https://www.taxtmi.com/circulars?id=67872 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. en-us Wed, 23 Oct 2024 00:00:00 +0530 Thu, 12 Feb 2026 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67872 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. Circulars DGFT Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67872