CPCB issues notification regarding the provision of GST invoices of transactions related to plastic packaging by Producers/ Importers/ Brand owners (PIBOS) and Plastic Waste Processors (PWPs)
The Central Pollution Control Board (“CPCB”) has issued a notification regarding Directions under Section 5 of the EPA, 1986 regarding the provision of GST invoices of transactions related to plastic packaging by Producers/ Importers/ Brand owners (PIBOS) and Plastic Waste Processors (PWPs).
Background:
Guidelines on Extended Producer Responsibility (EPR Guidelines) for Plastic Packaging was notified by the Ministry of Environment, Forest, and Climate Change on February 16, 2022, in Schedule II of the 4th amendment of Plastic Waste Management Rules, 2016.
In view of the above-mentioned provisions of EPR Guidelines, it is observed that verified details of all plastic waste/ packaging transactions between PIBOS & PWPs are required for the full-proof method of calculation of EPR Target of PIBOS, cross-checking of transactions between PIBOs as well as generation of EPR Certificates by PWPS and PIBOS (Use of Recycled Plastic & Reuse.)
As per Section 9 of the EPR Guidelines, Environment Compensation (EC), as applicable shall be levied by CPCB/SPCB/PCC on PIBOS for the non-fulfilment of their EPR targets, responsibilities, and obligations in these guidelines in accordance with EC Guidelines framed by CPCB. EC, at the rate of Rs.5000/- per ton is to be levied for the shortfall in the EPR target on defaulting PIBOS. It is observed that non-fulfilment of EPR Targets by PIBOS not only has huge financial implications but also has a severe adverse environmental impact
GST invoice provides verified details of all transactions sales/purchases including that related to plastic waste /packaging transactions by PIBOs/PWPS and Sections 10.3 & 10.4 of the EPR Guidelines mandate PIBOS to provide details of sales & procurement of plastic packaging. Further, GST details are to be incorporated in the Certificates generated by PWPS and accordance with Section 11.7 of the Guidelines.
The EPR Portal has a provision for the generation of EPR Certificates based on the actual sales figures of PWPS /PIBOs. The portal also has a provision for the transfer of certificates between PWPS/PIBOS.
In the light of the provisions mentioned in the above paragraphs and in continuation of the provisions made under PWM Rules, 2016, and in the exercise of powers vested under Section 5 of the Environment (Protection) Act, 1986 to the Chairman CPCB, all PIBOS and PWPs are hereby directed to upload GST E- invoice details of all transactions (sales /purchase) related to plastic packaging and plastic waste, as per requirement, on the centralized EPR Portal for ensuring compliance of the provisions.
Source: Central Pollution Control Board
