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Annual performance report by E O U, Customs - Import - Export - Customs - SEZ

Issue Id: - 116856
Dated: 19-11-2020
By:- Amresh kumar
Annual performance report by E O U

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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

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