The Ministry of Commerce and Industry vide Letter No. K-43022/83/2025-SEZ dated September 29, 2025, has extended the due date for filing the Annual Performance Report (APR) for SEZ units for FY 2024–25. Initially due on September 30, 2025, the deadline is now aligned with GST audit returns and extended to December 31, 2025. The move, approved by the Competent Authority, follows representations from SEZ units seeking uniformity in compliance timelines. The APR, mandated under Rule 54 of the SEZ Rules, 2006, serves as a monitoring tool before Development Commissioners. The extension aims to ease business operations, ensure regulatory compliance, and facilitate submission of APRs based on finalised returns.
The undersigned is directed to refer to the representations received from SEZ Units and other stakeholders regarding the alignment of the due date for filing of the Annual Performance Report (APR), mandated under Rule 54 of the SEZ Rules, 2006, with the due date for filing of GST audit returns, which is presently 31st December.
In this regard, it is stated that the APR is submitted before the Development Commissioner, SEZs, and serves primarily as a monitoring mechanism without any customs-related implications. Accordingly, with a view to promote ease of doing business, facilitating regulatory compliance, and enabling submission of APRs based on finalised returns (as against provisional figures presently being submitted), the Competent Authority has approved the extension of the due date for filing of the APR for the Financial Year 2024–25 from 30th September, 2025 to 31st December, 2025, in alignment with the timelines prescribed for filing of other audited reports/returns under the Income Tax and GST laws.
This issues with the approval of competent authority.
The Letter can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/09/doc-letter-dt-29.09.2025.pdf
