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    <description>Filing of the Annual RoDTEP Return for FY 2023 24 is extended to 31 March 2026 under paragraphs 1.03 and 2.04 of the Foreign Trade Policy 2023, conditional on payment of a composition fee of Rs 15,000 effective from publication. Non filing by the extended date will invite actions under HBP para 4.94, including denial of RoDTEP benefits and scroll out of scrips.</description>
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