Annual RODTEP Return required for exporters claiming RoDTEP; non-filing suspends benefits and attracts composition fees. Filing of an Annual RODTEP Return (ARR) is required to assess inputs and actual taxes and duties for RoDTEP claims; eligible exporters must submit ARR in the Appendix-4RR format by the prescribed deadline, with non-reporting leading to denial or suspension of benefits and delayed filing subject to composition fees and eventual resumption conditions. Records substantiating ARR must be retained for the prescribed period and ARRs may be assessed or risk scrutinised, with excess claims liable to refund or surrender and potential cessation of benefits for non regularisation.