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Notice No.: 27 / 2024-25
Date: 23rd October 2024
Relevant Policy: Foreign Trade Policy, 2023
The notice specifies the annual RODTEP Return filing procedure.
Annual RODTEP Return (ARR): The exporters are required to file Annual RODTEP Return (ARR) in the format Appendix – 4RR to assess the nature of inputs used in export production and amount of actual taxes and duties incurred.
ARR is to be filed by 31st March of the next financial year on DGFT portal. Annual RODTEP Return is to be filed by exporters (IEC) whose total RODTEP claim exceeds Rs. 1 crore in a financial year across all 8 digit HS Codes.
Implications of non-filing of ARR: Non-filing of ARR will lead to denial of benefits under RODTEP scheme and no further scroll out of RODTEP claims for the SBs will be permitted at the customs port of export after the grace period of 3 months i.e. 30th June.
Composition Fees: A composition fee of Rs. 10,000 shall be required to be paid for ARR filed upto 30th June. Thereafter a composition fee of Rs. 20,000 will be required to be paid after 30th June. RODTEP scrolls shall be resumed within 45 days till an API based exchange is established between DGFT and customs.
Records Maintenance: Physical or digital records are required to be maintained for a period of 5 years.
Link to the Notification: PN 27
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