RoDTEP reporting requires product wise disclosure of taxes and input stage levies to support the annual return compliance. Appendix 4RR requires manufacturers/manufacturer exporters to submit product wise Annual RoDTEP data for 01.04.2023-31.03.2024 including entity and product identifiers, export quantity and FOB, itemised taxes and duties (inbound/outbound transport VAT and excise, electricity duty, stamp duty, fuel VAT/excise, embedded CGST/SGST from unregistered suppliers, and other taxes), input level tax incidence for prior stage cumulative taxes, concessions, and computations of total taxes, accrued RoDTEP, RoDTEP rate and percentage of FOB. A declaration certifying non duplication and correctness is required.
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Provisions expressly mentioned in the judgment/order text.
RoDTEP reporting requires product wise disclosure of taxes and input stage levies to support the annual return compliance.
Appendix 4RR requires manufacturers/manufacturer exporters to submit product wise Annual RoDTEP data for 01.04.2023-31.03.2024 including entity and product identifiers, export quantity and FOB, itemised taxes and duties (inbound/outbound transport VAT and excise, electricity duty, stamp duty, fuel VAT/excise, embedded CGST/SGST from unregistered suppliers, and other taxes), input level tax incidence for prior stage cumulative taxes, concessions, and computations of total taxes, accrued RoDTEP, RoDTEP rate and percentage of FOB. A declaration certifying non duplication and correctness is required.
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