EPR Annual Return vs Quarterly Return: Key Differences Explained (2026 Guide)

Many businesses complete their EPR registration but later feel confused about return filing. They hear about annual returns, quarterly returns, and different deadlines but don’t clearly understand what each one means. Because of this confusion, many companies miss filings, receive notices, or pay avoidable penalties. The real issue is not compliance - it is lack of clarity.

The good news is that EPR reporting becomes simple once you understand the purpose of each return and the filing timeline. If you hold an EPR certificate in 2026, keep proper records, track your waste data regularly, and file returns on time. This small discipline helps you stay compliant, stress-free, and penalty-free.

Introduction

Extended Producer Responsibility (EPR) is India’s system that makes businesses responsible for managing the waste generated from their products or packaging. Under EPR rules, producers, importers, brand owners, and plastic waste processors must track how much waste they generate and how much they recycle or dispose of properly.

But registration alone is not enough.

After getting your EPR certificate, you must regularly report your waste management data to pollution control authorities. This reporting is mainly done through:

✔ Quarterly returns
✔ Annual returns

Both are mandatory (depending on your role and category), and each serves a different purpose. Understanding the difference helps you avoid non-compliance in 2026.

What is EPR Reporting and Why is It Required?

EPR reporting helps the government track whether businesses are actually managing waste responsibly — not just claiming compliance.

Authorities check:

• Amount of plastic or product placed in the market
• Quantity collected or recycled
• Waste processing methods
• EPR target achievement

Without reporting, regulators cannot verify compliance. That is why EPR returns are legally required after registration.

What is an EPR Quarterly Return?

A quarterly return is a short-term progress report submitted every three months. It shows how much waste you generated and how much you processed during that specific period.

Think of it like a progress update.

What quarterly returns usually include:

➔ Quantity of material introduced in the market

➔ Waste collected during the quarter

➔ Recycling or disposal details

➔ EPR target progress

➔ Waste transfer records

Quarterly reporting helps authorities monitor ongoing compliance rather than waiting until the end of the year.

What is an EPR Annual Return?

An annual return is a complete yearly summary of your EPR activities. It combines data from all quarters and shows your total compliance performance for the financial year.

This is your final compliance report.

What annual returns include:

➤ Total production or import volume

➤ Total waste generated

➤ Total recycling achieved

➤ EPR target fulfillment

➤ Authorized recycler details

➤ Overall compliance status

Authorities use annual returns to verify whether you met your legal EPR obligations.

EPR Annual Return vs Quarterly Return — Key Differences

Here is the simplest way to understand the difference.

1️⃣ Reporting Frequency

Quarterly return → Filed every 3 months

Annual return → Filed once per year

2️⃣ Purpose

Quarterly → Tracks ongoing performance

Annual → Evaluates full-year compliance

3️⃣ Data Scope

Quarterly → Limited period data

Annual → Complete yearly summary

4️⃣ Compliance Monitoring

Quarterly → Continuous monitoring

Annual → Final performance review

5️⃣ Regulatory Importance

Quarterly → Operational reporting

Annual → Legal compliance evaluation

Who Needs to File Quarterly and Annual Returns?

Under EPR rules in 2026, reporting requirements depend on your role.

Generally required for:

● Producers
● Importers
● Brand owners (PIBOs)
● Plastic waste processors
● Recycling companies

Some entities must file both quarterly and annual returns, while others may only file annual returns depending on their authorization type.

Always check your CPCB or SPCB registration conditions.

Why EPR Reporting Matters for Business Growth

Compliance is not just a legal formality. It affects business reputation and continuity.

Proper EPR reporting helps you:

✓ Maintain regulatory approval

✓ Avoid penalties and shutdown risk

✓ Build environmental credibility

✓ Ensure smooth product sales

✓ Support sustainable business practices

Many companies now require EPR compliance before partnerships.

Why Both Returns Are Important

Many businesses assume filing one report is enough. That is incorrect.

Authorities need both short-term tracking and long-term performance analysis.

Quarterly returns help:

▪ Detect compliance gaps early

▪ Monitor recycling progress

▪ Prevent sudden reporting manipulation

Annual returns help:

⁃ Confirm yearly target achievement

⁃ Assess environmental impact

⁃ Approve renewal of EPR certificate

Missing either can lead to compliance issues.

Common Mistakes Businesses Make

In 2026, most EPR notices happen because of reporting mistakes — not registration errors.

Frequent problems include:

⚠ Filing annual return but skipping quarterly reporting

⚠ Entering incorrect waste data

⚠ Missing submission deadlines

⚠ Uploading incomplete recycler information

⚠ Not matching production and recycling figures

⚠ Assuming consultants will handle everything automatically

Small reporting errors can trigger inspections or penalties.

EPR Return Filing Timeline

While timelines may vary slightly by authority, the common structure is:

Quarterly returns

Filed every 3 months during the financial year.

Annual return

Filed after financial year completion, usually by mid-year deadline set by CPCB or SPCB.

Always verify official deadlines for your category.

Documents and Data Required for Filing

To submit EPR returns, businesses must maintain proper records throughout the year.

Required information includes:

→ Production or import quantity

→ Sales data

→ Waste generation records

→ Recycler agreements

→ Recycling certificates

→ Transportation documents

→ Waste processing reports

Without proper record-keeping, filing becomes difficult and risky.

What Happens If You Do Not File EPR Returns?

Non-filing is treated as non-compliance under environmental regulations.

Possible consequences:

✖ Penalty notices
✖Environmental compensation charges
✖ Suspension of EPR certificate
✖ Renewal rejection
✖ Business operation restrictions
✖ Legal action under waste management rules

Authorities are increasingly strict in 2026, especially for plastic packaging compliance.

2026 Update: Stricter Monitoring and Digital Tracking

EPR compliance in 2026 is more data-driven than before.

Authorities are focusing on:

✔ Digital reporting systems
✔ Cross-verification of recycling claims
✔ Target-based compliance tracking
✔ Real-time monitoring of waste flow

This means accurate reporting is more important than ever.

Need Help With EPR Reporting or Compliance?

PSR Compliance helps businesses manage EPR registration, return filing, and full compliance support.

📞 Call 7065883416 for expert assistance.

FAQs 

1. What is the difference between EPR quarterly and annual returns?

EPR quarterly returns track periodic waste data, while annual returns summarize total yearly compliance and target fulfillment.

2. What is the purpose of filing EPR quarterly returns?

EPR quarterly returns ensure continuous monitoring of waste collection and recycling targets throughout the year.

3. What is included in an EPR annual return?

An EPR annual return includes total sales data, EPR targets, certificates purchased, and overall compliance status for the financial year.

4. What is the deadline for filing EPR quarterly returns?

EPR quarterly returns are usually filed within one month after the end of each quarter.

5. What is the due date for filing EPR annual returns?

EPR annual returns are generally due by 30th June of the following financial year, unless extended by CPCB.

6. Is filing EPR quarterly returns mandatory for E-Waste?

Yes, manufacturers of E-Waste and batteries are typically required to file mandatory quarterly returns along with annual returns.

7. Where should EPR returns be filed online?

EPR returns must be filed on the respective CPCB EPR portals for Plastic, E-Waste, Battery, or Tyre categories.

8. What data is reported in EPR quarterly returns?

EPR quarterly returns report waste collected, processed, and recycled during the specific quarter.

9. What happens if EPR returns are not filed on time?

Failure to file EPR returns can result in financial penalties, suspension of registration, or legal action.

10. Does CPCB extend EPR annual return deadlines?

Yes, CPCB often grants deadline extensions for EPR annual returns due to industry or compliance challenges.