In the past year, seven sets of rules have changed for companies in India. Six are Indian. The seventh, the EU's carbon border tax, reaches Indian exporters. The nearest big deadline is data protection, six months away.
Below: who each rule applies to, what is already in force, what is coming, and where to start. Each row links to a full guide.
Who each change applies to
| Change | Applies to | Date to note |
|---|---|---|
| Data protection (DPDP Act and Rules) | Any company that holds personal data, including employee records | Main duties from 13 May 2027 |
| Labour Codes | Every employer | In force since 21 November 2025 |
| Plastic packaging EPR | Producers, importers and brand owners that use plastic packaging | Higher targets for FY 2026-27 |
| Labels on packaged goods | Anyone who makes, imports or sells packaged goods, online or in stores | New penalties since 1 May 2026 |
| BRSR Core | The top 1,000 listed companies, and suppliers they ask for data | Assessment or assurance for FY 2026-27 |
| EU carbon border tax (CBAM) | Exporters of steel, aluminium, cement and fertiliser to the EU | First declaration due 30 September 2027 |
| IT Rules on AI-generated content | Platforms where users post content | In force since 20 February 2026 |
Already in force
- 13 Nov 2025DPDP Rules notifiedIn force
The three-stage timetable for India's data protection law begins.
- 21 Nov 2025Labour Codes in forceIn force
Four codes replace 29 central labour laws.
- 1 Jan 2026EU CBAM, definitive phaseIn force
EU importers of steel, aluminium, cement and fertiliser report the emissions in what they buy.
- 20 Feb 2026IT Rules on synthetic contentIn force
Platforms must label AI-generated audio, images and video that look real.
- 31 Mar 2026Plastic packaging amendmentIn force
Recycled-content rules for importers, a new reuse target and a standard for recycled packaging.
- 1 Apr 2026FY 2026-27 beginsIn force
BRSR Core checks reach the top 1,000 listed companies. Rigid plastic packaging must contain 40% recycled plastic.
- 1 May 2026New penalties for packaged goodsIn force
An improvement notice for a first offence, up to ₹5 lakh for a second, ₹25 to 50 lakh after that.
- May 2026Central rules under the Labour CodesIn force
For employers where the Centre is the appropriate government. Most states are still finalising theirs.
- 13 Nov 2026Consent Managers can registerIn force
The second DPDP stage. It affects few companies directly.
Coming in the next twelve months
- 1 Feb 2027CBAM certificates on saleComing
EU importers start buying certificates to cover their 2026 imports.
- 31 Mar 2027FY 2026-27 closesComing
BRSR Core figures and plastic packaging targets for the year are measured.
- 13 May 2027DPDP main duties beginComing
Notice, consent, security, breach reporting, erasure and people's rights over their data.
- 1 Jul 2027Country-of-origin filter onlineComing
E-commerce sites must let shoppers filter and sort imported products by country of origin.
- 30 Sep 2027First annual CBAM declarationComing
Covers goods imported into the EU during 2026.
Where to start
Few companies need to act on all of these at once. Three questions sort the list.
Do you employ people? Then the Labour Codes already apply. The new definition of wages raises gratuity and social security costs for most salary structures, and the cost can be worked out today without waiting for your state's rules.
Do you hold personal data? Almost every company does, if only in payroll and the CRM. Mapping that data takes longer than any other step, and the duties start on 13 May 2027.
Do you make, import or sell packaged goods? Check this year's recycled-content targets with your packaging suppliers, and check every label and online listing against the declarations the law requires. Penalties for a second offence now go up to ₹5 lakh.
Listed companies, and suppliers to the top 250, should add BRSR Core. Exporters of steel, aluminium, cement or fertiliser to Europe should agree with their EU buyers what emissions data they will need.
Sources
- Digital Personal Data Protection Rules, 2025 (G.S.R. 846(E), 13 November 2025), MeitY
- Ministry of Labour and Employment: implementation of the four Labour Codes, 21 November 2025
- Plastic Waste Management (Amendment) Rules, 2026 (G.S.R. 237(E), 31 March 2026)
- Jan Vishwas (Amendment of Provisions) Act, 2026, PRS India
- SEBI circular, 28 March 2025: assurance or assessment of BRSR Core and value-chain disclosures
- European Commission: Carbon Border Adjustment Mechanism
- IT (Intermediary Guidelines and Digital Media Ethics Code) Amendment Rules, 2026 (G.S.R. 120(E))



