The Central Pollution Control Board (CPCB) has issued instructions requiring Plastic Waste Processors (PWPs) to upload valid GST e-Invoices for the sale of their products on the Extended Producer Responsibility (EPR) portal for plastic packaging. This measure aims to enhance transparency and accountability in plastic waste management.
According to the instructions, PWPs must ensure that the uploaded GST e-Invoices meet the following criteria:
- The e-Invoice must be a valid GST e-Invoice, containing details such as the buyer’s GST number, seller’s GST number, Invoice Reference Number (IRN), date of sale, Harmonized System of Nomenclature (HSN) code, invoice amount, invoice number, and a QR code.
- Only signed copies of GST e-Invoices will be accepted on the portal.
- The uploaded e-Invoices will be validated against information available on the GST Network. Invoices with mismatched information will not be accepted.
- The e-Invoices will also be cross-checked with the information provided on the EPR portal.
- All parameters of the GST e-Invoices, including the QR code, must be clearly visible and readable.
Procedure for Uploading e-Invoices
The CPCB has provided detailed instructions on how to upload GST e-Invoices on the EPR portal. A link to the uploading procedure has also been provided.
The CPCB emphasizes the importance of thoroughly checking GST e-Invoices before uploading them to the EPR portal. This new requirement aims to ensure accurate tracking of plastic waste processing and facilitate the generation of EPR certificates. Non-compliance with these instructions may affect the issuance of EPR certificates for PWPs.
This measure by the CPCB is expected to strengthen the EPR framework for plastic packaging, promoting responsible waste management practices and contributing to a more sustainable environment.