Annual performance report by E O U, Customs - Exim - SEZ

[Amresh kumar]

Sir/ madam,

In the Pre GST era an E O U had to file quarterly and yearly performance report with Excise division and SEEPZ. Since there was a concessional rate of duty and 50% of sale restrictions were there in DTA.

Now in GST regime there is neither concessional rate nor restrictions of 50% sale in DTA.

My view is then there is no need to file quarterly or annual performance report.

Your advice and consequences of not filling it.

Thanks & regards

Amresh Kumar

Posts / Replies

[YAGAY andSUN]

In our view you need to still submit these statutory returns. However, please seek clarification from your Jurisdictional Development Commissioner.