CPCB Mandates GST-linked Invoices by E-Waste Recyclers on the EPR Portal

Introduction to the New CPCB Notification

The Central Pollution Control Board (CPCB) has issued a new notification under Section 5 of the Environment (Protection) Act, 1986 regarding the implementation of GST-linked invoice submission on the EPR Portal for E-waste management by E-waste Recyclers.

This has been issued to improve transparency and authenticity in the generation of EPR registration certificates under the E-Waste (Management) Rules, 2022.

What Is the New CPCB GST-linked Invoice Notification?

As per the new direction 2026, the following are the highlights:

1. It is mandatory to upload GST-linked invoices on the EPR Portal for E-Waste recyclers.
2. These invoices must be uploaded for each of the recovered end products, including Iron, Copper, Aluminium, and Gold.
3. Recyclers who have not registered for GST e-invoicing must complete their registration immediately.
4. The registration certificates generated based on sales invoices other than GST will be treated as false certificates. These will be considered non-compliant under the E-Waste (Management) Rules, 2022.
5. State Pollution Control Boards (SPCBs) and Pollution Control Committees (PCCs) have been directed to ensure compliance with the aforesaid directions dated 30/01/2024 & 19/02/2024 and submit a current action taken report to CPCB.
6. They must submit an Action Taken Report (ATR) to CPCB within 15 days of receiving the direction.

Who Must Comply With This CPCB Direction?

This latest CPCB direction applies to:

• Registered E-Waste recyclers for E-waste Management
• Recyclers generating EPR certificates on the EPR Portal
• State Pollution Control Boards (SPCBs)
• Pollution Control Committees (PCCs)

Note: The requirement applies to all recyclers registered under the E-Waste (Management) Rules, 2022.

What is the Date of Implementation?

The implementation of the direction for the submission of GST-linked Invoices on the EPR Portal for E-waste management by E-waste Recyclers is effective immediately, i.e 07 July 2026.

Now, What to Do?

E-Waste recyclers should do the following things:

• Check whether they are registered for GST e-invoicing.
• They must generate GST-linked invoices for every sale of recovered end products.
• They need to upload GST-linked invoices on the EPR Portal for E-waste management.
• Maintain complete and accurate records of procurement, recycling, and end product sales.
• Ensure that all future EPR certificate claims are supported by valid GST e-invoices.

Early compliance will help recyclers avoid regulatory action, ensure smooth generation of EPR certificates, and remain compliant with the E-Waste (Management) Rules, 2022.

Brand Liaison provides complete end-to-end support for EPR for E-Waste compliance by assisting recyclers with portal registration, documentation, GST e-invoice compliance, record management, EPR certificate guidance, and regulatory support to help them meet CPCB requirements smoothly.