The Ministry of Commerce & Industry has announced an extension for the filing deadline of the Annual Performance Report (APR) for Special Economic Zone (SEZ) Units for the financial year 2024-25. Originally due on September 30, 2025, the new deadline is now December 31, 2025. This adjustment was approved by the Competent Authority and is intended to synchronize the APR filing deadline with the due date for GST audit returns, which is also December 31.

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The decision to extend the deadline is part of an effort to enhance the ease of doing business by simplifying compliance requirements for SEZ Units. By aligning the APR filing date with the GST audit return deadline, businesses can now file their reports based on finalized returns, potentially reducing administrative burdens and improving accuracy in reporting.