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    <title>RoDTEP Annual Return filing extended to 31 March 2026; Rs15,000 composition fee applies and non filing risks denial.</title>
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    <description>Period for filing Annual RoDTEP Return for FY 2023-24 is extended to 31 March 2026 subject to payment of a composition fee of Rs 15,000; non-filing after the extended date will attract measures under the Handbook of Procedures, including denial of RoDTEP benefits and scroll-out of scrips. The extension operates as an administrative relief to facilitate export compliance and ease of doing business, while preserving enforcement action specified in para 4.94 of the HBP where returns remain unfiled.</description>
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