TaxTMI 
TaxTMI 
TaxTMI 
Filing of Annual RODTEP Return (ARR)
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....urn (ARR): 1. To assess the nature of inputs used in export production and the amount of actual taxes & duties incurred, as permissible under Para 4.54 of FTP, the exporters claiming RODTEP benefits shall be required to file an Annual RODTEP Return (ARR) as per the format given under Appendix-4RR of Handbook of Procedures, 2023. The Annual RODTEP Return (ARR) for RoDTEP claims filed in a particular financial year shall be filed on DGFT portal by 31^st March of the next financial year i.e. RODTEP claims information for Financial Year 2023-24 shall be required to be filed by 31.03.2025^[1]. This requirement for filing the annual return to begin with the exporters (IECs) whose total RoDTEP claim exceeds Rs. 1 crore in a financial year....
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....ed criteria, for further scrutiny to assess the nature of inputs used in export production and the amount of actual taxes & duties incurred, as permissible under Para 4.54 of FTP. After due assessment is made by the concerned authority, who has been mandated in this regard, the RODTEP scrip holder will be liable to refund/surrender any excess claims based on the order passed after the scrutiny under the relevant customs head. Failure to regularise the excess claims within a specified time frame will lead to stopping of further benefits under the Scheme. Effect of the Public Notice: Procedure for filing of Annual RoDTEP Return (ARR) is being notified. (Santosh Kumar Sarangi) Director General of Foreign Trade Ex-officio Addl. Secr....
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....portation cost actually incurred with respect to process of procuring raw materials, consumables, spares for manufacture of exported product (Inbound Transportation) (By Road ) Rs 10C Total VAT paid on transportation cost actually incurred with respect to process of procuring raw materials, consumables, spares for manufacture of exported product (Inbound Transportation) (By Rail) Rs 10D Total Excise duty paid on transportation cost actually incurred with respect to process of procuring raw materials, consumables, spares for manufacture of exported product (Inbound Transportation) (By Rail) Rs 11 Cost of Outbound Transport: 11A Total VAT paid on transportation cost actually incurre....
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.... Taxes paid (with justification) Rs 18 Incidence of Taxes/ Duties/Levies Borne by the Export Product on account of prior stage cumulative taxes on raw materials/ inputs consumed in the manufacture of exported product: HS Code of the Input/ Raw Material Technical Description of the Input Value of Input Used in the Manufacture of per unit of Export Product (In Rs) Quantity of Input Used in the Manufacture of per unit of Export Product UQC/ Unit of Measurement Total Taxes/ Duties/Levies paid on raw materials / inputs consume d (In Rs.) 18A Input 1 18B Input 2 ....