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 been extended from September 30, 2025, to December 31, 2025.
The decision was taken after receiving multiple representations from SEZ units and stakeholders seeking alignment of APR filing deadlines with the due dates for GST audit returns, which also fall on December 31.
As per Rule 54 of the SEZ Rules, 2006, the APR is submitted to the Development Commissioner of SEZs. While the report functions primarily as a monitoring mechanism, it does not carry direct customs-related implications. The ministry highlighted that the extension is aimed at promoting ease of doing business, ensuring regulatory compliance, and allowing units to file APRs based on finalized figures rather than provisional ones.
With this change, SEZ units now have additional time to finalize their audited returns under both Income Tax and GST laws before completing their APR submissions.
This move is expected to significantly reduce compliance burden and provide much-needed relief to SEZ stakeholders.
Official copy of the notification has been attached
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