What is Water Cess Returns?
After establishment of plant for manufacturing company there is tax on water consumption i.e. Cess returns as per first water Cess act 1977. Last amendment year was 2003. As per water cess act 2003 act it is calculated based on purpose of usage.
Water cess return form can be downloaded from here.
It is payable to Central or state pollution control board.
OK, What is Water cess Act?
The Water (Prevention & Control of Pollution) cess act first introduced in year 1977 to control water pollution and its usage. As per this act based on water consumption water tax needs to pay to government.
Installing Meters to measure water consumption
As per Water Cess rules for Accurate measurement of water consumed by every place (purpose) in a company meters (standard) should be affixed at every point. For example rate for water consumed by canteen will be different from water consumed by manufacturing unit.
Furnishing of Cess Returns
Every consumer shall provide on or before the 5th of every month, to the authority, a water cess return in Form-1 showing the quantity of water consumed in the previous month.
Water Cess Charges
Below is the table which will give you an idea about charges. As per last amendment in Water cess act water consumption charges are depends upon the Purpose of water consumption.
Below are water Cess calculation :
| Purpose | General Usage | Cooling, boiler, spraying | Water pollutants are non toxic, easily bio-degradable | Water pollutants are toxic, difficult to bio-degradable |
| Charges(per kilo ltr) | 2-3 Paise | 5-10 paise | 10-20 paise | 15-30 paise |
Also Learn More about What is Environmental Statement and How to fill it?
Cess Returns Rebate
If any company or Consumer installs wastewater treatment Plant (effluent or sewage) then that company can get rebate of 25% their total cess payable to authority.
How to treat wastewater and where to use recycled water to reduce water bill read here.
Read More About How to Design Effluent Treatment Plant ETP
Interest on Delay in Payment
If any person carrying on any specified industry or any local authority fails to pay any amount of Cess payable to the State government within the date specified in the order of assessment, such person or local authority, as the case may be, shall be liable to pay interest on the amount to be paid at the rate of two percent for every month.
Penalty on Non-Payment of Cess within the Timelines
If any amount of cess payable by any person carrying on any industry or any Local authority under section 3 is not paid to the State Government within the date specified will have a penalty i.e. closure of water supply.
Why Perfect Pollucon Services
We have 30 years of experience in this field and tasks like Submission of water cess return form,Analysis of water consumption, Guide to minimize water consumption based on analysis, Preparation of water statement, Calculation and Payment of water Cess and any other issues.
If have any queries or interested in our services please fill up contact form on right side or call us.
You can Also read How to fill up environmental statement and Submission process to Pollution Control Board.
Learn more about How to get consent to operate, Establishment and renewal for new manufacturing company.
good morning sir,
You have discussed the things in very good manner, but regarding the water cess i have a question in my mind.
If a organisation is purchasing the water from the municipality and organisation paid the bill for the same. In aforesaid condition should i need to pay the cess for purchased water??
Thank you Ritesh for your Question.
Yes, Water Cess is compulsory and it is payable to state Pollution control board.
If we are using bore-well water then are we levied for water cess tax.If yes then amount and procedures is same.If no then please disseminate.
Thank you for your Question.
If you are using water from Bore-well, municipal water or tanker, then you need to keep tab on how much water you are using and volume of effluent generated needs to be matched with water used.
In case of any discrepancy in water used and effluent water generated pollution control board can take strict action against company.
So the answer is you need to put a water meter for bore-well water and add that water also in water cess.
Let us know in case you need any help.
Good Morning,
I have one question, if we are purchasing water through private water supplier (Tanker Wala) who will libel to pay the cess.
Thanks & Regards
Rajendra Belwal
Hi Rajendra,
As answered in above comment, You need to keep tab on how much water you are using (Including municipal and Tanker) and volume of effluent generated needs to be matched with water used.
In case of any discrepancy in water used and effluent water generated state pollution control board can take strict action against company.
So you need to include liters of water you purchased from water supplier and add that water also in water cess.
Are apartment complexes required to file the return and pay cess? Apartments are not industries
Thank you Balan for commenting.
Residential apartments don’t need to pay water CESS for water consumption.
Hi, Regards to WATER Cess Things very well explained.
I have a specific questions,
– in case we fail to pay water cess for more than a year how do we rectify the same.
– What is the Rules if units has already obtained CTO (Water) and has not paid Water Cess for more than a year.
Thank you for reading..
answers for your questions:
You can pay water cess after one year. There is no penalty for delayed payments.
Again, you can pay water cess after one year.
Hi,
In case if we reuse the waste water generated from various operations, should we need to mention the quantity of waste water (effluent)?.. (processing whereby water gets polluted and the pollutants are easily bio-degradable)
Hi Krishna,
You will have to mention in your water cess that you are reusing waste water. Do let us know in case of any more questions.
Hi,
I have a question, when any industry consuming water less than 10 KL per day and as per notification dated 06th May 2003, he is exempted for levy of water cess. If such industry is not filling the water cess return as required under the act.
Whether the company is liable to file cess return. if yes what penalty can be imposed on the company.
As per Government notifications your company is not liable for Water cess.
I have few questions,:- 1. when any DG set is established by a company for use of an office setup which in turn is located in a floor of a building taken on lease and have provisions of washroom for use of its staff . Kindly inform that besides consent under Act for the DG set whether consent under Water Act would also be required for use of washrooms ? (Water bill is issued in the name of the building owner)
2. Whether if the office setup is consuming water less than 10 KL per day and as per notification dated 06th May 2003, it is exempted for levy of water cess.? If such industry is not filling the water cess return as required under the act. Whether the company is liable to file cess return? .
3. Whether above exemption for cess would also be applicable if the office set up is also generating used oil (Hazardous Waste) from running of DG set.?
Hi Abhishek,
Please find below answers:
1) No need to obtain consent for water
2) No need to file water Cess as consumption is less than 10 KL per day
3) No need to file hazardous waste
Thank you !!
hi
In my industry there is not any boiler , chiller and others. and having no chemical process in my company. It is only a assembly unit which have 1000 manpower and water consumption is 20 Kl per day and having STP which treat 15 KLD water per day then how i furnish the water breakup in water cess.
Regards
Manohar Lal
Thank you Manohar for showing interest.
For more information you can contact us. Contact details are mentioned in top right corner of every page.
Keep coming or more.
dear sir tell me about Form 1 and cess , have we need to submit cess and form1 every month in pollution department.
Dear Rajat,
Please drop us mail about your query or you can call us on 9930180059 for faster response.
Thanks & Keep Coming on our website for updates.
Dear Sir,
Ours is coal mining industry. We get lot of mine discharge that we pass it through sedimentation tank and finally discharge into nallah. We pay water cess for industrial consumption and domestic consumption. Should we pay water cess for mine discharge??
Dear Sir,
I have one question, the water cess payable only for domestic purpose in the industry ?
Does the recycled water should be included in the daily fresh water?
Hi Irfan,
Thank you for your query.
As per our information you dont need to include recycled water in your daily fresh water. for more infotmation please contact us. we will be happy to help.
Hello Sir,
I heard that now a days its not required to submit or maintain the Form 1. is it True?
Hi Karthik,
Please get in touch with 9930180059 for more information.
Thank you.
Hi,
I have a query regarding assessment order.
We have requested frequently to respective authorities to provide us water cess assessment order. but we did not received any reply/support.
Please guide, How to get a assessment order in such case.
Thanks & Regards,
Sushil Joshi
Is water cess still applicable after roll out of GST ?
Hi V KUmar,
There is no need to Submit water cess post GST.
Thank you.
Hi,
We are running a commercial building and our water intake is around 600KLD. we have a STP too.should we file monthly form 1
hi sir,
we are manufacturing industry, and buying water from external water suppliers tankers, so can we have to pay water cess? please give me brief answer,
Dear Velan,
Water Cess has been waived off since 4 years (probably 2018).
Thanks,
PPS Team