheme communications)
[ ] Details of all authorised recyclers/dismantlers used during FY
[ ] RoHS compliance records (if applicable)
[ ] If using a PRO – PRO authorisation letter and e-waste report
[ ] Records of manufacturing e-waste collected (factory waste)
[ ] Carry-forward credit documentation from FY 2024-25 (if any)

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STEP 7 – SUBMIT ANNUAL RETURN ON CPCB PORTAL
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[ ] Log in > Returns > FY 2025-26 Annual Return > Generate Report
[ ] Verify all auto-populated figures before proceeding
[ ] Attach scanned documents: CA certificate, EPR certificates,
awareness campaign proofs (PDF format)
[ ] Review recycler details section – must match portal entries
[ ] Click Submit and DOWNLOAD the acknowledgement slip
[ ] Monitor portal for any CPCB queries and respond promptly
[ ] Importers: confirm IEC code linkage is correctly reflected

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PENALTIES FOR NON-COMPLIANCE
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First Default –> Rs. 20,000 (Producer) / Rs. 15,000 (Recycler)
Repeated –> Rs. 80,000 (Producer) / Rs. 60,000 (Recycler)
Continued –> Registration cancellation / Facility closure

Other consequences:
– Tender disqualifications (government/enterprise contracts)
– Delayed or denied EPR registration renewals
– EPR certificates frozen
– Port clearance delays for importers
– Reputational damage with ESG clients and investors

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PRO TIPS
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1. Start Now, Not in June
Certificate prices spike near the deadline. Procure early.

2. Keep Data Consistent
Sales figures, EPR certificates, and recycler data must
match exactly across CA certificate and portal entries.

3. Vet Your Recyclers
Only use CPCB-registered recyclers. Verify before every
transaction – certificates from unregistered facilities are void.

4. Update Monthly
Update sales and certificate data monthly so quarterly
filings take minutes, not days.

5. Document Everything
Keep invoices, agreements, campaign records, and portal
acknowledgements ready for CPCB audits.

6. Watch for CPCB Extensions
CPCB has extended deadlines before (FY 2024-25 was extended
to Aug 15). Monitor cpcb.nic.in for official notices.

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QUICK REFERENCE
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Portal : eprtewastecpcb.in
Annual Return Due : June 30, 2026
Target (Established): 70% of waste generation obligation
Target (New) : 20% of FY 2023-24 sales
Quarterly Order : Q1 > Q2 > Q3 > Q4 > Annual (sequential)
NIL Returns : Mandatory even with zero activity
Key Document : CA certificate + EPR certificates
Rules : E-Waste (Management) Rules, 2022
Regulator : Central Pollution Control Board (CPCB)

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DISCLAIMER: For informational purposes only. Based on E-Waste
(Management) Rules, 2022 and CPCB guidelines as of March 2026.
Verify current requirements at cpcb.nic.in / eprtewastecpcb.in
or consult a qualified EPR compliance professional.