Section 20A(7) in The Sugar Development Fund Rules, 1983
(7)The sugar factory shall submit a utilisation certificate in the specified proforma Annexure - 3) to the Department of Food and Public Distribution, New Delhi, to this effect within a period of three months from the date of cheque or demand draft or electronic payment of the payment referred to in sub-rule (2).Provided that the Central Government may extend the period of submission of the utilisation certificate by a maximum period of another three months if it is satisfied, that there is a sufficient cause for the delay in submission of the utilisation certificate.