02 June 2021
APR need to file on basis of Financial year completed or on basis of completed year from date of commencement of SEZ unit .
Like One SEZ date of Commencement of operation is 14/12/2019 then it will file APR for the period 14-12-2019 to 13-12-2020,14-12-2020 to 13-12-2021 and like or on basis of FY like 2019-2020 , 2020-2021 and like wise
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