**Executive Summary**
The Ministry of Commerce and Industry issued the Special Economic Zones (Second Amendment) Rules, 2026, on July 9, 2026, to amend the principal SEZ Rules of 2006. These amendments extend specific compliance timelines in Form H and modify reporting periods mentioned in Annexure-I. The rules come into force immediately upon their publication in the Official Gazette.
**Key Points / Main Content**
**Regulatory Framework and Commencement**
* **Authority:** The rules are made in exercise of powers conferred by section 55 of the Special Economic Zones Act, 2005.
* **Title:** The notification is officially titled the Special Economic Zones (Second Amendment) Rules, 2026.
* **Effective Date:** The amendments are effective as of July 9, 2026, the date of their publication in the Official Gazette.
**Specific Amendments to SEZ Rules**
* **Timeline Extension in Form H:** In Condition 7 of Form H, the prescribed period of "one hundred eighty days" is replaced with "nine months."
* **Annexure-I Reporting Period:** In item (1) of Annexure-I, the reference to "second quarter" is substituted with "third quarter."
**Impact Analysis**
**Special Economic Zone (SEZ) Entities**
**Impact**
Entities operating within SEZs are affected by an extension of the timeframe related to Form H conditions and a shift in the designated reporting period in Annexure-I.
**Action Required**
Entities must update their compliance schedules to reflect the extension from 180 days to nine months for Form H requirements and adjust reporting documentation to align with the "third quarter" designation instead of the "second quarter."
**Regulatory and Administrative Authorities**
**Impact**
Government departments overseeing SEZs must adjust their monitoring and enforcement frameworks to align with the new statutory timelines and reporting periods.
**Action Required**
Administrative bodies must update official records, digital filing systems, and oversight procedures to ensure compliance evaluations are based on the revised nine-month and third-quarter parameters.
Key Entities Referenced
Special Economic Zones (Second Amendment) Rules, 2026: The specific policy document being issued to amend the regulatory timelines for SEZ-related submissions.
Special Economic Zones Act, 2005: The parent legislation that grants the Central Government the power to frame and amend rules for Special Economic Zones.
Special Economic Zones Rules, 2006: The principal rules being modified, specifically regarding reporting conditions in Form H and Annexure-I.
Ministry of Commerce and Industry: The primary government regulator responsible for overseeing the administration and policy framework of Special Economic Zones.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-10072026-274331
CG-DxLx-xEG-I1D0H0x7x2x0 26-274331
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 551] नई दिल्ली, बृहस्ट्प जतवार, िुलाई 9, 2026/आषाढ 18, 1948 26/पौष 17, 1947
No. 551] NEW DELHI, THURSDAY, JULY 9, 2026/ASHADHA 18, 1948 /PAUSHA 17, 1947
वाजणज्य और उद्योग मत्रं ालय
(वाजणज्य जवभाग)
अजधसचू ना
नई दिल्ली, 9 िलु ाई, 2026
सा.का.जन. 609(अ).— – केन्द्रीय सरकार, जविेष आर्थिक िोन अजधजनयम, 2005 (2005 का 28) की धारा 55
द्वारा प्रित्त िजियों का प्रयोग करत े हुए, जविेष आर्थिक िोन जनयम, 2006 म ें और संिोधन करन े के जलए, जनम्नजलजखत
जनयम बनाती ह,ै अथाित:् -
1. संजिप्त नाम और प्रारंभ।
(1) इन जनयमों को जविेष आर्थिक िोन (संिोधन) जनयम, 2026 कहा िाएगा ।
(2) य ेरािपत्र म ेंउनके प्रकािन की तारीख को प्रवृत्त होंगे।
2. जविेष आर्थिक िोन जनयम, 2006 में (जिसे इसमें इसके पश्चात मूल जनयम कहा गया है), प्ररूप ि म,ें िति 7 म ें
िब्ि “180 दिनों” को िब्ि "नौ महीने” से प्रजतस्ट्थाजपत दकया िाएगा।
3. मूल जनयम म,ें उपाबंध-I म,ें पि (1) म ें िब्ि “िसू री जतमाही" को िब्ि “तीसरा जतमाही” से प्रजतस्ट्थाजपत दकया
िाएगा।
[फा. स.ं के-43022/83/2025-एसईिेड]
जवमल आनंि, संयुि सजचव
5188 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
टिप्पण:- मलू जनयम भारत के रािपत्र, असाधारण, भाग-II, खडं 3, उप-खडं (i) म ेंअजधसूचना संख्या के सा.का.जन. 54 (अ),
तारीख 10 फरवरी, 2006 द्वारा प्रकाजित दकए गए थे और अजधसूचना संख्या के सा.का.जन. 114 (अ), तारीख 03 फरवरी,
2026 द्वारा अंजतम बार संिोजधत दकए गए थे।
MINISTRY OF COMMERCE AND INDUSTRY
(DEPARTMENT OF COMMERCE)
NOTIFICATION
New Delhi, the 9th July, 2026
G.S.R. 609(E).— In exercise of the powers conferred by section 55 of the Special Economic Zones
Act, 2005 (28 of 2005), the Central Government hereby makes the following rules further to amend the
Special Economic Zones Rules, 2006, namely: -
1. Short title and commencement. - (1) These rules may be called the Special Economic Zones (Second
Amendment) Rules, 2026.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Special Economic Zones Rules, 2006 (hereinafter referred to as the principal rules), in Form H, in
Condition 7, for the words “one hundred eighty days”, the words “nine months” shall be substituted.
3. In the principal rules, in Annexure-I, in item (1), for the words “second quarter”, the words “third quarter”
shall be substituted.
[F. No. K-43022/83/2025-SEZ]
VIMAL ANAND Jt. Secy.
Note: - The principal rules were published in the Gazette of India, Extraordinary vide notification number
G.S.R 54(E), dated the 10th February, 2006 and was lastly amended vide notification G.S.R. 114(E), dated
the 3rd February, 2026.
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