Notification / Circular No.: Public Notice No. 46 /2025-2026 dated February 05, 2026
Applicable Act / Rule: Foreign Trade Policy, 2023
Applicable Section / Rule: Paragraph 1.03 and 2.04 of the Foreign Trade Policy, 2023; Paragraph 4.94 of Handbook of Procedures, 2023
Effective Date: February 05, 2026
The requirement to file Annual RoDTEP Return (ARR) applies to exporters availing benefits under the RoDTEP Scheme. For FY 2023-24, the original due date for filing ARR was March 31, 2025, which was first extended to June 30, 2025, then to September 30, 2025, and further to November 30, 2025.
Further, the period for filing Annual RoDTEP Return (ARR) for FY 2023-24 has been extended from November 30,2025 to March 31,2026 with payment of a composition fee of Rs. 15,000/-, effective from the date of publication of this Public Notice.
In case of non-filing of ARR by the extended date, measures shall be taken in accordance with paragraph 4.94 of the Handbook of Procedures, 2023, including denial of RoDTEP benefits and scroll-out of scrips.
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