TaxTMI 
TaxTMI 
TaxTMI 
✅ COMPLIANCE CHECKLIST: Storage of Chemicals in Warehouses / Godowns (India).
📘 I. Central Government Approvals
Sl. No. | Compliance | Authority | Applicable Law | Status |
|---|---|---|---|---|
1 | PESO License (if storing flammable/explosive chemicals) | PESO | Petroleum Act, Explosives Act | ☐ |
2 | Hazardous Chemical Registration | MoEFCC / SPCB | MSIHC Rules, 1989 | ☐ |
3 | On-site Emergency Plan | SPCB | Chemical Accidents Rules, 1996 | ☐ |
4 | Environmental Clearance (if applicable) | MoEFCC | EPA, 1986 | ☐ |
5 | Factory License (if process qualifies as 'factory') | DISH / Labour Dept. | Factories Act, 1948 | ☐ |
📗 II. State Pollution Control Requirements
Sl. No. | Compliance | Authority | Applicable Law | Status |
|---|---|---|---|---|
6 | Consent to Establish (CTE) | SPCB | Water & Air Acts | ☐ |
7 | Consent to Operate (CTO) | SPCB | Water & Air Acts | ☐ |
8 | Hazardous Waste Authorization (if applicable) | SPCB | HWM Rules, 2016 | ☐ |
📙 III. Fire and Safety Approvals
Sl. No. | Compliance | Authority | Applicable Law | Status |
|---|---|---|---|---|
9 | Fire Safety NOC | State Fire Dept. | Local Fire Safety Rules | ☐ |
10 | Installation of Fire-Fighting Equipment | Internal / Consultant | National Building Code | ☐ |
📒 IV. Municipal and Local Approvals
Sl. No. | Compliance | Authority | Applicable Law | Status |
|---|---|---|---|---|
11 | Trade License / Godown Registration | Local Municipal Body | Shops & Establishments Act | ☐ |
12 | Building Plan Approval | Local Town Planning Authority | Municipal Bylaws | ☐ |
13 | Occupancy Certificate | Local Body | Municipal Laws | ☐ |
14 | Property Tax Registration | Local Body | Municipal Finance Rules | ☐ |
📕 V. GST and Taxation Requirements
Sl. No. | Compliance | Authority | Applicable Law | Status |
|---|---|---|---|---|
15 | GST Registration | CBIC / GST Dept. | CGST/SGST Act | ☐ |
16 | Use of correct SAC/HSN Code (e.g., SAC 9985) | GST Portal | GST Act | ☐ |
17 | Proper GST Invoicing & E-Way Bill Generation | Internal / CA | GST Rules | ☐ |
18 | Input Tax Credit (ITC) Documentation | Internal / Auditor | GST Act | ☐ |
📓 VI. Safety and Operational Requirements
Sl. No. | Compliance | Responsibility | Notes | Status |
|---|---|---|---|---|
19 | Material Safety Data Sheets (MSDS) | Safety Officer | For all stored chemicals | ☐ |
20 | Staff Training & PPE Usage | HR / Safety | First-aid, evacuation | ☐ |
21 | Mock Drills and Emergency Response Plan | Safety Officer | Periodic drills mandatory | ☐ |
22 | Segregation and Labelling of Chemicals | Operations | As per hazard class | ☐ |
23 | Spill Control and Waste Disposal SOP | Environment / Safety | As per SPCB norms | ☐ |
📝 STANDARD OPERATING PROCEDURE (SOP)
Title: Storage and Handling of Chemicals in Warehouse / Godown
1. Objective:
To define the standard procedure for the safe and compliant storage of chemicals in warehouse premises in accordance with statutory and environmental regulations.
2. Scope:
Applies to all warehouses or godowns operated by the company where chemicals are stored—hazardous or non-hazardous.
3. Responsibilities:
Role | Responsibility |
|---|---|
Warehouse Manager | Ensure day-to-day compliance and safety |
Safety Officer | Oversee emergency protocols, PPE usage, MSDS |
Legal/Compliance Team | Obtain and renew regulatory permissions |
Accounts/Tax Team | Ensure GST compliance |
HR/Training Coordinator | Conduct safety drills and training |
4. Procedure:
4.1 Regulatory Permissions
- Obtain PESO, Fire, SPCB, and municipal approvals before operations.
- Maintain a compliance register with all NOCs and license renewal dates.
4.2 Chemical Storage Protocol
- Store chemicals in designated, labelled areas as per hazard classification.
- Follow segregation rules—flammables, corrosives, oxidizers, etc., must be stored separately.
- Use proper secondary containment (drip trays, bunds).
4.3 Safety Measures
- Equip site with fire extinguishers, sprinklers, and smoke detectors.
- Conduct quarterly mock drills and annual safety audits.
- Maintain first-aid kits, PPE stock, and emergency contact lists.
4.4 Documentation
- Maintain updated Material Safety Data Sheets (MSDS) for all products.
- Keep logbooks for incoming/outgoing chemical stock.
4.5 GST Compliance
- Charge and remit GST on warehousing services (SAC 9985), if applicable.
- Generate e-way bills for inter/intra-state movement of goods.
- Maintain all input tax invoices and ensure timely filing of GST returns.
5. Records to Maintain:
- Approvals & NOCs (Fire, Pollution, PESO)
- Chemical Inventory Register
- MSDS Files
- Emergency Drill Reports
- Staff Training Logs
- GST invoices & filings
6. Review & Audit:
- Internal audits must be conducted bi-annually.
- Regulatory compliance audit to be done annually by a qualified consultant.
7. Revision History:
Version | Date | Description | Approved By |
|---|---|---|---|
1.0 | [Insert Date] | Initial SOP Release | Safety Head |
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Disclaimer - Not an Legal Opinion. Just for knowledge Enrichment.
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