As you are aware that the CST reimbursement claim for a particular quarter should be submitted within six months from the close of that quarter. CST claims submitted after the prescribed time limit but within 6 months from the last date will be considered on 10% late cut subject to condonation of delay by the competent authority on genuine grounds. CSEZ has been considering the date of receipt of the claim (irrespective of its completeness/accuracy) in this office as the determining factor for the time limit. 

However, it has been noted that in several cases units submit incomplete CST claims within the prescribed time limit and take their own time to cure the deficiencies and in some cases requests for additional time to cure the deficiencies are also being sought. In view of the above circumstances, it has been decided that with effect from the quarter 1.4.2006 to 30.6.2006, the date of receipt of the claim would be the date on which the claims complete in all aspects with supporting documents are received.