Company Registration
NGO Registration
Virtual business address
Startup Registration
Shop Act Registration
Annual Compliance
Income tax Filing
Trade License Registration
BIS Registration main
CDSCO Registration
Star Rating Certification
WPC Registration
Brand Registration
Legal Metrology Certification
PESO certification
Factory License Registration
Fire NOC
AERB Certification
PSARA License
Fssai License
RCMC Certification
Import Export Registration
China Food Export
RNI Certification
NSIC Registration
ISO Certification Main
US FDA
ICEGATE Registration Main
CPCB Approval
EIA Environment
CPCB/SPCB
E-Waste Management
Plastic Waste Management
Battery Waste Management
Mon, Aug 31 2026
Raju Karn
A new Plastic EPR compliance update has been issued by the Ministry of Environment, Forest and Climate Change (MoEFCC), giving registered Plastic Waste Processors (PWPs) and Producers, Importers and Brand Owners (PIBOs) additional time to file their Annual Returns for FY 2025–26. According to the Office Memorandum dated 28 August 2026, the filing timeline has been extended as a special case to help stakeholders overcome difficulties in completing their annual returns through the EPR portal.
However, the revised deadlines are different for PWPs and PIBOs. Registered PWPs now have until 31 October 2026, while registered PIBOs have until 31 December 2026 to file their Annual Returns for FY 2025–26. The Ministry has also asked CPCB to address EPR portal-related issues on priority during the extended filing period. This makes the latest notification particularly important for businesses that have not yet completed their Plastic EPR Annual Return.
The Ministry of Environment, Forest and Climate Change has issued an Office Memorandum dated 28 August 2026 concerning the extension of the timeline for filing Annual Returns by PWPs and PIBOs. The memorandum refers to a letter from the Central Pollution Control Board (CPCB) dated 10 August 2026 and states that the extension has been provided as a special case to remove difficulties and facilitate the filing of annual returns.
The update applies to the Annual Returns for FY 2025–26 under the applicable Plastic Waste EPR framework. Businesses should carefully note that the deadline is not the same for both categories. The revised deadline for registered PWPs is 31 October 2026, whereas registered PIBOs have until 31 December 2026. The extension is linked to facilitating compliance and supporting the environmentally sound management of plastic packaging waste.
The most important part of the latest notification is the separate filing deadline provided for PWPs and PIBOs. Plastic Waste Processors (PWPs) registered under the applicable EPR framework must complete their Annual Return for FY 2025–26 by 31 October 2026. This includes businesses involved in processing plastic waste and reporting their relevant recycling or processing activities through the CPCB EPR system.
For Producers, Importers and Brand Owners (PIBOs), the extended deadline is 31 December 2026. Therefore, a business should first identify whether it is registered as a PWP or PIBO before relying on the revised deadline. The two dates should not be treated as interchangeable, and businesses should plan their filing according to their actual registration category.
PIBO stands for Producer, Importer and Brand Owner. These businesses can have Extended Producer Responsibility obligations when they introduce plastic packaging into the Indian market. Under the Plastic Waste EPR framework, applicable PIBOs are required to manage their obligations relating to plastic packaging waste and report the relevant information through the designated EPR system.
The Annual Return provides an important reporting mechanism through which PIBOs submit information relating to their plastic packaging and EPR compliance for the relevant financial year. Businesses should therefore maintain proper records of their plastic packaging data and related compliance activities throughout the year rather than trying to prepare the entire return immediately before the deadline.
PWP refers to a Plastic Waste Processor. PWPs are entities involved in processing plastic waste through activities such as recycling or other permitted processing operations under the applicable framework. Their role is important because the Plastic Waste EPR system depends on proper processing and reporting of plastic waste.
PWPs also have annual reporting responsibilities. The latest MoEFCC memorandum specifically extends their FY 2025–26 Annual Return filing deadline to 31 October 2026. Therefore, registered PWPs should review their processing records, relevant plastic waste data and EPR portal information well before the revised deadline.
The latest memorandum indicates that the extension has been granted as a special case to remove difficulties and facilitate the filing of Annual Returns. It also refers to the need to support the environmentally sound management of plastic packaging waste and reduce pollution caused by littered and unmanaged plastic packaging waste.
The notification also directs attention to difficulties related to the EPR portal. CPCB has been requested to address EPR portal issues on priority during the extended period. This is important for businesses that may have faced technical or operational difficulties while preparing or submitting their Annual Returns.
A Plastic EPR Annual Return is a compliance report submitted by applicable registered entities through the Plastic EPR system. It provides information about the business's relevant plastic packaging or plastic waste processing activities during the financial year and helps regulatory authorities monitor implementation of the Extended Producer Responsibility framework.
Annual Return filing should not be viewed as just a formality. The information submitted should be supported by proper business records and should be consistent with the data maintained by the company. Errors, incomplete information or mismatches can make the filing process more difficult, particularly when businesses wait until the final days to complete their return.
PIBOs should use the extended period to carefully review their FY 2025–26 plastic packaging and EPR records. The first step should be checking whether the registration information is accurate and whether the data available with the business matches the information required for Annual Return filing.
Businesses should then reconcile their relevant plastic packaging data, review their EPR compliance records and prepare the information required for submission. Since the revised deadline is 31 December 2026, PIBOs have additional time, but they should avoid waiting until the end of December because portal issues, missing records or data discrepancies may require additional time to resolve.
Registered PWPs have a shorter revised timeline than PIBOs. Their Annual Return for FY 2025–26 must be filed by 31 October 2026. Therefore, Plastic Waste Processors should start reviewing their records immediately instead of assuming that the extension provides unlimited additional time.
PWPs should check their processing data, relevant plastic waste records and EPR-related information before beginning the final submission. Any discrepancy between internal records and portal information should ideally be identified and resolved before filing. Completing the return early can also provide additional time if the EPR portal experiences technical difficulties.
Preparing the Annual Return should begin with collecting all relevant records for FY 2025–26. PIBOs should focus on their applicable plastic packaging information and EPR compliance records, while PWPs should review their plastic waste processing and recycling-related information. The exact information required can depend on the entity's registration and applicable obligations.
After collecting the data, businesses should reconcile the information before entering it into the CPCB EPR portal. A final review is important because the Annual Return should accurately represent the business's activities for the financial year. Keeping copies of submitted information and acknowledgements is also recommended for future reference.
Businesses often face filing difficulties because their records are not prepared or reconciled in advance. A mismatch between internal data and portal information can delay the process, while missing records may make it difficult to complete the return accurately. Waiting until the last date can make these problems more difficult to resolve.
Some common issues businesses should watch for include:
Yes, but the deadlines are different. The latest Office Memorandum extends the Annual Return filing timeline for both registered PWPs and PIBOs for FY 2025–26. However, PWPs have been given a deadline of 31 October 2026, while PIBOs have been given a deadline of 31 December 2026.
This distinction is important because businesses should not assume that the December deadline applies to every Plastic EPR entity. Your applicable deadline should be determined based on whether your registration is as a PWP or a PIBO.
No. The extension only provides additional time for filing the Annual Return. It does not mean that Plastic EPR obligations have been cancelled or that registered entities can ignore their compliance requirements.
Businesses should continue maintaining accurate records and fulfilling their applicable responsibilities under the Plastic Waste EPR framework. The additional time should be used to complete pending compliance properly and resolve any data or portal-related difficulties.
Plastic packaging waste is a major environmental concern, and the EPR framework places responsibility on relevant businesses to support the collection, recycling and environmentally sound management of plastic waste. Annual Return filing helps regulatory authorities track compliance information and assess implementation of the EPR system.
For businesses, proper Plastic EPR compliance is also important from a regulatory perspective. Maintaining accurate records and filing returns within the applicable timeline can help businesses manage their environmental compliance more effectively and avoid unnecessary last-minute issues.
Managing Plastic EPR compliance can become difficult when businesses have large volumes of packaging data, multiple product categories or information that needs to be reconciled before filing. PSR Compliance provides consultancy support for Plastic EPR registration and compliance requirements, including assistance with PWP and PIBO Annual Return filing.
Our team can assist businesses in understanding the applicable requirements, preparing relevant information, reviewing compliance data and supporting the Annual Return filing process through the CPCB EPR framework. Businesses should first identify their applicable category and filing deadline and then prepare their records accordingly.
Need assistance with Plastic EPR Annual Return filing?
📞 +91 8796104190📧 support@psrcompliance.com
The latest Plastic EPR Annual Return deadline extension gives registered PWPs and PIBOs additional time to complete their FY 2025–26 compliance. However, businesses must remember the two separate deadlines: 31 October 2026 for PWPs and 31 December 2026 for PIBOs. The extension has been issued as a special case to facilitate filing and address difficulties, including issues related to the EPR portal.
Businesses should use this additional time to review their registration details, reconcile their plastic packaging or processing data, check their EPR records and complete the Annual Return well before the applicable deadline. Waiting until the final day can create unnecessary problems, particularly if data discrepancies or portal-related issues occur.
The Annual Return filing deadline for registered Plastic Waste Processors (PWPs) has been extended to 31 October 2026 for FY 2025–26.
Registered Producers, Importers and Brand Owners (PIBOs) have been given an extended deadline of 31 December 2026 to file their Annual Return for FY 2025–26.
The latest Office Memorandum was issued by the Ministry of Environment, Forest and Climate Change (MoEFCC) through its Hazardous Substances Management Division on 28 August 2026.
The extension has been provided as a special case to remove difficulties and facilitate the filing of Annual Returns. The memorandum also highlights the need to address issues related to the EPR portal on priority.
Yes. The latest update relates to the filing of Annual Returns for FY 2025–26 by registered PWPs and PIBOs.
PIBO stands for Producer, Importer and Brand Owner. These entities may have EPR obligations for plastic packaging introduced into the market.
PWP stands for Plastic Waste Processor. PWPs are entities involved in processing plastic waste through applicable recycling or other permitted processing activities.
Plastic EPR registration and Annual Return compliance are handled through the applicable CPCB EPR portal.
Yes. According to the latest Office Memorandum shared in this update, registered PIBOs have until 31 December 2026 for their FY 2025–26 Annual Return.
No. The latest update provides a separate deadline for PWPs. Registered PWPs should complete their FY 2025–26 Annual Return by 31 October 2026.
Book your free consultation with our specialists today.
PSR Assistant