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Rules 31–38 of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016: the duties of used oil producers, importers, collection agents, recyclers and bulk generators, and of CPCB, State Governments and BIS

Producers register on the portal, meet their targets, give consumers contact details, file annual returns on or before 30 June and create awareness (rule 31). Importers register...

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October 3, 2026
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Oct 11, 2026
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Last updated: October 2026Verified against: Government sources

Rules 31 to 38 turn the used oil EPR scheme into a list of who must do what. Producers and importers register, meet their targets and file returns. Collection agents and recyclers register and file quarterly and annual returns. Bulk generators set up collection points. The CPCB runs the portal; States and local bodies facilitate; and the Bureau of Indian Standards issues standards for re-refined oil.

These Rules are current as amended up to G.S.R. 636(E) dated 16 July 2026 (Chapter VIII on non-ferrous metal scrap in force from 1 April 2026). Later amendments, CPCB guidelines, notifications and portal instructions should be checked. If you are mapping your obligations in the used oil chain, see our compliance advisory service.

The duties at a glance

RuleWhoDuties
31Producers of base oil or lubrication oil(a) registration on the portal; (b) fulfilling EPR targets as per rule 27(2); (c) providing contact details such as address, e-mail and telephone or helpline numbers to consumers through website, advertisements or documentation; (d) filing annual returns in the portal's form on or before 30 June following the financial year; (e) creating awareness through media, publications, advertisements, posters or other means
32Used oil importers(a) registration on the portal; (b) fulfilling EPR targets as per rule 27(2) through the portal; (c) annual returns on or before 30 June
33Collection agents(a) register on the portal; (b) collect used oil from generators and supply it to a registered recycler or producer, uploading information on the portal; (c) quarterly returns on or before the end of the month succeeding the quarter; (d) annual returns on or before 30 June
34Recyclers(a) register on the portal; (b) ensure the facility and recycling processes are in accordance with the Rules; (c) ensure no damage to the environment during storage, transportation and recycling; (d) ensure residue is disposed of in accordance with the Rules; (e) quarterly returns on or before the end of the month succeeding the quarter; (f) annual returns on or before 30 June
35Bulk generators(a) set up collection points to facilitate collection agents' collection and transport from their premises; (b) hand used oil over only to registered recyclers, producers or collection agents

A producer's contact-details duty in rule 31(c) is consumer-facing. A producer needs a visible way for consumers to find where used oil can be handed over, and the website or documentation is one place the Rules name.

The registration duty and the targets are explained in rules 25 to 30. A "bulk generator" is an entity generating more than 100 metric tonnes of used oil per annum, such as an automobile industry, railways, a defence establishment, a transport company, an industrial unit, a power transmission company, a hotel or a restaurant.

Rule 36: the Central Pollution Control Board

The CPCB is responsible for:

  • operating and maintaining the portal and monitoring EPR compliance;
  • coordinating with State Boards;
  • issuing Guidelines and SOPs for registration, certificate generation, fulfilment of obligation, returns, and collection, storage, transportation, recycling and disposal of used oil;
  • preparing and issuing forms and returns on the portal;
  • conducting random checks for compliance, with help from Customs, the State Government or other agencies;
  • documentation and compilation of used oil data and uploading it on the portal;
  • taking action against violation of the Chapter;
  • training and capacity building, including State Board and Urban Local Body officials, and awareness programmes;
  • integrating all stakeholders with the centralised digital system;
  • preparing and submitting an annual report to the Central Government; and
  • any other function delegated by the Central Government.

Rule 37: States, local bodies and State Boards

BodyDuty
Department of Industry (or authorised agency)Ensure earmarking or allocation of industrial space or sheds for collection of used oil and for re-refining units in industrial parks, estates and clusters; ensure recognition and registration of workers in re-refining and recycling; undertake skill development; undertake annual monitoring and ensure the safety and health of workers
Municipalities and local bodiesFacilitate producers, bulk generators and collection agents in setting up a large number of collection points; used oil so collected can be auctioned or sold to authorised recyclers
State Boards or Pollution Control CommitteesEnsure proper implementation in coordination with the CPCB; facilitate setting up of collection points by collection agents; monitor EPR compliance as directed by the CPCB; conduct random inspection of producers, collection agents, recyclers and importers; perform other functions directed by the Central Government

Rule 38: Bureau of Indian Standards

The Bureau of Indian Standards "shall issue necessary standards for re-refined oil, which could be used as base oil for producers of lubrication oil within nine months from the date of commencement of the" Second Amendment Rules, 2023. The Rules do not describe the standards. This article does not state their content.

What this means in practice

  1. Producers should publish contact details for consumers and track the 30 June annual return alongside certificate purchases.
  2. Collection agents and recyclers have a quarterly return, due by the end of the month following each quarter, and should reconcile it with their portal uploads.
  3. Bulk generators above the 100-tonne threshold need collection points and a short list of permitted recipients: registered recyclers, producers or collection agents.
  4. Local bodies can help by allowing collection points; this is also an opportunity for producers who need collection reach.
  5. Everyone should expect random checks by the CPCB and random inspection by State Boards.

Example

Rajdhani Transport Corporation runs a large depot generating well above 100 metric tonnes of used oil a year and is therefore a bulk generator. It sets up a collection point on its premises, so that a registered collection agent can collect oil. It hands oil only to that agent, which supplies it to a registered recycler. The agent files its quarterly return by the end of the month after each quarter. The recycler records the receipt on the portal. At year-end the producer whose certificates the recycler issues reconciles the portal entries.

Need help with used oil obligations?

Each participant in the chain has its own returns and records. Our compliance advisory team can help you map your role, prepare the return calendar and set up the reconciliation that audits look for.

Key takeaways

  • Producers, importers, collection agents and recyclers must register; each has annual returns due on or before 30 June.
  • Collection agents and recyclers also file quarterly returns by the end of the month after the quarter.
  • Bulk generators (more than 100 metric tonnes a year) must set up collection points and hand oil only to registered entities.
  • The CPCB runs the portal, issues SOPs and conducts random checks; States and local bodies facilitate collection and monitor compliance.
  • The BIS issues standards for re-refined oil.

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 31

  • 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.

Who must file annual returns in Chapter VII?

Producers, importers, collection agents and recyclers, on or before 30 June following the financial year.

Who files quarterly returns?

Collection agents and recyclers, by the end of the month succeeding the quarter.

Start with the registrations the law requires, then add the ones that customers and lenders ask for.

— TaxClue Business Setup Desk

Rules 31: 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.

Producers, importers, collection agents and recyclers, on or before 30 June following the financial year.

Collection agents and recyclers, by the end of the month succeeding the quarter.

Set up collection points and hand used oil over only to registered recyclers, producers or collection agents (rule 35).

To provide contact details such as address, e-mail and telephone or helpline numbers through its website, advertisements or documentation (rule 31(c)).

The CPCB by random checks and State Boards or Committees by random inspection.

It issues standards for re-refined oil usable as base oil (rule 38).