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    DGFT has introduced an online module for filing Annual RoDTEP...

    Exporters Claiming RoDTEP Benefits Over Rs. 1 Crore Must File Annual Returns Through New Online Module

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    DGFTJanuary 31, 2025Circulars

    DGFT has introduced an online module for filing Annual RoDTEP Return (ARR) on its portal for exporters who claimed RoDTEP benefits exceeding Rs. 1 crore in FY 2023-24. Separate returns must be filed for DTA and AA/EoU/SEZ exports. Returns are mandatory only for 8-digit HS codes where claimed RoDTEP benefit value is Rs. 50 lakhs or more annually. The module requires detailed reporting of embedded taxes including VAT, excise duty on transportation, electricity duty, stamp duty and other levies that are not refunded through other mechanisms. Merchant exporters claiming over Rs. 1 crore must file ARR in coordination with manufacturer suppliers. The system calculates total tax incidence based on input details and tax components provided. Supporting documentation for calculations must be maintained for verification.

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    ActsIncome Tax