What is RODTEP Scheme?
The RODTEP Scheme (Remission of Duties and Taxes on Exported Products) was introduced to reimburse exporters for central, state, and local duties or taxes that were previously non-refundable and to enhance the competitiveness of Indian products in the global market and thus supporting the growth of export industries.
Annual RODTEP Return (ARR)
The exporters having total RODTEP claim exceeds Rs.1 crore in a F.Y are required to file Annual RODTEP Return (ARR) and provide details on the inputs used in export production, the duties incurred, and other applicable details to ensures transparency and compliance with the scheme’s regulations.
The ARR for a F.Y needs to be submitted by March 31 of the subsequent F.Y. on the DGFT portal. (For e.g. last date to file the ARR for the FY 2023-2024 will be 31st March,2025).
| S. No. | ARR filing date for | Late fees
|
| 1. | Up to 31st March of subsequent F. Y | No late fees |
| 2. | Up to 30th June of subsequent F. Y | Rs.10,000/- |
| 3. | Post 30th June of subsequent F. Y | Rs.20,000/- |
Non-filing of the ARR will lead to denial of benefits under the RODTEP scheme and no further scroll out of RODTEP claims for the SBS will be permitted.
Extension of due date for filing ARR for F.Y. 2023-2024
DGFT vide Public Notice No. 51/2024-25-DGFT, dated 19th March, 2025 has extended the due date of ARR for the F.Y 2023-2024 to 30th June,2025 failing which the exporter will be denied the benefits under the RODTEP scheme and will be subject to further penalties.
DISCLAIMER:
The information contained herein is in summary form and is prepared based on the provisions of Foreign Trade Policy, Circulars, Notifications therein. For details, please refer the relevant provisions. While the information is believed to be accurate to the best of our knowledge, we do not make any representations or warranties, express or implied, as to the accuracy or completeness of this information. Reader should conduct and rely upon their own examination and analysis and are advised to seek their own professional advice. We accept no responsibility for any errors it may contain, whether caused by negligence or otherwise or for any loss, howsoever caused or sustained, by the person who relies upon it.
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