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Rules 9–12 of the E-Waste (Management) Rules, 2022: recyclers' duties, the 2024 relaxation of return timelines, State Governments' duties, storage of e-waste and management of solar photo-voltaic modules

A recycler must register, follow CPCB standards, send unrecycled fractions to registered recyclers, dispose of residue in an authorised treatment, storage and disposal facility...

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

Rules 9 to 12 deal with the entities at the receiving end of the e-waste chain. Rule 9 lists the recycler's duties, and rule 9A, added in 2024, lets the Central Government relax return deadlines. Rule 10 gives duties to State Governments, rule 11 limits storage to 180 days and rule 12 applies the Rules to solar photo-voltaic modules with special provisions.

These Rules are current as amended up to the E-Waste (Management) Second Amendment Rules, 2024 (G.S.R. 699(E), 12 November 2024). Later amendments, CPCB guidelines and notifications should be checked. If you run or supply a recycling or dismantling facility and want your duties and records organised, our compliance advisory team can help.

Rule 9: the recycler

Every recycler shall:

ClauseDuty
(1)Register on the portal
(2)Ensure the facility and recycling processes accord with CPCB standards or guidelines
(3)Send fractions or material not recycled in its facility to the respective registered recyclers
(4)Dispose of residue in an authorised treatment, storage and disposal facility
(5)Maintain a record of e-waste collected, dismantled, recycled and sent to a registered recycler on the portal, and make records available for verification or audit
(6)File annual and quarterly returns by the end of the month succeeding the quarter or year
(7)Accept waste equipment or components not listed in Schedule I for recycling, provided they contain no radioactive material, and upload this on the portal
(8)Create awareness through media, publications, advertisements, posters or other means
(9)Account for and upload information about any non-recyclable e-waste or any quantity not recycled and disposed of
(10)May take help of dismantlers; the recycler must ensure proper material flow to and from them, and the dismantler gives dismantled material only to a registered recycler and keeps a record
(11)Ensure secure, accountable and sustainable management of refrigerant from end-of-life refrigeration and air-conditioning equipment by approved destruction technologies as per CPCB guidelines (inserted by G.S.R. 534(E) of 24 July 2023)

Clause (10) makes the recycler the accountable party for the dismantler's flow of material, so a recycler that uses dismantlers should keep a contract and a record of what it sent and received. Transport of waste for final disposal to a treatment, storage and disposal facility follows the hazardous waste rules (rule 19); see our HOWM series on facilities and transport.

Rule 9A: relaxation of timelines

Inserted by G.S.R. 164(E) of 8 March 2024. The Central Government may, if satisfied that it is necessary in the public interest or for effective implementation, by order relax any period within which a return or report is to be filed by a manufacturer, producer, refurbisher or recycler, for a further period not exceeding nine months. It is a Government power by order; it gives no entity a right to claim an extension.

Rule 10: State Governments and Union territories

AuthorityDuty
Department of Industry or authorised agency (10(1))Earmark or allocate industrial space or sheds for e-waste dismantling and recycling in existing and upcoming industrial parks, estates and clusters
Department of Labour or authorised agency (10(2))Recognise and register workers in dismantling and recycling; assist formation of worker groups to set up dismantling facilities; skill development; annual monitoring and safety and health of workers

Rule 11: storage

Every manufacturer, producer, refurbisher and recycler may store e-waste for a period not exceeding one hundred and eighty days, and shall maintain a record of sale, transfer and storage and make it available for inspection. Storage is to be as per applicable rules or guidelines. By the proviso the CPCB may extend the period up to three hundred and sixty-five days where e-waste needs to be specifically stored for development of a process for its recycling or reuse. The rule says "may store": the 180 days is a ceiling, not a minimum.

Rule 12: solar photo-voltaic modules, panels and cells

Rule 12(1) makes the Rules applicable to solar PV modules, panels or cells subject to this Chapter. Under rule 12(2), every manufacturer and producer of them shall:

  • register on the portal;
  • store solar PV waste generated up to the year 2034-2035 as per CPCB guidelines;
  • file annual returns by the end of the year to which the return relates, up to 2034-2035;
  • ensure that waste other than solar PV is processed as per applicable rules or guidelines;
  • keep the inventory of solar PV modules distinct on the portal; and
  • comply with CPCB SOPs and guidelines.

A recycler of solar PV modules is mandated to recover material as laid down by the CPCB (rule 12(3)). Schedules III and IV state that recycling targets do not apply to waste from solar PV modules, so the storage and returns regime replaces a target for them.

Who is affected

Registered recyclers, dismantlers working with them, State industrial and labour departments, every manufacturer, producer, refurbisher and recycler that stores e-waste, and solar module makers and importers.

Example

Terra Recyclers Private Limited, a registered recycler, receives laptops and a batch of electronic equipment that is not listed in Schedule I. Under rule 9(7) it may accept equipment not listed in Schedule I provided it contains no radioactive material, and uploads this on the portal. It sends the printed circuit board fractions it cannot process to another registered recycler (rule 9(3)), stores a part-load for 150 days within the limit of rule 11, and keeps the record for inspection.

Need help with recycler or storage compliance?

Recyclers answer for what leaves the yard as much as for what enters it. Our compliance advisory team can help you review material-flow records, storage periods and the consent and authorisation position of the facility.

Key takeaways

  • Recyclers register, follow CPCB standards, record every flow on the portal and send unrecycled fractions only to registered recyclers.
  • Residue goes to an authorised treatment, storage and disposal facility.
  • Rule 9A allows the Central Government to relax return deadlines by up to nine months.
  • E-waste storage is limited to 180 days, extendable to 365 days by the CPCB for a defined purpose.
  • Solar PV waste has its own storage and annual return regime up to 2034-2035.

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 9

  • 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.

What must a recycler do with residue?

Dispose of it in an authorised treatment, storage and disposal facility (rule 9(4)).

Can a recycler use dismantlers?

Yes, but it must ensure proper material flow, and the dismantler gives material only to registered recyclers (rule 9(10)).

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

— TaxClue Compliance Desk

Rules 9: 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.

People also ask

Questions, answered

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

Dispose of it in an authorised treatment, storage and disposal facility (rule 9(4)).

Yes, but it must ensure proper material flow, and the dismantler gives material only to registered recyclers (rule 9(10)).

The Central Government, by order, for up to nine months (rule 9A).

Not more than 180 days, extendable by the CPCB up to 365 days (rule 11).

Schedules III and IV state that recycling targets do not apply to waste from solar PV modules.

Allocate industrial space for dismantling and recycling and support workers (rule 10).