Quick Summary
The Ministry of Commerce and Industry has announced an extension of the due date for filing the Annual Performance Report (APR) for Special Economic Zone (SEZ) units for the financial year 2024-25. According to a notification (No. K-43022/831/2025-SEZ) issued on September 29, 2025, the deadline has
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FAQ :
The new deadline for filing the Annual Performance Report (APR) for the financial year 2024-25 has been extended to December 31, 2025.
The extension was announced by the Ministry of Commerce and Industry.
The deadline was extended to align with the due dates for GST audit returns and to promote ease of doing business, allowing units to file based on finalised figures.
The APR functions primarily as a monitoring mechanism for SEZ units and is submitted to the Development Commissioner of SEZs. It does not carry direct customs-related implications.
SEZ units now have more time to finalise their audited returns under Income Tax and GST laws before submitting their APRs, which is expected to reduce compliance burden.
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