Annual Report Rules 2021 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Two sets of rules prescribe how the Central Consumer Protection Authority (CCPA) accounts for its money and reports on its work. The Accounts Rules require three financial statements each year, five years of record keeping, audit and tabling dates. The Annual Report Rules require a report in a prescribed Form and set a 180-day period for sending it to the Central Government.
The Accounts Rules are S.O. 5029(E) of 6 December 2021, made under section 26(1) read with section 101(2)(l) of the Consumer Protection Act, 2019, in consultation with the Comptroller and Auditor General of India. The Annual Report Rules are G.S.R. 665(E) of 27 September 2021, made under section 27(1) read with section 101(2)(m). This article takes them as amended up to 3 October 2026 (no amendment listed by the Department or the CCPA). Later amendments should be checked on the website of the Department of Consumer Affairs or the CCPA. For the Act, see the article on sections 25 to 27.
Each year the CCPA prepares a balance-sheet (Form I), an income and expenditure account (Form II) and a receipt and payment account (Form III) for the twelve months ending 31 March, keeps them for at least five years, and has them signed by the Chief Commissioner, two Commissioners and the finance officer. The statement goes to the audit office by 30 June, and the annual report and audited accounts go to the nodal Ministry to be laid before Parliament by 31 December. The Annual Report is prepared in the prescribed Form and forwarded to the Central Government within one hundred and eighty days after the close of the year.
Companies and organisations that deal with the CCPA, and advisers who track regulator disclosures, can ask for legal consultation on what the published reports show and what they do not.
Part 1: the Accounts Rules
Rules 1 and 2
Rule 1 gives the title, "Central Consumer Protection Authority (Form of annual statement of accounts and records) Rules, 2021", and says they come into force on the date of publication. Rule 2 defines the "Act", the "Central Authority" (the Authority established under section 10) and "Year": the financial year beginning on the 1st April and ending on the 31st March of the next year. Words not defined take the Act's meaning.
Rule 3: budget, accounts and audit
| Sub-rule | Provision |
|---|---|
| 3(1) | At the end of the twelve months ending 31 March, the Authority prepares a balance-sheet, an income and expenditure account and a receipt and payment account in Form I, Form II and Form III respectively |
| 3(2) | The accounts and relevant records are preserved for a minimum of five years following the financial year to which they relate |
| 3(3) | They are signed by the Chief Commissioner, two Commissioners and the Chief Account Officer or the officer in charge of Finance and Accounts |
| 3(4) | The annual statement of accounts, duly approved by the competent authority, goes to the concerned audit office by 30 June every year; after due approval, the annual report and audited accounts go to the nodal Ministry to be laid before Parliament by 31 December |
The rule's heading refers to "Budget", but the sub-rules deal with accounts, records and audit.
The three Forms
Form I, the balance sheet, lists corpus or capital fund and liabilities (reserves and surplus, earmarked or endowment funds, secured and unsecured loans, deferred credit, current liabilities and provisions) and assets (fixed assets, investments, current assets, loans and advances, miscellaneous expenditure), with significant accounting policies and notes on accounts.
Form II, the income and expenditure account, lists income (sales and services, grants and subsidies, fees and subscriptions, income from investments, royalty and publications, interest earned, other income) and expenditure (establishment and administrative expenses, expenditure on grants, interest, depreciation), and the surplus or deficit carried to corpus or capital fund.
Form III, the receipts and payments account, shows opening balances, grants received, income on investments, interest, borrowings and other receipts against expenses, payments for projects, investments, fixed assets, refunds, finance charges and closing balances.
Only the headings are described here. An invented example: for the year ended 31 March, the Authority's accounts staff prepare the three statements; the Chief Commissioner, two Commissioners and the finance officer sign them; the approved statement reaches the audit office by 30 June of the same year.
Part 2: the Annual Report Rules
Rules 1 and 2
Rule 1 gives the title, "Central Consumer Protection Authority (Annual Report) Rules, 2021", and the commencement from publication. Rule 2 defines the "Annual Report" as the report prepared under section 27(1), the "Central Authority" and "Year", with the same financial-year meaning.
Rule 3: preparing and forwarding the report
- 3(1): the Authority prepares once every year an Annual Report in the Form annexed, "giving a true and full account of its activities performed in the year".
- 3(2): with the prior permission of the Central Government, it may include any other item.
- 3(3): it forwards the report to the Central Government within one hundred and eighty days immediately following the close of the year for which it has been prepared.
The 180 days run from the close of the year, so a report for a year closing on 31 March is due within 180 days of that date. The rules do not say what happens if the date is missed, and the article names no consequence.
The Form: parts A to O
| Part | Heading in short |
|---|---|
| A | Introduction: objective, important achievements, the year in review, legislative work, sector-wise cases instituted, outreach, steps taken to monitor misleading advertisements and unfair trade practices, international engagement, impact on consumers |
| B | Investigations and inquiries by the Central Authority, the Director General or the District Collector |
| C | Orders passed by the Central Authority, with a tabular statement of the section under which each was passed |
| D | Powers and duties under section 18: complaints and interventions before Commissions, research, safety notices, advisories, guidelines, international conventions and cooperation with consumer organisations |
| E | Execution of orders and penalties: monetary penalties, matters referred to court under section 92, corrective advertisements, compounding of offences |
| F | Appeals against the Authority's orders and their outcome |
| G | Communications or references and directions received from the Central Government |
| H | Administration and establishment: composition, appointments, organisation, personnel, experts and consultants, welfare measures, delegations under section 14 |
| I | International cooperation |
| J | Consumer awareness under section 18(2) |
| K | Budget and accounts: estimates, receipts, expenditure, balance in the account under sections 25 and 26 |
| L | On-going programmes |
| M | Capacity building |
| N | Right to Information Act, 2005 statistics |
| O | Prevention of Sexual Harassment of Women at Workplace: number of complaints and action taken |
Part E is the part most relevant to businesses, because it records penalties, corrective advertisements and compounding. The Act's provisions behind these heads are in the articles on sections 88 and 89, section 96 and section 21. The Form itself prints no penalty figures.
How the two instruments work together
The Accounts Rules produce the audited financial picture, and the Annual Report Rules produce the narrative and statistics. Part K of the Form refers back to the account under sections 25 and 26, so the two documents reconcile. Because the Accounts Rules require the annual report and audited accounts to reach the nodal Ministry for tabling by 31 December, the Authority's two sets of rules together cover the cycle from year-end to Parliament.
Need help understanding CCPA disclosures?
Annual reports and accounts show the CCPA's activity, sector-wise cases and corrective advertisement orders. If you want to understand what such disclosures mean for your business or your compliance programme, our legal consultation team can walk through the Form and the Act's provisions with you.
Key takeaways
- The CCPA's accounts have three statements in Forms I, II and III for the year to 31 March.
- Accounts and records are kept for at least five years and signed by the Chief Commissioner, two Commissioners and the finance officer.
- The annual statement of accounts reaches the audit office by 30 June; the annual report and audited accounts go to the nodal Ministry to be laid before Parliament by 31 December.
- The Annual Report is prepared in the prescribed Form and forwarded to the Central Government within one hundred and eighty days after the close of the year.
- The Form has parts A to O covering cases, orders, penalties, appeals, administration, budget, RTI and workplace complaints.
Read next
- CCPA establishment notification and Allocation and Transaction of Business Regulations, 2020
- CCPA Recruitment, Salary and Service Conditions Rules, 2024
- Sections 25–27: CCPA grants, accounts, audit and annual report
- Central Consumer Protection Authority (CCPA)
Disclaimer: Based on the rules, regulations and guidelines named above as published in the Gazette of India or on the CCPA website, with the amending notifications the article names (consulted on 3 October 2026). Later amendments, the Consumer Protection Act, 2019 provisions referred to, State rules and CCPA advisories should be checked. This article is general information, not legal advice; check the official text before acting.