What is an environmental audit in Khammam?
- Governing ruleRule 14, EP Rules 1986
- Filed withTelangana PCB
- Due date30 September
- Period coveredYear ended 31 March
An environmental audit in Khammam is the exercise of collecting a year of operating data, comparing it against the conditions written into the unit's consent orders and the standards prescribed under the environmental statutes, and identifying where the two do not match. The statutory output of that exercise is the environmental statement in Form V, prescribed under Rule 14 of the Environment (Protection) Rules, 1986 and filed with the Telangana Pollution Control Board by 30 September each year for the financial year that ended on the preceding 31 March. Many state formats, Telangana among them, still carry the older heading Environmental Audit Report, which is why the two names are used interchangeably in practice.
The obligation attaches to the consent, not to the size of the business. Every person carrying on an industry, operation or process that requires consent under Section 25 of the Water (Prevention and Control of Pollution) Act, 1974 or Section 21 of the Air (Prevention and Control of Pollution) Act, 1981, or an authorisation under the hazardous waste rules, files it. That covers effectively every Red, Orange and Green category unit in Khammam holding a live Consent to Operate, and it is not limited to manufacturing: hospitals, hotels, laboratories and waste treatment facilities holding consent file it as well.
What the statement asks for is deliberately quantitative. Water consumption by end use and per unit of product, raw material consumption per unit of output for the year and the year before, the quantity and concentration of pollutants discharged against the consented standards, hazardous and solid waste generated with the disposal practice for each stream, and the capital investment made on pollution control during the year. Read together across two years, it is a picture of whether a unit is getting cleaner or drifting. The Telangana board reads it that way, which is why the filing history is one of the first things examined at renewal. Explore all licenses and registrations.
Annual filing The audit is the work. Form V is the output
A statement filed without the underlying review closes a date and leaves the exposure in place. The value sits in comparing consented capacity against actual production and consented standards against measured data.
- Due 30 September for the year ended 31 March
- Required wherever a consent or authorisation is held
- Filing history is examined at consent renewal
Legal framework
Governing rule: Rule 14, Environment (Protection) Rules, 1986 | Parent statute: Environment (Protection) Act, 1986 | Trigger: Consent under Section 25 Water Act, 1974 or Section 21 Air Act, 1981, or a hazardous waste authorisation | Filed with: Telangana Pollution Control Board | Due: 30 September for the year ended 31 March | Penalty: Section 15, as amended by the Jan Vishwas (Amendment of Provisions) Act, 2023
Which audit are you actually being asked for?
The phrase covers at least five different exercises, from three different statutes and one voluntary standard. Confusing them is the most common reason a unit buys the wrong scope.
| Audit | Basis | Who it applies to | Reported to |
|---|---|---|---|
| Environmental statement (Form V) | Rule 14, EP Rules, 1986 | Every unit holding a consent or waste authorisation | Telangana Pollution Control Board, by 30 September |
| Compliance audit of consent conditions | Consent order terms | Any unit with a live consent | Internal, and evidenced at renewal to the board |
| Hazardous waste return (Form 4) | Hazardous and Other Wastes Rules, 2016 | Occupiers handling hazardous waste | Telangana Pollution Control Board, by 30 June |
| ISO 14001 internal audit | ISO 14001:2015, clause 9.2 | Voluntary; units holding or seeking the certificate | Management review and the certification body |
| Mandatory energy audit | Energy Conservation Act, 2001 | Notified designated consumers | Bureau of Energy Efficiency and the state designated agency |
| Post-clearance compliance report | Environmental Clearance conditions | Projects holding an EC | MoEFCC regional office, half-yearly |
| Water audit | CGWA permission and consent conditions | Specified groundwater users and water-stressed zones | The authority imposing the condition |
Two of these are the ones that create regulatory exposure for most units in Khammam. The Form V environmental statement is the annual filing that boards track and that surfaces at renewal. The Form 4 hazardous waste return, due by 30 June under the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016, covers the same waste streams from a different angle. Running them off one reconciled data set matters, because a Telangana board officer who finds the two filings reporting different quantities for the same year has a question that is difficult to answer well.
The others are real obligations for the units they apply to but do not substitute for the statement. ISO 14001 certification demonstrates a management system, not compliance with the consent conditions the Telangana board wrote. A mandatory energy audit under the Energy Conservation Act, 2001 applies to notified designated consumers, who must appoint a certified energy manager and have the audit conducted by an accredited energy auditor at prescribed intervals. Neither discharges Rule 14.
"We are ISO 14001 certified" is not an answer to Form V
Certification bodies audit whether the environmental management system is designed and functioning. The Telangana board examines whether the unit stayed inside its consented capacity, met the prescribed discharge standards, monitored at the required frequency and disposed of waste through authorised handlers. A unit can hold a valid certificate and still have an unfiled statement and an unamended consent.
What Form V asks for
The prescribed format is short. Populating it honestly is not, because every number has to come from a record the Telangana board can ask to see.
| Part | What it covers | Where the data comes from |
|---|---|---|
| Unit particulars | Name, address, industry category, consent and authorisation numbers with validity, date of last environmental statement | Consent orders and the previous year filing |
| Water consumption | Water drawn and consumed by process, cooling, domestic and other use, and consumption per unit of product | Meter readings and production records |
| Raw material consumption | Quantity of each principal raw material consumed per unit of output, current year against previous year | Stores and production records |
| Pollution discharged | Quantity and concentration of pollutants in water and air against the consented standards, with percentage variation | Laboratory analysis at the consent frequency |
| Hazardous waste | Quantity generated from process and from pollution control facilities, and how each stream was handled | Manifests, handler receipts, Form 4 return |
| Solid waste | Quantity generated, recycled or reused, and disposed, with the disposal route | Weighbridge and disposal records |
| Disposal practices | The practice adopted for hazardous and other waste, including the authorised handler used | Authorisation and handler agreements |
| Impact of abatement | The effect of pollution control measures taken on conservation of natural resources and on production cost | Operations and finance records |
| Investment on abatement | Capital and recurring expenditure on environmental protection during the year | Fixed asset register and expense ledger |
| Additional measures | Further steps proposed for environmental protection and pollution abatement | Management plan for the coming year |
For a unit in Khammam, the part that most often fails is pollution discharged, because it needs analysis performed during the year at the frequency the consent prescribes, from a laboratory recognised under the Environment (Protection) Act or accredited by NABL. A unit that skipped a monitoring cycle in November cannot create that reading in September. This is the single strongest argument for treating the audit as a running exercise rather than a September task, and it is why our engagement opens with a check on whether the monitoring set is complete before anything else is scoped.
Pro tip: reconcile with last year before you file
The statement asks for the current year against the previous year on raw material and water consumption per unit of output. The Telangana board reads the movement. If consumption per unit jumped without an explanation in the additional measures section, expect a query. Where the movement is genuine, say why in the statement rather than waiting to be asked.
Records required for the audit
The audit is only as good as the record set behind it. This is what we ask a unit in Khammam for at the start of an engagement.
| Category | Record | Why it is needed |
|---|---|---|
| Approvals | Consent to Establish and Consent to Operate orders | Every condition tested in the audit comes from these |
| Hazardous waste authorisation | Confirms which waste categories are covered | |
| Environmental Clearance, where held | Its conditions run alongside the consent conditions | |
| Water | Water meter readings by source | Builds the water balance |
| Wastewater generation and ETP logs | Reconciles consumption against effluent | |
| Production | Monthly production records by product | Consumption is reported per unit of output |
| Installed and operated capacity record | Tests actual production against consented capacity | |
| Materials | Raw material consumption from stores | Reported per unit of output, two years |
| Monitoring | Effluent analysis reports at the consent frequency | Compared against the consented standards |
| Stack emission monitoring reports | Same, for air | |
| Ambient air and noise reports where required | Where the consent imposes the condition | |
| Waste | Hazardous waste manifests and disposal receipts | Reconciles generation against disposal |
| Authorised handler and recycler agreements | Confirms the disposal route is lawful | |
| Previous Form 4 annual return | Aligns the two filings | |
| Finance | Pollution control capital and operating expenditure | Supports the investment declared in the statement |
| History | Previous year Form V and its acknowledgement | Provides the comparative and confirms the filing chain |
Start in July, not in the last week of September
If the monitoring set has a gap, closing it needs sampling, laboratory turnaround and a corrective explanation, and none of that compresses into a few days. Units in Khammam that begin the exercise in July file a statement they can defend. Units that begin on 25 September file whatever the records happen to support.
How an environmental audit runs in Khammam
Ten steps, 10 to 15 working days for a single location in Khammam with records in order. Most of the elapsed time sits in retrieving data, not in drafting the statement.
Assemble the consent orders and extract the conditions
Pull the current CTE, CTO and hazardous waste authorisation and list every condition on capacity, discharge standards, monitoring frequency, stack particulars and reporting. This list is the benchmark for everything that follows.
Build the water balance
Water drawn by source against water consumed by process, cooling, boiler feed, domestic and other use, reconciled to wastewater generated. Form V reports consumption per unit of product, so production data must cover the same period.
Compile raw material consumption per unit of output
Quantity of each principal raw material consumed against output produced, for the year and the preceding year. The comparison is read as an efficiency signal, so a movement needs an explanation.
Collect the monitoring data
Effluent and stack analysis at the frequency the consent prescribes, from a laboratory recognised under the Environment (Protection) Act or NABL accredited, tabulated against consented standards with every exceedance flagged.
Reconcile hazardous and solid waste
Match waste generated, stored, recycled, utilised and disposed against manifests, handler receipts and the Form 4 annual return, and confirm every category generated is covered by the authorisation actually held.
Prepare the pollution control investment schedule
Capital and recurring expenditure on pollution control for the year, tied back to the fixed asset register and expense ledger so the declared figure is supportable if it is questioned.
Test performance against every consent condition
Declared capacity against actual production, stack heights and control equipment against the consent, monitoring performed against monitoring required, disposal routes against the authorisation. Each mismatch becomes a finding.
Draft the Form V environmental statement
Populate the prescribed parts covering unit particulars, water and raw material consumption, pollution discharged, hazardous and solid waste, disposal practices, impact of abatement, investment and additional measures proposed.
File with the board by 30 September
Submit to the Telangana Pollution Control Board that granted the consent, generally through its online consent management portal, and retain the acknowledgement for the renewal file.
Close the gap list before renewal
Consent amendment where capacity or product mix has changed, authorisation update for a new waste category, monitoring restored to the required frequency, and corrective action on every exceedance, each with an owner and a date.
Common mistake
Copying last year's statement forward with the dates changed. It survives the filing and fails at the renewal, when the Telangana board compares declared production against consented capacity and finds a unit that has been operating above its consent for two years while reporting that it has not.
Get your Form V filed in Khammam before 30 September
A professional fee from ₹12,999 per location for the full audit cycle: consent condition review, data build, statement drafting, board filing and a written gap list. Laboratory charges at actuals.
The environmental compliance calendar
Form V is one date on a list. These are the recurring obligations that sit around it for a consented unit in Khammam.
| Obligation | Timing | Authority | Consequence of default |
|---|---|---|---|
| Form V environmental statement | By 30 September | State Pollution Control Board | Default recorded; renewal held up |
| Hazardous waste Form 4 annual return | By 30 June | State Pollution Control Board | Penalty under the 2016 Rules |
| Effluent and stack monitoring | At the consent frequency | State Pollution Control Board | Show cause notice and consent review |
| Consent to Operate renewal | Before validity expires | State Pollution Control Board | Closure direction under Section 33A Water Act |
| Consent amendment on capacity or product change | Before the change is implemented | State Pollution Control Board | Treated as operating outside consent |
| Post-clearance compliance report | Half-yearly | MoEFCC regional office | Clearance conditions treated as breached |
| EPR annual return | As notified on the CPCB portal | Central Pollution Control Board | Environmental compensation |
| Plastic waste authorisation return | Annual | State Pollution Control Board | Penalty and authorisation review |
| Mandatory energy audit, designated consumers | At the prescribed interval | Bureau of Energy Efficiency | Penalty under the Energy Conservation Act, 2001 |
Pro tip: run 30 June and 30 September off one data set
The Form 4 hazardous waste return in June and the Form V statement in September draw on the same waste records for the same financial year. Preparing them from one reconciled data set costs less than doing them twice and removes the risk that the Telangana board finds two filings disagreeing about the same year.
What audits actually find
Across the filings IncorpX has assisted, including for units in Khammam, the same handful of findings account for most of the exposure. None of them are exotic.
| Finding | Why it matters | Corrective action |
|---|---|---|
| Production above consented capacity | Treated as operating outside the consent, even though a consent is held | Consent amendment for the revised capacity |
| Monitoring cycles missed during the year | The data the statement needs cannot be created after the window closes | Restore the frequency; explain the gap in the statement |
| A waste category generated but not in the authorisation | Handling waste outside the authorisation is a separate contravention | Amend the authorisation and align the Form 4 return |
| Disposal through an unauthorised handler | Liability for the waste does not transfer to an unauthorised party | Move to an authorised handler and document the change |
| Stack height or control equipment differs from the consent | The consent approved a specific configuration | Amend the consent or restore the approved configuration |
| Product added that the consent does not list | A new product changes the pollution profile the board assessed | Consent amendment before continuing the product |
| Investment figure not supported by the accounts | The declared figure should be traceable if it is questioned | Tie the schedule to the asset register and ledger |
| Previous statement never filed | The gap stays visible in the board file and surfaces at renewal | File the outstanding statement with an explanation |
The first row is the one that costs real money. A unit in Khammam that has grown output past the figure in its consent is, in the Telangana board's reading, operating without consent for the excess, and it usually discovers this at a renewal or an inspection rather than in a statement it prepared itself. The remedy is a consent amendment, and the cost of taking it voluntarily is a fraction of the cost of having it found. Read on Consent to Establish and Consent to Operate.
What non-compliance now costs
The enforcement regime changed in 2023 and the procedure was written in 2024, and it applies in Telangana as everywhere else. Imprisonment is out for most defaults; adjudicated money penalties are in.
| Provision | What it does | Effect on a defaulting unit |
|---|---|---|
| Section 15(1), EP Act, 1986 | Penalty for contravention where no other penalty is provided | Not less than ₹10,000, up to ₹15 lakh |
| Section 15, continuing contravention | Additional penalty for each day the default continues | ₹10,000 per day |
| Section 15C | Appointment of an adjudicating officer to hold the inquiry | Officer not below Joint Secretary to GoI or Secretary to a State Government |
| EP (Manner of Holding Inquiry and Imposition of Penalty) Rules, 2024 | Procedure for complaints and inquiry, notified 4 November 2024 | Complaint filed in Form I to the adjudicating officer |
| Section 15D | Appeal against the adjudicating officer order | To the National Green Tribunal within 60 days, on a 10 percent pre-deposit |
| Section 15E | Destination of the penalty recovered | Credited to the Environment Protection Fund under Section 16 |
| Section 33A Water Act, Section 31A Air Act | Directions available to the board independently of penalty | Closure, and disconnection of electricity and water |
| Consent renewal | Telangana board discretion at the point of renewal | Renewal held until outstanding statements and defaults are closed |
The Jan Vishwas (Amendment of Provisions) Act, 2023 removed imprisonment from Section 15 of the Environment (Protection) Act, 1986 and replaced it with a monetary penalty of not less than ₹10,000 and up to ₹15 lakh, with a further ₹10,000 for every day a contravention continues. The Environment Protection (Manner of Holding Inquiry and Imposition of Penalty) Rules, 2024, notified on 4 November 2024, set out how a complaint reaches an adjudicating officer and how the inquiry runs.
For a business, the money is rarely the binding constraint. The closure and disconnection powers under Section 33A of the Water Act and Section 31A of the Air Act survive the amendment entirely, and they are what actually stops production. So does Telangana board discretion at renewal, which is exercised against the filing history. A unit in Khammam with an unbroken record of statements filed on time is in a different position from one with a two-year gap, whatever the size of any penalty in between.
Diligence point for buyers and lenders
Ask for the last three Form V statements with acknowledgements, the current consents with their validity dates, the consented capacity against actual production, the hazardous waste authorisation against the waste streams actually generated, and the Form 4 returns. Consents attach to a named occupier at a specific premises in Khammam, so an inherited gap becomes the buyer's exposure from completion.
Environmental audit vs EIA vs ISO 14001
Three exercises that get bundled under the word audit, doing three different jobs at three different points in a project life.
| Parameter | Environmental audit (Form V) | Environmental Impact Assessment | ISO 14001 audit |
|---|---|---|---|
| Nature | Statutory annual reporting | Statutory pre-approval study | Voluntary certification |
| Direction | Backward, on the year that ended | Forward, on a project not yet built | Present, on the management system |
| Basis | Rule 14, EP Rules, 1986 | EIA Notification, 2006 under the EP Act, 1986 | ISO 14001:2015, clauses 9.2 and 9.3 |
| Who requires it | Every unit holding a consent or authorisation | Only projects listed in the EIA schedule | The organisation itself, and its customers |
| Reported to | Telangana Pollution Control Board | MoEFCC or the Telangana SEIAA | Management review and certification body |
| Frequency | Annual, by 30 September | Once per project, before clearance | At planned intervals, typically annual |
| Public consultation | No | Yes for Category A and B1 | No |
| Consequence of skipping | Penalty and renewal held up | Clearance refused; project cannot proceed | Certificate suspended or withdrawn |
Frequently asked questions about environmental audit in Khammam
38 questions sourced from real search queries, Rule 14 of the Environment (Protection) Rules, 1986, the amended enforcement provisions and our experience assisting 900+ environmental filings, including for units in Khammam.
Book your environmental audit in Khammam before September
Talk to an IncorpX environmental compliance expert for a free consultation on scope, records and the Form V position with the Telangana board. Professional fee from ₹12,999 per location, laboratory charges at actuals.
Nebin Binoy 
