Annual RoDTEP Return- ARR FAQs – Your Ultimate Guide

You forget to switch on the motor, until you find air gush through the water tap! But remember it takes time to fill the tank and get the water again.. how do you manage the interim cash flow?

RoDTEP is not just a scrip but a real profit element and important feed to cash flow for every exporter. Exporters have already faced a steep reduction in the rate of scrip benefits over these years; and now its time to secure at least what is left with!

It has been more than a month since the actual due date 30th June 2025 has crossed. Yet many exporters ask these questions:

What? Is there one such return to be filed?

> I just heard about it!

> We are keeping it pending not knowing how to go about..

> Busy with Financials & Audit closure

> Somebody said I can still file with nominal late fees

> Oh, but I keep getting RoDTEP scrips without any issues as of now

But remember all these are only until 30th September 2025 and then your scrip inflow stops there, if you haven’t filed ARR!

Imagine the amount of efforts your organisation takes to make export and gain that “1 Crore+ of RoDTEP scripts”. Now you can’t afford to lose that simply due to non filing of a return – ARR!

If you’re sending goods out of India, there’s this “not-so-talked-about filing” that needs your attention – the 𝗔𝗻𝗻𝘂𝗮𝗹 𝗥𝗼𝗗𝗧𝗘𝗣 𝗥𝗲𝘁𝘂𝗿𝗻 for FY 2023-24.

Due date extended to 30th June 2025 & Late fee window open till 30th September 2025

Miss this, and you might end up losing script credits you actually deserve!

And it’s not a straight forward one to file something on the last date….
This one pulls out real business costs – like diesel usage, logistics, electricity bills, factory overheads, and even those tiny embedded taxes most people forget to track.

Plus, it’s not just about filing and forgetting.

DGFT will review what you submit. So if numbers don’t match up or seem off, it could cause issues later.

So, to help you out, we’ve prepared one-stop-solution: “Annual RoDTEP Return – ARR FAQs – Your Ultimate Guide”

Annual RoDTEP Return

MADE FOR

EXPORTERS of GOODS

EXPORT Industry Associations Trade & Commerce Chambers Freight Forwarders & Logisticians Customs & FTP Professionals Tax & Finance Professionals Government & Policy Analysts

1. WHAT is RoDTEP

The Scheme provides a mechanism for re-imbursement of taxes/ duties/ levies, (eg. Electricity Duty/VAT or Excise Duty on fuel etc,.) which are currently not being refunded under any other mechanism, at the central, state and local level, but which are incurred in the process of manufacture and distribution of exported products, to the exporting industries in India.

Exporters of eligible items under the Scheme are being issued e-scrips. The e-scrips are transferable and are used for payment of basic customs duty.

2. WHAT is ARR

All the exporters claiming RoDTEP benefit shall file Annual RoDTEP Return (ARR), to assess the nature of inputs used in production for the export and the amount of actual taxes & duties incurred, as permissible under Para 4.54 of FTP (Operational framework of Remission of Duties and taxes on Exported products).

3. For WHOM ARR is applicable

If the total RoDTEP claim for a given IEC exceeds Rs. 1 crore in a financial year, filing the Annual RoDTEP Return (ARR) is mandatory

Separate return applications are required to be filed for DTA and for AA/EoU/SEZ Exports.

4. WHY RoDTEP return- What will the Government do with ARR

ARR filings undergo periodic assessment for due diligence and may be reviewed by the RoDTEP Committee for necessary rate revisions, including consideration of higher rates if justified.

Thus, ARR submitted by exporters in every industry becomes the basis for determining the rate of RoDTEP.

5. WHAT is the BENEFIT of filing this ARR for an EXPORTER

i. Promotes transparency by requiring detailed cost, duty, and tax data.

ii. Standardized filing process reduces errors and inconsistencies in claims.

iii.Enhance the exporter’s credibility by aligning with global trade documentation standards

iv. Dynamic scheme allows rate adjustments based on real data,ensuring fair export cost reflection.

v. Ensures only actual duties, taxes, and levies are claimed, preventing inflated claims.

6. WHEN – Is there any time limit to file

ARR for RoDTEP claims filed in a particular financial year shall be filed on DGFT portal by 31st March of the next financial year i.e. RoDTEP claims information for Financial Year 2023-24 shall be required to be filed by 31.03.2025.

However for FY 23-24,  this date was extended to 30.06.2025.

7. What are the CONSEQUENCES of non-filing

Non-reporting of the ARR shall lead to denial of benefits under the 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 three (3) months i.e. after 30th June.

For FY 23-24,  this  grace period is extended to 30 September 2025

8. Whether DELAYED FILING is permissible

A composition fee of Rs. 10,000/- will need to be paid for delayed filing of each ARR up to 30th sep 2025. thereafter a composition fees of Rs. 20,000/- will need to be paid for filing of each ARR after 30th sep 2025.

Subsequent to the payment of the applicable composition fee, the RoDTEP scrolls will be resumed within 45 days, till an online API based message exchange is established between DGFT and Customs.

The resumption of scroll out shall also cover the Shipping Bills that were not scrolled out earlier on account of non-compliance of ARR.

9. HOW to REPORT – HSN code wise 

The exporter must file an ARR for the ITC-HS code with the highest claim.

If any individual ITC-HS code surpasses Rs. 50 lakhs, an ARR must be filed for each of those codes.

Refer below table for clear understanding –

10. What DATA is primarily required to file the ARR

i. VAT & Excise paid on:

A. Fuel for transportation

B. Fuel for Power generation.

ii. Electricity Duty paid for export product manufacturing

iii. Stamp Duty on relevant export documents.

iv. GST paid under RCM for purchases from unregistered persons.

v. Taxes/duties on raw materials & inputs used in export product manufacturing.

11. Caution – NEED for ACCURACY

A. Record Maintenance: Data must be retained for five years and may be reviewed for ARR assessment, with some cases undergoing IT-based scrutiny (Para 4.54 of FTP).

B. Over-Reporting Risks:Excess RoDTEP claims require refund or surrender; non-compliance may lead to benefit suspension.

C. Under-Reporting Risks:May result in lower RoDTEP rates, affecting the entire industry, as the committee reviews data for necessary rate revisions.

D. Ensuring Seamless Benefits: Accurate reporting is essential for maintaining fair and justified RoDTEP benefits.

12. POINTERS on reporting data

> Tax/Duties/Levies need to be provided in the fields on pro-rata basis.

Wherever approximation is used for calculation, the same should be justified and substantiated at the time of scrutiny in case the return is picked up for scrutiny on the Risk Management System.

The return should be complete to the extent possible. Minor items with low value may be omitted if they don’t significantly alter the amount of remission claimed.

The details of the taxes/levies should be limited to those not currently being rebated/refunded through any other mechanism such as GST refunds or exemptions by state/central government.

13. ACTION points Need to ACT NOW

>Gather Essential Data: Track exported goods, VAT & Excise on fuel, and manufacturing inputs, gather the data required from most accurate source.

>Benchmark with Industry Peers: Compare reporting with peers to identify probable discrepancies and minimize inaccuracy.

> Engage with Industry Associations: Collaborate on best practices and uniform approaches.

> Consult Tax Professional: Considering the unique requirement, direct consequences and accuracy required, it would be ideal to seek professional assistance in finalizing and filing, since

14. ARR should be filed online accessible via the DGFT Portal (www.dgft.gov.in) under the Regulations > RoDTEP’ section.

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FOR STEP-BY-STEP FILING PROCESS AND FEILD RELATED INSTRUCTIONS, CLICK THE HELP MANUAL LINK BELOW

https://content.dgft.gov.in/Website/dgftprod/4c208b04-bd1c-4983-a87c 3d6c59051b2f/PN%2027%20(English).pdf

https://content.dgft.gov.in/Website/RoDTEP_User_Guide.pdf