In continuation of DGFT Public Notice No. 27/2024-25, exporters with RoDTEP claims of ₹1 crore or more in FY 2023-24 must now file their Annual RoDTEP Return through the newly activated online module.
DGFT, via Trade Notice No. 27/2024-25 dated 29th January 2025, has released a detailed manual & FAQs to guide exporters through the filing process.
🚨 Key Compliance Points:
✅ Exporters must file separate returns for DTA(Appendix 4R) and AA/SEZ/EOU(Appendix 4RE) exports as per Policy.
✅ Seperate returns are required only for HS Codes with ₹50 lakh+ RoDTEP benefits or single return for the highest accrued 8 digit HS code must be filed.
✅ Pro-rata tax calculation is required and must be justifiable if scrutinized.
✅ Only non-refunded taxes/levies should be reported (GST/exempted taxes excluded).
✅ Exporters must submit HS Code, UQC, product description, export quantity, and FOB
value.
✅ Transport costs should include VAT & Excise duty for both inbound and outbound (road & rail).
✅ Additional costs like electricity duty, stamp duty, and captive fuel duty must be reported.
✅ Merchant exporters with ₹1 crore+ RoDTEP claims are also required to file the annual return with data support from their manufacturers.
✅ Fuel tax claims can be approximated based on transporters’ data and should be maintained for verification.
✅ Filing is mandatory if RoDTEP claim value exceeds ₹1 crore, even if the actual claim received is lower.
📌 Deadline: Exporters must file their returns by 31st March 2025 to avoid penalties or late fees.
🔗 Visit the DGFT Portal to file your RoDTEP Annual Return and refer to the Manual & FAQs for guidance.
