Government extends due date for filing Annual Performance Report (APR) for FY 2024-25 by SEZ Units till 31st December 2025

The Ministry of Commerce and Industry, Department of Commerce (“Ministry”), has issued a circular extending the due date for submission of the Annual Performance Report (“APR”) for the Financial Year 2024-25 by Special Economic Zone (“SEZ”) Units till 31^st December 2025.

SEZ Units are required to file the APR to the Development Commissioner, SEZs. The extension aims to align the APR filing timeline with the due dates for GST audit returns and other audited reports under the Income Tax laws.

Key Highlights: 

1. The due date for filing the APR for FY 2024-25 has been extended from 30^th September 2025 to 31^st December 2025.
2. The APR serves as a monitoring mechanism for SEZ authorities and does not have any customs-related implications.
3. The decision was taken to promote ease of doing business, facilitate regulatory compliance and allow units to submit APRs based on finalized financial and tax audit data.

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Source: Ministry of Commerce and Industry