The Directorate General of Foreign Trade (DGFT) on October 23, 2024, notified regarding the filing of the Annual RODTEP Return (ARR).
the following has been stated namely: -
• A new para 4.94 has been added under Chapter 4 of the Handbook of Procedures 2023 - "Filling of Annual RODTEP Return (ARR)", it specifies:
o The ARR covering all the claims relating to exports at the eight-digit level for a FY needs to be filed by the close of the next FY. For now, the ARR for FY 2023–24 needs to be filed by 31 March 2025.
o Initially ARR requirement will cover the exporters whose RoDTEP claim benefit exceeds INR10m covering all eligible exports at eight eight-digit level in a FY.
o Exporters are to be given a grace period for filing the ARR, i.e. upto 30 June each year, on payment of a composition fee of INR10,000. Thereafter, a composition fee of INR20,000 needs to be filed for regularisation.
The detailed notification is attached below.
[Notification no. – 27/2024-25]
