
Loading...
Law Update
Quick note
Below is the official summary and the reference document preview. Use “Open PDF” for full screen view.
For a company working in the petroleum or natural gas sector, regulatory reporting can involve several teams at the same time. Pipeline data may come from operations, finance may handle cost and revenue figures, safety teams may keep incident records and consumer complaints may be maintained by another department.
The Petroleum and Natural Gas Regulatory Board (PNGRB) has now brought a large part of this information into one formal reporting framework through the Petroleum and Natural Gas Regulatory Board (Databank and Information System) Regulations, 2026.
The notification is dated 2 September 2026. The Regulations state that they come into force from the date of their publication in the Official Gazette.
The real work for businesses lies in Schedules A to H. These schedules deal separately with City Gas Distribution (CGD), natural gas pipelines, petroleum product pipelines, safety information, LNG terminals, other charges, POL-related infrastructure and NHIMS-based data.
The 2026 Regulations set out how information relating to the petroleum and natural gas sector is to be collected, reported, checked and maintained. The table below covers the main details businesses should know, including the reporting framework, covered sectors, timelines and key compliance points.
| Particular | Details |
| Regulator | Petroleum and Natural Gas Regulatory Board |
| Regulation | PNGRB (Databank and Information System) Regulations, 2026 |
| Notification date | 2 September 2026 |
| File number | PNGRB/Statistics/Regulation(DB&IS)/23/2025-(e-6331) |
| Governing law | PNGRB Act, 2006 |
| Effective date | Date of publication in the Official Gazette |
| Main purpose | Collection, processing, verification and publication of regulatory data |
| Main reporting structure | Schedules A to H |
| Key sectors | CGD, NGPL, PPPL, LNG, POL, technical and safety operations |
| Reporting periods | Monthly, quarterly, annual, biannual, periodic, D+1 and event-based, depending on the format |
| Compliance risk | Late, incomplete, false, fabricated or tampered information can invite regulatory action |
The Regulations have been issued under powers drawn from Section 61(2)(x), read with Section 11(h) and Section 51 of the PNGRB Act, 2006.
In simple terms, the Regulations set out how PNGRB will collect, organise, review and maintain regulatory information from entities covered by the framework. They also explain how the Board may deal with information that needs to be verified, corrected or updated.
The term “data” has been defined broadly. It covers both structured and unstructured information, whether submitted electronically or in physical form. PNGRB can use this information for processing, analysis, verification, storage and other regulatory purposes allowed under the applicable law.
This is why businesses should look at the Regulations as more than just another reporting requirement. The information submitted may also form part of PNGRB’s wider regulatory and monitoring process.
It also creates a base for:
PNGRB can also prepare statistical reports from the information furnished by entities and host those reports on its website.
PNGRB has itself listed the reasons for collecting this information.
The Regulations refer to consumer awareness and protection, fair trade, competition, open access, transportation tariffs, technical and safety standards, adequate supply and uninterrupted availability of petroleum, petroleum products and natural gas.
What does this mean in practical terms?
More consistent information can help the regulator see what is actually happening on the ground.
For example, PNGRB can look at:
For the business, however, this also means that a regulatory return may depend on information sitting with several different teams.
Regulation 3 uses wide language. It applies to entities engaged or intending to be engaged in activities connected with:
That does not mean every covered entity must fill every form. The relevant reporting requirement depends on the business activity.
Applicability of Schedules A to H
| Business Activity | Main Schedule | Broad Data Covered |
| City Gas Distribution | Schedule A | PNG, CNG, CGD infrastructure, prices, consumers, finance |
| Natural Gas Pipelines | Schedule B | Pipeline development, supply, capacity, finance |
| Petroleum Product Pipelines | Schedule C | Pipeline progress, throughput, finance, capacity |
| Technical and Safety | Schedule D | Incidents, losses, gas monitoring, safety |
| LNG Terminals | Schedule E | Capacity, cargo, utilisation, charges |
| Fee and Other Charges | Schedule F | Other charges payable/paid |
| Refining, Transport and Storage of POL | Schedule G | Refineries, depots, LPG, transport infrastructure |
| NHIMS | Schedule H | Pipeline, source, client and transactional digital data |
The Schedule mapping comes directly from Regulation 5.
The Regulations contain a number of definitions, but a few are especially useful from a compliance point of view.
| Term | Simple Meaning | Why It Matters |
| Data | Information submitted or reported to PNGRB | Covers much more than a traditional return |
| Structured Data | Information organised into defined fields, rows, columns or schemas | Relevant to prescribed forms and digital reporting |
| Unstructured Data | Documents, text, images or other non-tabular material | PNGRB information requests are not limited to spreadsheets |
| Specified Time | Deadline mentioned in the relevant Schedule | There is no single filing date for every PNGRB report |
| Data Anonymisation | Removing/encrypting identifying information | Relevant where confidentiality is involved |
| Data Publication | Information processed for public/statistical dissemination | Some regulatory information may feed public reports |
| Statistical Report | Analysed data presented through reports, charts, tables or summaries | Allows PNGRB to publish sector-level information |
These definitions are set out in Regulation 2.
This is where the notification becomes more operational. The eight schedules do not ask for the same data, and they do not follow the same filing cycle.
Schedule A is particularly detailed because a CGD business touches consumers, pipelines, CNG stations, gas procurement, pricing and infrastructure at the same time.
CGD-1: PNG Connections and Sales: The monthly CGD-1 report captures district-wise information relating to:
The pending connection data is also divided into ageing buckets such as 0-30 days, 31-60 days, 61-90 days and more than 90 days.
For specified non-quarter-end months, the report is to be submitted within 20 days of the following month. For March, June, September and December, the period is 30 days from the following month. The nominated nodal officer is made responsible for correct and timely submission.
CGD-2: CNG Stations and Sales: CGD-2 goes deeper into the CNG network. It captures information such as:
It follows the same 20-day/30-day monthly structure described in the format.
CGD-3: Pipeline Infrastructure and City Gate Stations: This report tracks physical network development. Entities have to report information on:
The format specifically indicates that both steel and MDPE pipeline information should be collected.
CGD-4: Segment-Wise Cost Sheet: This is one of the more demanding Schedule A returns because it pulls information from finance as well as operations. It asks for segment-wise financial information for areas such as DPNG, CNG, commercial and industrial PNG, LNG and other business segments.
The cost sheet contains information on:
Entities operating several GAs are also asked to provide GA-wise cost sheets and reconcile the figures with entity-level profit and loss accounts.
The quarterly submission is to be signed by key managerial personnel such as the CFO, CS or CEO. PNGRB may seek CA/CMA certification where required, while annual submissions are to be certified by the statutory auditor or practising CA/CMA.
CGD-5 and CGD-6: CGD-5 is a monthly report for APM allocation, RLNG, CBG and HPHT.
CGD-6 tracks GA-wise CAPEX and OPEX, including planned and incurred expenditure as well as cumulative expenditure.
CGD-7: Capacity Booking: CGD-7 deals with capacity available and booked within a city or local natural gas distribution network. The form asks for:
CGD-8: Consumer Complaints: CGD-8 moves away from infrastructure and focuses on consumers. It covers:
Quarterly data is to be submitted within 30 days after the quarter, and the format requires certification by the Principal Nodal Officer.
CGD-9: Annual Quality of Service: CGD-9 takes a wider annual view. It asks about:
The report is to be submitted by 30 April for the previous financial year.
CGD-10: DPNG and CNG Price Break-Up: This format makes monthly consumer-price reporting much more transparent. For DPNG, businesses report components such as:
For CNG, the breakup can include:
Special Point: CBG Data: The Gazette itself says that although CBG data formats have been included, bringing CBG under PNGRB regulation is subject to inclusion of CBG within PNGRB's statutory purview through a proposed amendment to the Act. Until that amendment, the document states that CBG data may be collected on a voluntary basis.
The published Schedule A nevertheless includes:
This distinction should not be missed when interpreting the notification.
Schedule B is aimed at natural gas pipelines and combines physical, operational, financial and capacity-related information.
The report is due within 30 days of the close of the quarter.
It is due within 60 days from the close of the quarter.
A scanned copy signed and stamped by a GM-level or higher authorised person is to be uploaded within 10 days after online submission. The fourth-quarter/year-end report is to be CA-certified.
The report must be submitted by the 20th of the following month.
NGPL-6, for example, asks for the software package and flow equation used for capacity determination, entry and exit details, gas composition and maximum achievable capacity. It is to be submitted by 30 April for the previous financial year.
One point deserves caution: parts of the Gazette around NGPL-4 use wording relating to quarterly information while also carrying an annual 30 April submission statement. Businesses should therefore rely on the exact applicable format and any PNGRB clarification rather than generalising the frequency from the heading alone.
Schedule C follows a similar approach for petroleum and petroleum-product pipelines.
The stated filing period is 30 days from the close of the quarter.
It is due within 60 days after the quarter. A signed and stamped copy is to be uploaded within 10 days after online submission, and the year-end filing requires CA certification.
The monthly filing must be completed by the 20th of the following month. A signed and stamped scanned copy is to be uploaded within seven days after online submission.
It is an annual submission due by 30 April for the previous financial year.
Schedule D deserves special attention because some deadlines run in hours, not days.
Major, Minor and Near-Miss Incidents: The Technical-1 incident format records:
For a major incident:
The form treats an incident as major where specified events occur, including explosion/blowout, fatality, fire lasting more than 15 minutes, loss above Rs 20 lakh, cumulative man-hours lost above 500 or plant shutdown/outage.
Gas Operations and Losses: Technical-2 looks at CGD gas operations. It records sources such as:
On the output side, it tracks CNG, PNG, internal consumption and stock transfers.
It then moves into operational losses such as:
Technical-3 performs a similar monitoring role for natural gas pipelines and captures receipts, deliveries, self-use gas, accounted gas, unaccounted gas and line pack.
Schedule E contains LNG-1 and cross-refers to the PNGRB LNG Terminal Registration Regulations, 2025.
LNG terminal operators need to report information such as:
The report is biannual, with information referenced to 1 April and 1 October.
Schedule F should not be read as if the 2026 Databank Regulations themselves have created a fresh fee.
The Schedule cross-refers to the PNGRB (Levy of Fee and Other Charges) Regulations, 2007 and asks entities to report charges payable and paid.
It covers information for:
CGD Networks
Pipelines
The return is due by 30 April for the previous financial year.
Schedule G deals with physical infrastructure and movement of petroleum products and LPG.
SP-1: Petroleum Products: SP-1 records:
Data may be submitted within 15 days after the completion of each quarter.
SP-2: LPG: SP-2 looks at LPG bottling plants, including:
This also carries a 15-day post-quarter reporting period.
SP-3 to SP-6: These forms cover subjects such as:
The relevant formats carry a 30 April annual deadline for the previous financial year.
Schedule H is quite different from a conventional quarterly compliance return.
It creates data schemas for the National Hydrocarbon Infrastructure Management System (NHIMS).
Master and Infrastructure Data: NHIMS-1 to NHIMS-6 include fields relating to:
Transactional API Data: NHIMS-7 is the transactional NGPL entry schema through API. It includes:
NHIMS-8 covers transactional NGPL exit information, including D+1 date, time, exit ID, client ID and volume out.
NHIMS-9 to NHIMS-11 cover PPPL movement through storage, entry and exit points. These are also API-oriented transactional datasets with D+1 fields.
The Gazette even gives an example under NHIMS-11 where data dated 15 August is submitted on 16 August at 06:00 hours.
For companies, that puts IT architecture and master-data quality directly into the compliance discussion.
One of the easiest mistakes is to assume that all PNGRB filings follow the same date. They do not.
| Report | Frequency | Deadline/Timing |
| CGD-1/2/3/5/6 and specified monthly progress formats | Monthly | 20 days after specified non-quarter-end months, 30 days after quarter-end months |
| CGD-4 | Quarterly | Within 30 days from applicable financial-result submission timeline |
| CGD-8 | Quarterly | Within 30 days after quarter |
| CGD-9 | Annual | By 30 April |
| CGD-10 | Monthly | 20th succeeding month, 30th for quarter month |
| CGD-14 | Monthly | Within 15 days after month |
| NGPL-1A | Quarterly | Within 30 days |
| NGPL-1B | Quarterly | Within 60 days |
| NGPL-2 | Monthly | By 20th of following month |
| PPPL Physical Progress | Quarterly | Within 30 days |
| PPPL Financial Report | Quarterly | Within 60 days |
| PPPL-2 | Monthly | By 20th of following month |
| LNG-1 | Biannual | Data as on 1 April and 1 October |
| Schedule F | Annual | By 30 April |
| Schedule G SP-1/SP-2 | Quarterly | Within 15 days |
| Major incident first intimation | Event-based | Immediate, maximum 4 hours |
| Major incident formal report | Event-based | Within 48 hours |
| NHIMS transactional data | Digital/D+1 | As prescribed by relevant schema |
This is why any business looking for PNGRB compliance services should start with a format-wise compliance calendar, not a generic monthly reminder.
Different formats place responsibility on different people.
| Requirement | Person/Role Mentioned |
| Several monthly CGD progress reports | Nodal officer appointed by entity |
| CGD consumer complaint report | Principal Nodal Officer |
| CGD quarterly cost sheet | CFO/CS/CEO or other KMP |
| Annual CGD financial submission | Statutory auditor/practising CA/CMA |
| NGPL financial submission | GM-level or above person authorised by Director |
| NGPL year-end report | Chartered Accountant |
| PPPL financial submission | GM-level or above authorised person |
| PPPL year-end report | Chartered Accountant |
| CNG/DPNG price report | Authorised signatory |
The Gazette therefore does not support a blanket statement that every return needs CA certification. Certification depends on the particular format.
Yes. Regulation 5 allows the Board to ask for information that is not covered in the schedules if it is needed to meet the objectives of the Regulations.
The public notice may specify:
For this reason, businesses should continue to monitor PNGRB public notices even after completing their Schedule A to H reporting matrix.
There may be some scope to avoid duplicate reporting, but this should not be assumed automatically.
If information submitted under the Databank Regulations is also required under another applicable PNGRB regulation, the Board may consider the earlier submission for that requirement where the subject matter is the same.
The use of “may” is important here.
A company should not stop making a separate filing simply because similar information has already been submitted under the Databank Regulations. The position should be clear before relying on an earlier submission.
An entity can identify information as confidential when submitting it.
PNGRB is required to maintain the confidentiality of such information, subject to the PNGRB Act, applicable regulations and other laws. However, confidentiality is not absolute.
There may be situations where disclosure is considered necessary in the public interest. The Regulations also provide for anonymisation and, where applicable, an opportunity for the entity to be heard before the Board takes a decision on the confidentiality request.
Information marked as confidential may still be disclosed where:
In short, marking information as “confidential” does not by itself mean that it can never be disclosed.
Regulation 7 gives PNGRB a clear verification power. If the Board wants to check the completeness, correctness or consistency of a filing, it can seek:
The entity will have to provide the material within the period specified in the notice. PNGRB may also authorise an officer or technically competent person or agency for verification.
Such a person must:
Regulation 8 makes one thing clear: filing something is not enough.
The information has to be complete, accurate and authentic, and entities are expected to exercise due diligence for timely compliance.
PNGRB can take action for:
For late filing and incomplete information, the Regulation provides a rectification route.
PNGRB can issue a notice and give the entity a period to correct the default. If the remedial action is taken to the Board's satisfaction within that period, the Regulation states that no punitive action will be taken for those specified defaults.
That protection should not be stretched to mean every violation automatically gets a cure period.
False, fabricated or tampered information is dealt with differently.
A maximum penalty should not be confused with an automatic fine. Where the conditions for civil penalty proceedings are met, PNGRB must issue notice and give the entity an opportunity to be heard.
After examining the default and the response, the Board may:
The Regulation states that the penalty shall not exceed Rs 1 crore for each contravention.
For a continuing failure, an additional penalty may extend to Rs 10 lakh for every day.
So it would be inaccurate to say that every late PNGRB filing automatically attracts Rs 1 crore.
Not every piece of information collected under this framework stays inside a PNGRB filing system.
The Board may require entities to display or publish specified data or extracts for consumer benefit and general awareness. The information may have to be made available:
The Regulation also states that such information is to be provided in English, Hindi and the vernacular language, at the entity's cost.
The Regulations affect more than the team responsible for filing. The information required by PNGRB can come from different functions across the business, so each team may have a role in preparing, checking or approving the data before it is submitted.
| Team | Likely Compliance Work |
| Legal/Compliance | Applicability, filing calendar, PNGRB notices, interpretations |
| Finance | CAPEX, OPEX, tariff, cost, revenue, loans, certified figures |
| Operations | Pipeline, station, throughput, capacity, infrastructure |
| HSE/Safety | Incidents, investigations, gas loss, near misses |
| Customer Service | Complaints, compensation, consumer statistics |
| IT/Data | NHIMS mapping, API reporting, master IDs, data validation |
| Senior Management | Review, certification and sign-off |
| Nodal Officer | Timely filing and coordination |
This is one reason oil and gas compliance services increasingly need both regulatory and operational understanding. The filing itself may sit with compliance, but the underlying numbers often come from five or six separate systems.
The following are good internal controls. They should not be confused with separate statutory obligations unless expressly required by a specific form.
Reporting Calendar: Maintain one master tracker containing:
Data Owner Matrix: Every important field should have an identified internal owner. For example:
Maker-Checker Review: Important returns should be checked by someone other than the person who prepared them.
Reconciliation: Financial and operational information appearing in several filings should be checked for consistency.
Submission Evidence: Retain:
Incident Escalation: A four-hour reporting window leaves little room for internal confusion. Major incidents should have a pre-defined escalation chain.
A simple checklist can help businesses track the key requirements under the Regulations and identify gaps before submitting information to PNGRB.
| Compliance Check | Status to Review |
| Have we identified every applicable Schedule? | Yes/No |
| Have we identified every applicable format? | Yes/No |
| Is each filing frequency recorded separately? | Yes/No |
| Is the nodal officer identified? | Yes/No |
| Is every data source mapped? | Yes/No |
| Are financial numbers reconciled? | Yes/No |
| Are signature/certification requirements mapped? | Yes/No |
| Is NHIMS/API applicability checked? | Yes/No |
| Is incident reporting escalation documented? | Yes/No |
| Are confidential-data decisions recorded? | Yes/No |
| Are submission acknowledgements preserved? | Yes/No |
| Is there a process for PNGRB notices and corrections? | Yes/No |
The Regulations do not create the same level of work for every entity. A smaller operation with one reporting stream may face a different burden from a large CGD or pipeline entity operating multiple assets.
The main practical challenges are likely to be:
Monthly, quarterly, annual, biannual, D+1 and event-based reporting can all sit in the same compliance environment.
The person filing the return may not own the underlying data.
Quarterly figures, annual figures and audited accounts may need to agree.
Schedule H can require much tighter coordination between regulatory teams and IT systems.
Some reports require senior-management or professional certification.
A four-hour first-information requirement means the internal process must work before an incident happens, not after.
There are two sides to it.
| Area | Possible Benefit | Possible Burden |
| Standardised data | Easier regulatory comparison | More structured internal reporting |
| Consumer information | Better service visibility | Additional customer-data reporting |
| Price breakup | Greater transparency | Detailed cost preparation |
| Safety reporting | Faster regulatory response | Tight incident deadlines |
| NHIMS/API | More timely sector data | IT integration work |
| Financial data | Better regulatory oversight | Reconciliation and certification |
| Schedule structure | Activity-specific reporting | Multiple forms and calendars |
| Verification | Better data reliability | More supporting-document readiness |
For businesses with clean systems and clearly assigned data ownership, much of this may be manageable.
For businesses relying on manual spreadsheets, scattered departmental records and last-minute filing, the initial adjustment may be considerably harder.
Some risks are easy to prevent once they are identified.
A 20-day CGD timeline cannot be applied to a 60-day financial return or a four-hour incident intimation.
Important requirements such as signed-copy uploads often appear in the notes rather than the main table.
Where the format requires CA, auditor, KMP or authorised-person certification, the supporting figures should be final before sign-off.
Regulation 6 contains exceptions.
PNGRB has an express power to verify completeness, correctness and consistency.
The technical feed is ultimately regulatory data. Compliance, operations and IT need to agree on what is being transmitted.
A business does not need to redesign its entire compliance system overnight. It does need to know where the gaps are.
Start with these steps:
A PNGRB compliance consultant can be particularly useful where an entity has several regulated activities and needs to translate multiple schedules into one workable internal calendar.
The real difficulty with the 2026 Regulations is not understanding that “data must be filed.” The difficult part is identifying which data, under which format, by which team, on what date and with whose certification.
Corpseed's PNGRB compliance services can support businesses in organising this process around their actual activities.
1. PNGRB Applicability Assessment: Corpseed can help review the entity's business activity and determine which parts of the reporting framework are relevant.
This can include:
2. Schedule A-H Compliance Mapping: Instead of treating the 131-page Gazette as one reporting requirement, Corpseed can prepare an activity-wise mapping covering:
This makes the regulatory requirement much easier to operate internally.
3. Compliance Gap Assessment: Through a compliance gap assessment, the present reporting system can be checked against the applicable PNGRB formats.
The review can help identify questions such as:
4. PNGRB Reporting Calendar: Corpseed can support the preparation of a format-wise reporting calendar covering monthly, quarterly, annual, biannual and event-based obligations.
A proper calendar is particularly useful because the Gazette contains multiple deadlines rather than one universal filing date.
5. Compliance Documentation Services: Corpseed's compliance documentation services can assist businesses in organising the records that support regulatory submissions.
This may include:
6. Data and Reporting Readiness: Where reporting involves several internal departments, Corpseed can help businesses prepare a clear data-responsibility matrix.
This can reduce last-minute chasing between compliance, finance, operations, HSE and IT teams.
7. PNGRB Verification and Notice Support: Where PNGRB asks for clarification, correction or additional supporting documents, organised records become especially important.
Corpseed can assist with:
8. Ongoing PNGRB Regulatory Compliance Support: Businesses with recurring reporting obligations may also require ongoing PNGRB compliance support rather than one-time assistance.
This can help with:
Businesses looking for PNGRB regulatory compliance services can work with Corpseed to map the applicable reporting requirements, identify documentation gaps and build a clearer internal compliance process.
The PNGRB Databank and Information System Regulations 2026 create a much more organised reporting framework for petroleum and natural gas businesses.
The main points to remember are:
Document Preview
Embedded reference document
Related
Explore more updates from the same department.