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Rules 15–21 of the Solid Waste Management Rules, 2026: remediation of existing dumpsites and legacy waste, the centralised portal, environmental compensation, the Central and State committees, annual reports and accident reporting

Local bodies must map existing dumpsites by 31 October 2026, biomine and bioremediate legacy dumpsites as practicable and file progress every quarter (rule 15). Environmental...

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October 3, 2026
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Last updated: October 2026Verified against: Government sources

Rules 15 to 21 are the accountability rules of the Solid Waste Management Rules, 2026. They require local bodies to map and remediate dumpsites, set up a centralised portal, provide environmental compensation on the polluter pays principle with section 15 action alongside it, create implementation committees, fix report dates and require accident reports.

These Rules are current as amended up to their notification on 27 January 2026 (S.O. 388(E), in force 1 April 2026); no amendment found to 3 October 2026. Later amendments, CPCB guidelines and notifications should be checked. If a local body, operator or facility has received a compensation notice or a direction, our legal dispute resolution team can help you respond.

Rule 15: dumpsites and legacy waste

Sub-ruleRequirement
15(1)All existing dumpsites and garbage vulnerable points to be geographically mapped and assessed for accumulation of waste by 31 October 2026, in urban and rural areas, by the local body, with information on the portal and the local body's website
15(2), (3)Legacy dumpsites to be biomined and bioremediated, as practicable, with progress on the portal and website every quarter by the 30th of the first month of the next quarter; local bodies prepare a time-bound action plan per CPCB guidelines and upload it
15(4)During biomining: analysis of screened fractions, plan for use or disposal, records, leachate treatment and fire prevention measures per Schedule IV
15(5), (6)Compulsory disclosure by the project agency of destinations of fractions; leachate and fine soil for agriculture tested per CPCB standards; RDF to energy recovery and C&D waste to processing
15(7)No fresh waste or C&D waste on a legacy dumpsite under biomining
15(8), (9)Work through a third party authorised by the State Board, with quarterly returns by the 30th of the next month; the Board enforces norms
15(10)The State Board or a Registered Environment Auditor audits progress annually; the report goes on the portal and the local body's website by 31 December of the next financial year
15(11)Cleared land may be considered for solid waste management infrastructure

Rule 16: the centralised portal

The CPCB shall establish and operate an online system for registration and annual returns of all obligated entities, and for local bodies and concerned entities, within six months of commencement (16(1)). The dashboard shows waste generated, collected, processed and landfilled at national, State and district level, and details of sanitary landfills and legacy sites, in the public domain (16(2), (3)). It is the single point data repository for orders and guidelines (16(5)), reflects waste received, sorted and sent to processors and landfills (16(6)) and audit details (16(7)). The CPCB may charge portal fees from obligated entities per its guidelines, except from local bodies and the State and Central Governments (16(8)).

Rule 17: environmental compensation

  • Who and for what (17(1)). Compensation is levied on the polluter pays principle on persons not complying with the Rules, including (a) entities carrying out activities without registration; (b) false information or wilful concealment by registered entities; (c) forged or manipulated documents by registered entities; (d) entities engaged in collection, segregation, sorting, transportation, processing and disposal.
  • Guidelines (17(2)). The Central Implementation Committee prepares guidelines for imposition and collection. The Rules print no rate.
  • Who levies (17(3)). The State Board or Committee, per CPCB guidelines; if it does not act in reasonable time, the CPCB issues directions.
  • Funds (17(4)). Kept in a separate escrow account by the State Board and used for collection, segregation, transportation, processing and disposal, with modalities recommended by the Central Implementation Committee and approved by the Ministry.
  • Section 15 (17(5)). "In addition to the provisions of Environmental Compensation in sub-rule (1) of rule 17, action under section 15 of the Environment (Protection) Act 1986, may also be taken." See sections 15 to 15B of the EP Act. No figure is restated.

Rules 18 and 19: committees

The CPCB constitutes a Central committee chaired by its Chairman to recommend measures to the Ministry, monitor implementation, remove difficulties and guide the portal; it includes Central Ministries or Departments, all State Boards, NEERI and stakeholder associations (rule 18). Rule 38(3) adds that it meets at least once in six months. At State level a committee chaired by the Chief Secretary or Head of the Union territory administration monitors implementation and removes difficulties (rule 19).

Rule 20: annual reports

WhoReportBy when
Registered bulk waste generatorOnline annual report in the CPCB format30 June
Operator of a waste treatment facilityAnnual report in Form III to the local body and State Board30 June
Urban local body and district-level PanchayatAnnual report through the portal to the Urban or Rural Development Department and State Board30 June
State Board or CommitteeAnnual report to the CPCB on implementation and action against non-complying local bodies, in Form V31 July
CPCBConsolidated annual report to the Central Government (MoEFCC, MoHUA, DDWS) with recommendationsOn or before 31 August

The State Board causes local body reports to be audited by itself or a Registered Environment Auditor and puts the audit and annual reports on its website (20(3)). The annual report is reviewed by the Ministry in the Central Monitoring Committee (20(5)).

Rule 21: accidents

If an accident occurs at any solid waste processing, treatment or disposal facility or landfill site, the officer in charge reports to the local body in Form VI, and the local body reviews and issues instructions to the officer in charge.

Who is affected

Urban and rural local bodies and Panchayats, concessionaires and project agencies working on legacy waste, operators of facilities and landfills, bulk waste generators, State Boards and the CPCB.

Example

Hillview Municipal Council maps its two old dumpsites and a garbage vulnerable point by 31 October 2026, uploads its time-bound biomining plan, and engages a third party authorised by the State Board. Each quarter it posts progress by the 30th of the first month of the next quarter. When fresh waste is found on the biomining site, it stops dumping, because rule 15(7) bars fresh waste there, and prepares for a possible compensation proceeding under rule 17.

Need help responding to a compensation notice or direction?

Compensation and section 15 action turn on registration, returns, audit reports and the quarterly progress record. Our legal dispute resolution team can help you assemble that record and prepare a reply.

Key takeaways

  • Dumpsites and garbage vulnerable points must be mapped by 31 October 2026; legacy dumpsites are biomined as practicable with quarterly progress reports.
  • Compensation covers unregistered activity, false information, forged documents and handling failures; section 15 action can be added.
  • The State Board levies compensation under CPCB guidelines, with the CPCB directing if it does not act.
  • Annual report dates are 30 June, 31 July and 31 August depending on who files.
  • Accidents at facilities are reported in Form VI.

Read next

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.

Quick recapKey facts & short answers

Key Facts About Rules 15

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

By when must dumpsites be mapped?

31 October 2026, by the local body (rule 15(1)).

Can fresh waste go to a dumpsite under biomining?

No (rule 15(7)).

Keep your documents in an order a stranger could follow — one day an officer or auditor will have to.

— TaxClue Compliance Desk

Rules 15: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

31 October 2026, by the local body (rule 15(1)).

No (rule 15(7)).

The State Board or Committee, per CPCB guidelines (rule 17(3)).

Yes: rule 17(5) says action under section 15 may also be taken.

By 31 July in Form V (rule 20(4)).

The Chief Secretary or Head of the Union territory administration (rule 19(1)).