Guides · 1 Nov 2026

P-II filing explained for sugar mills

P-II is the monthly return a sugar mill files with the Centre through the NSWS portal, by API, covering its sugar position against its release quota. The usual date has been the 10th of the next month, but each government notice can set another date, as with 7 October 2026 for the September 2026 return.

What P-II is and where it comes from

The Sugar (Control) Order, 2025 was issued on 1 May 2025 by G.S.R. 280(E) and took effect on publication. It superseded the Sugar (Control) Order, 1966 and the Sugar Price (Control) Order, 2018. Older circulars that cite the 1966 order need reading with this in mind.

The order does not name P-II. The power sits in clause 12, which lets the Centre require information, returns or reports from any producer or dealer. It expressly allows digital forms through an Application Programming Interface, and allows sharing with other government bodies to check data.

Three other clauses matter. Clause 6 lets the Centre control sale and removal of sugar from the mill. Clause 7 covers directions on stocks, sale and packing. Clause 13 lets authorised officers direct records, inspect books and stocks, and seize sugar.

The P-II is filed under directions from the Directorate of Sugar and Vegetable Oils in the Department of Food and Public Distribution.

How it is filed

Filing runs through the National Single Window System. A government directive of October 2024 required mills to file through API only. Mills with ERP or SAP were to integrate by 20 November 2024. Mills using Tally, Excel or no software were told to buy suitable software and integrate by 31 December 2024.

Notices through 2026 still warned remaining mills to complete integration, and tied failure to the loss of release quota. A mill that keeps its books in spreadsheets should treat this as a live risk.

Due dates

Take the date from the current notice. Do not rely on a fixed day.

Return month	Due date	Source
April 2023	10 May 2023	Directorate letter of 8 May 2023, setting the 10th as the monthly date
March 2026	10 April 2026	Press report of the April 2026 quota order
June 2026	10 July 2026	Notice of 30 June 2026
September 2026	7 October 2026	Notice of 1 October 2026

What to report

We could not access the current field list, so use your portal and API specification as the reference. Published notices show the return is used for these points:

Stock position, with the June 2026 return used as base stock in the August verification.
Sales and dispatch against the mill's quota.
Jute compliance. Notices say at least 20% of sugar must go in jute bags under the Jute Packaging Materials Act, 1987, and that mills report this on the portal.

Quota links

Reports say the Centre moved from monthly to fortnightly release quotas from September 2026. They also say mills must sell at least 40% of a fortnight's allocation in the first week, and dispatch within seven days of sale.

The P-II stayed monthly in that change. The notice of 1 October 2026 combined both September fortnights into one monthly figure, solely so mills could file the form. Read each order for its own period, because mid-month orders also occurred in October 2026.

The main risk is commercial. Past letters and notices say a mill that misses the return may get no quota for a later period. Violations can also attract the Essential Commodities Act, 1955.

Why the closing stock gets tested

A notice of 24 July 2026 ordered joint Central and State verification of mill stocks from 1 to 14 August. The June return was the base, July sales were added, and sales were checked against GST records. Any mismatch was to be treated as a violation, and GST inconsistencies could cost the mill its October quota.

Reports say the check found some mills holding more sugar than declared. In October 2026 the department began a wider drive after finding gaps between sales records and GST data at some mills.

P-II figure	Agree it with	Possible cause of a gap
Production	Bagging records and Daily Manufacturing Report	Bags entered late across month end
Sales	Invoices and GSTR-1	Invoice dated before the truck left
Dispatch	Gate passes and e-way bills	Loaded trucks still at the gate
Closing stock	Godown register and physical count	Unposted adjustments
Jute share	Bagging records by packing type	Packing type not recorded

Before you file

Close the month's gate, invoice and bagging entries.
Count stacks before fixing the closing figure.
Agree opening stock with last month's filed closing stock.
Tie sales to GST data, line by line.
Check dispatch against each quota period.
Have the chief accountant sign an internal copy.
Save the API response as proof of filing.
Note any revision and the reason.

Getting clean source data

SugarOS, a sugar mill ERP, holds godown stock by grade and lot, release quotas, dispatch and GST registers in one system. These are the records a P-II figure should trace back to. Ask any vendor to show its own P-II route on your portal.

This is general information. Confirm dates, fields and legal positions with the Directorate, your accountant or your legal adviser.

Frequently asked questions

What is the due date for P-II?

The long-standing date is the 10th of the following month, but notices can differ. The September 2026 return was due by 7 October 2026, so always read the current notice.

Does the Sugar (Control) Order, 2025 mention P-II?

No. Clause 12 gives the general power to call for returns, including by API. The P-II itself runs under directions issued by the Directorate.

Can a mill still file P-II by hand on the portal?

The October 2024 directive required API filing. Check your Directorate instructions if your mill has an integration problem, and raise it before the due date.

What happens if P-II is late?

Notices warn that the mill may lose release quota for a later period. Other action under the Essential Commodities Act, 1955 is also possible.

Did fortnightly quotas make P-II fortnightly?

Reports and the 1 October 2026 notice still show a monthly P-II. Check the latest order, because this area changed often during 2026.

Sources

Talk to SugarOS