Rule 14 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.
Rule 14 requires an annual environmental statement from every industry, operation or process that needs consent under the Water or Air Act, or an authorisation under the hazardous waste rules. It is filed in Form V with the State Pollution Control Board, for the financial year ending 31 March, on or before the thirtieth day of September every year.
This rule is current as amended up to 31 March 2021 per the CPCB compilation; no later amendment to rules 1 to 14 has been notified to our knowledge on 3 October 2026. Later amendments, CPCB guidelines and notifications should be checked. To set up a data file for the annual statement, see our compliance documentation service.
Every person carrying on an industry, operation or process that requires consent under section 25 of the Water Act or section 21 of the Air Act (or both), or an authorisation under the hazardous waste rules, must submit an environmental statement in Form V to the concerned State Pollution Control Board for the financial year ending 31 March, on or before 30 September every year. The form has nine parts, A to I, covering water, raw materials, pollution, wastes and plans.
Who must file
Rule 14 covers "every person carrying on an industry, operation or process requiring" one of three things:
| Trigger | Where it comes from |
|---|---|
| Consent under section 25 of the Water Act, 1974 | Consent to establish and operate for discharges |
| Consent under section 21 of the Air Act, 1981 | Consent to establish and operate an industrial plant |
| Authorisation under the Hazardous Wastes (Management and Handling) Rules, 1989 | As printed in rule 14 |
A plant needing both consents files one statement. The test is whether consent or authorisation is required, not whether it has been obtained. A unit running without consent is still within rule 14.
Rule 14 still names the 1989 hazardous waste rules as printed. Authorisation for hazardous and other wastes is now dealt with under rule 6 of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016, explained in rules 6 and 7 of those Rules. A unit that needs that authorisation should therefore treat itself as inside rule 14.
The consent itself is explained under the Acts and the 2025 consent guidelines. See section 21 of the Air Act and paragraphs 1 to 3 of the Air consent guidelines.
When and to whom
The statement is for "the financial year ending the 31st March" and goes to "the concerned State Pollution Control Board on or before the thirtieth day of September every year". The rule's words are "beginning 1993". So a statement for the year ended 31 March is due by 30 September of the same calendar year. The rule prints no extension and no late-fee provision. If a Board or a notification gives different instructions, follow the later text.
What Form V contains
Form V is headed "Environmental Statement for the financial year ending the 31st March" and has nine parts.
| Part | Subject |
|---|---|
| A | Name and address of the owner or occupier; industry category (primary and secondary, with codes); production capacity; year of establishment; date of the last environmental statement submitted |
| B | Water and raw material consumption: water consumption in cubic metres per day for process, cooling and domestic use; process water consumption per unit of product output; raw material consumption per unit of output, for the previous and current financial year |
| C | Pollution discharged to the environment per unit of output, parameter by parameter as specified in the consent: quantity of pollutants discharged, concentrations, and percentage of variation from the prescribed standards with reasons, for water and for air |
| D | Hazardous wastes: total quantity from process and from pollution control facilities, for the previous and current financial year |
| E | Solid wastes: from process and from pollution control facilities, with quantity recycled or re-utilised within the unit, sold and disposed |
| F | Characterisation of the hazardous and solid wastes in terms of composition and quantum, and the disposal practice adopted |
| G | Impact of the pollution abatement measures on conservation of natural resources and on the cost of production |
| H | Additional measures or investment proposals for environmental protection, abatement and prevention of pollution |
| I | Any other particulars for improving the quality of the environment |
The form notes that an industry may use codes for raw materials where disclosing details would violate contractual obligations; otherwise raw materials must be named. This article lists the headings only; the full layout is in the printed form.
Why Part C draws attention
Part C compares what was discharged with what the consent allows, and asks for the percentage of variation and the reasons. It follows that the numbers must match the consent conditions and the monitoring records. The same figures appear in your returns and in samples taken by the Board. A statement that reports compliance while the monitoring data show otherwise will draw questions. A short note on causes and corrective action gives the Board something to read against the figures.
A working calendar
- April to June: close the year's data on water, raw material and waste quantities.
- July to August: reconcile with consent conditions, monitoring reports and any hazardous waste returns filed under the authorisation.
- By early September: finish the draft, check Part C against the consent parameters and have it signed off by the occupier or authorised signatory.
- On or before 30 September: submit to the State Pollution Control Board.
- After submission: keep a copy and proof of submission with the consent file; the date goes into Part A of next year's form.
An example
Vidarbha Steel Rolling Mills holds consent under both the Air and Water Acts and an authorisation for its waste oil. For the year ended 31 March it reports water consumption by process, cooling and domestic use, raw material per tonne of output, discharges against the consent parameters, hazardous waste from the process and from the effluent plant, and the solid waste it recycled in-house. In Part G it explains that a new heat recovery system reduced furnace oil use, and in Part H it lists a proposed upgrade to its effluent plant. It files by 30 September and records the date for next year's Part A.
Need help with Form V?
Form V draws on several data sets that are normally kept by different people. Our compliance documentation team can help you build a year-round data file, check Part C against your consent and prepare the statement before the due date.
Key takeaways
- Rule 14 applies to every industry, operation or process requiring Water or Air Act consent or hazardous waste authorisation.
- The statement is for the financial year ending 31 March and is due by 30 September each year, to the State Pollution Control Board.
- Form V has nine parts, A to I, from basic particulars to water, raw materials, pollution, wastes and improvement plans.
- Part C compares discharges with the consent parameters, with reasons for any variation.
- Rule 14 still refers to the 1989 hazardous waste rules; authorisation now sits under the 2016 Rules.
Read next
- Rules 12 and 13: accident intimation and hazardous substances in different areas
- Rules 1-3: definitions and standards for emission or discharge
- Sections 14A and 14B of the EP Act: penalties for breach of standards and information duties
- Section 15 to 15B of the EP Act: residuary penalty
Disclaimer: Based on the environment rules, guidelines and notifications named above as published in the Gazette of India, read with every amendment notified up to 3 October 2026 that the article names (consolidated reading texts from the CPCB 2021 compilation and the Goa State Pollution Control Board 2025 compilation were checked against the amending notifications), as consulted on 3 October 2026. Later amendments, CPCB guidelines, State Board orders and fees should be checked. This article is general information, not legal advice; check the official text before acting.