Government of India, through the Directorate General of Foreign Trade (DGFT), has issued Public Notice No. 27/2024-25 regarding the filing of the Annual RODTEP Return (ARR) under the Foreign Trade Policy, 2023. Effective from the 23rd of October 2024, exporters seeking benefits under the Remission of Duties and Taxes on Exported Products (RODTEP) scheme must submit their ARR via the DGFT portal by March 31 of the following financial year. This requirement applies to exporters with total RODTEP claims exceeding ₹1 crore across all HS Codes. Failure to file the ARR will result in the denial of benefits, with a grace period of three months allowed for delayed submissions, subject to a composition fee. The ARR must include detailed records of actual taxes and duties incurred during the financial year, and all supporting documentation must be retained for five years. Furthermore, certain cases may undergo additional scrutiny based on risk assessments. The notice emphasizes that accurate reporting is critical, as any excess claims identified must be refunded to avoid further penalties.
Government of India
Ministry of Commerce & Industry
Department of Commerce
Directorate General of Foreign Trade
Vanijya Bhawan, New Delhi
Public Notice No. 27/2024-25 -DGFT | Dated: 23rd October, 2024
Subject: Filing of Annual RODTEP Return (ARR) – reg
F. No. 01/94/180/166/AM24/PC-3.–In exercise of powers conferred under Paragraph 1.03 and 2.04 of the Foreign Trade Policy, 2023, as amended from time to time, the Director General of Foreign Trade hereby notifies a new Para 4.94 under Chapter 4 of the Handbook of Procedures 2023:
A new para 4.94 is being added under Chapter 4 of Handbook of Procedures 2023 as under:
4.94. Filing of Annual RODTEP Return (ARR):
1. To assess the nature of inputs used in export production and the amount of actual taxes & duties incurred, as permissible under Para 4.54 of FTP, the exporters claiming RODTEP benefits shall be required to file an Annual RODTEP Return (ARR) as per the format given under Appendix-4RR of Handbook of Procedures, 2023. The Annual RODTEP Return (ARR) for RoDTEP claims filed in a particular financial year shall be filed on DGFT portal by 31″ 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. This requirement for filing the annual return to begin with the exporters (IECs) whose total RoDTEP claim exceeds Rs. 1 crore in a financial year across all 8-digit HS Codes.
2. 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
3. A composition fee of Rs. 10,000/- will need to be paid for delayed filing of ARR upto 30th June i.e. RODTEP claims information for Financial Year 2023-24 with composition fees can be filed within a grace period of 3 months i.e.by 30.06.2025. Thereafter, a composition fees of Rs.20,000 /- will need to be paid after 30th 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.
4. The physical/digital records substantiating the duty remission claims, as filed in ARR, will need to be maintained for a period of five (5) years which may be produced before the concerned authority assessing the ARR.
5. ARR filings may also be periodically assessed for necessary due diligence and presented before RoDTEP Committee for suitable revision of rates including for the consideration of higher rates wherever warranted.
6. Certain ARR cases may also be identified by the IT-assisted risk-based criteria, for further scrutiny to assess the nature of inputs used in export production and the amount of actual taxes & duties incurred, as permissible under Para 4.54 of FTP. After due assessment is made by the concerned authority, who has been mandated in this regard, the RODTEP scrip holder will be liable to refund/surrender any excess claims based on the order passed after the scrutiny under the relevant customs head. Failure to regularise the excess claims within a specified time frame will lead to stopping of further benefits under the Scheme.
Effect of the Public Notice: Procedure for filing of Annual RoDTEP Return (ARR) is being notified.
(Santosh Kumar Sarangi)
Director General of Foreign Trade
Ex-officio Addl. Secretary to the Government of India
e-mail: [email protected]
(Issued from File No. 01/94/180/166/AM24/PC-3)
Appendix 4RR – Format for submitting data under Annual RoDTEP Return (ARR) |
|||||||
To be furnished Export Product-wise by individual manufacturer/manufacturer-exporter – Separate sheet for each product needs to be submitted |
|||||||
SI No. |
Item Field |
Data to be filled |
|||||
1 |
Name of the Manufacturer/ Manufacturer Exporter |
||||||
2 |
Type of Unit (DTA/AA/SEZ/EoU) |
||||||
3 |
IEC/PAN |
||||||
4 |
HS Code of the Export Product at 8 digit |
||||||
5 |
Unit Quantity Code (UQC) of Exported Product /Unit of Measurement |
||||||
6 |
Complete Address of the Manufacturing unit with mobile/ office phone and working office email (add more rows if data pertains to more than 1 unit -2A, 2B,etc.) |
||||||
7 |
Exact Description of the Product as per Shipping Bill(s) |
||||||
8 |
Export Clearance of Goods |
||||||
8A |
Quantity of product exported during 01.04.2023 to 31.03.2024 (in |
||||||
8B |
FOB value of product exported during 01.04.2023 to 01.03.2024 |
||||||
9 |
Period of Export |
01.04.2023 to 31.03.2024 |
|||||
10 |
Cost of Inbound Transport: |
||||||
10A |
Total VAT paid on transportation cost actually incurred with respect to process of procuring raw materials, consumables, spares for manufacture of exported product (Inbound Transportation) (By Road ) |
Rs |
|||||
10B |
Total Excise duty paid on transportation cost actually incurred with respect to process of procuring raw materials, consumables, spares for manufacture of exported product (Inbound Transportation) (By Road ) |
Rs |
|||||
IOC |
Total VAT paid on transportation cost actually incurred with respect to process of procuring raw materials, consumables, spares for manufacture of exported product (Inbound Transportation) (By Rail) |
Rs |
|||||
10D |
Total Excise duty paid on transportation cost actually incurred with respect to process of procuring raw materials, consumables, spares for manufacture of exported product (Inbound Transportation) (By Rail) |
Rs |
|||||
11 |
Cost of Outbound Transport: |
||||||
11A |
Total VAT paid on transportation cost actually incurred with respect to process of transporting exported product from factory to the gateway port (Out bound Transportation) (By road) |
Rs |
|||||
11B |
Total Excise duty paid on transportation cost actually incurred with respect to process of transporting exported product from factory to the gateway port (Out bound Transportation) (By road) |
Rs |
|||||
11C |
Total VAT paid on transportation cost actually incurred with respect to process of transporting exported product from factory to the gateway port (Out bound Transportation) (By rail) |
Rs |
|||||
11D |
Total Excise duty paid on transportation cost actually incurred with respect to process of transporting exported product from factory to the gateway port (Out bound Transportation) (By rail) |
Rs |
|||||
12 |
Electricity Duty: |
||||||
12A |
Total Electricity Duty paid for manufacture of exported product in the period 01.04.2023 to 31.03.2024 |
Rs. |
|||||
13 |
Stamp Duty: |
||||||
13A |
Stamp Duty paid for relevant Export Documents (in Rs) |
Rs |
|||||
14 |
Fuel used in generation of captive power: |
||||||
14A |
Total VAT paid on fuel for manufacture of exported product in the period 01.04.2023 to 31.03.2024 |
||||||
14B |
Total Excise duty paid on fuel for manufacture of exported product in the period 01.04.2023 to 31.03.2024 |
||||||
15 |
Embedded CGST in purchases from unregistered dealers |
Rs |
|||||
16 |
Embedded SGST in purchases from unregistered dealers |
Rs |
|||||
17 |
Any other Taxes paid (with justification) |
Rs |
|||||
18 |
Incidence of Taxes/ Duties/Levies Borne by the Export Product on account of prior stage cumulative taxes on raw materials/ inputs consumed in the manufacture of exported product : |
||||||
HS Code of the Input/ Raw Material |
Technica IDescription of the Input |
Value of Input Used in the Manufacture of per unit of Export Product(In Rs) |
Quantity of Input Used in the Manufacture of per unit of Export Product |
UQC/ Unit of Measur ement |
Total Taxes/ Duties/Levies paid on raw materials /inputs consume d (In Rs.) |
||
18A |
Input 1 |
||||||
1813 |
Input 2 |
||||||
18C |
Input 3 |
||||||
18D |
Input 4 |
||||||
18E |
Input 5 |
||||||
18F |
Input … (Add more if required) |
||||||
19 |
Any other Tax on raw material/inputs consumed (with justification) |
Rs |
|||||
20 |
Taxes/ Duties per unit of Raw Material (only for farm sector) |
||||||
20A |
VAT on fuel used in farm sector (for farm products and for product made from farm products only) |
Rs |
|||||
20B |
Embedded CGST paid on inputs such as pesticides, fertilizers etc. used in production of agricultural goods(For farm products only) |
Rs |
|||||
20C |
Embedded SGST paid on inputs such as pesticides, fertilizers etc. used in production of agricultural goods(For farm products only) |
Rs |
|||||
21 |
Kindly indicate any exemptions/concessions w.r.t. fuel taxes/stamp duty/electricity duty/any other taxes being availed, etc. |
Rs |
|||||
22 |
Total Taxes/ Duties/Levies Paid on exported product during the period 01.04.2023 to 31.03.2024 |
Rs (10+11+12+13+14+15+16+17+18H+19+20 – 21) |
|||||
23 |
Total accrued RoDTEP during the period 01.04.2023 to 31.03.2024 |
Rs |
|||||
24 |
RoDTEP Rate given for the exported product |
||||||
25 |
What Percentage of FOB value accounts for taxes/duties/levies paid on exported product |
%(22/8B) |
|||||
26 |
Comparision of accured RoDTEP with total Taxes/ Duties/Levies Paid on exported product |
||||||
27 |
Remarks |
||||||
Declaration:I/We, in regard to my/our claim under RoDTEP scheme, hereby declare that:1. Any claim made under RoDTEP is not with respect to any duties or taxes or levies which are exempted or remitted or credited under any other mechanism outside RoDTEP.2. The amount of remission availed under RoDTEP in the specified period is not more than duties or taxes or levies actually incurred in the same period.I/We declare that the aforesaid particulars are correct.Place:Date: |
|||||||
