TaxTMI 
TaxTMI 
Introduction of online module for filing Annual RoDTEP Return (ARR)
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....to be read with relevant Public Notice and Policy - Provisions. 2. Separate return applications are required to be filed for DTA and for AA/EoU/SEZ Exports. 3. Returns are required only for those 8-digit HS Code items where the claimed RoDTEP benefit value is Rs. 50 lakhs or more in a year. If none of the 8-digit HS Codes meet the Rs. 50 lakh threshold, a single return should be filed for the 8-digit HS Code with the highest accrued support under RoDTEP in the financial year. 4. The Tax/Duties/Levies need to be provided in the fields on pro-rata basis for export products on which the retrun is being filed. 5. Wherever approximation is used for calculation of taxes/duties/levies etc. the same should be justified and substantiated at the time of scrutiny in case the return is picked up for scrutiny on the Risk Management System. 6. The return should be complete to the extent possible. Minor items with low value may be omitted if they don't significantly alter the amount of remission claimed. 7. The details of the taxes/levies should be limited to such taxes/levies which are not currently being rebated/refunded through any other me....
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....e applicable Customs Exchange Rates. 10 Cost of Inbound Transport: 10A 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 Road ) • This means the total tax you paid on the cost of bringing raw materials, supplies, and parts needed to make your exported product. This tax is specifically for the transportation costs, not the items themselves. It's the tax you paid on the cost of moving these items by road. • It may also include estimate on the VAT for the inward transportation for raw materials/Intermediaries being received by the supplier /third-party supplying intermediary/consumables etc. to the factory of the exporter. • It does not have to be accurate, however, this should be based on the reasonably justified estimate. Note: VAT is a type of tax levied by the State/UT Government on the Transportation Fuels such as Diesel. 10B Total Excise duty paid on transportation cost actually incurred with respect to process of procuring raw materials, consumables, spares for man....
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....al Excise duty paid on transportation cost actually incurred with respect to process of transporting exported product from factory to the gateway port (Out bound Transportation) (By road) • This refers to the total amount of excise duty you paid specifically on the cost of transporting your finished product from your factory to the port from where it will be shipped internationally. This tax is only for the transportation costs, not the product itself. It's the tax you paid on the cost of moving your product by road. • It may also include estimate on the Excise for the outward transportation for packaging materials, spare, consumables etc. being forwarded by the supplier/third-party from its own premises directly to the gateway ports for export to be made by the exporter. • It does not have to be accurate, however, this should be based on the reasonably justified estimate. Note: Excise duty is a type of tax/duty levied by the Union Government on the Transportation Fuels such as Diesel. 11C Total VAT paid on transportation cost actually incurred with respect to process of transporting exported product from factory to the gateway po....
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.... unit of Raw Material (only for farm sector) 20A VAT on fuel used in farm sector (for farm products and for product made from farm products only) This means the tax (VAT) you pay on the fuel used for agricultural purposes. This fuel could be used for various activities like running tractors, irrigation pumps, or transporting farm products 20B Embedded CGST paid on inputs such as pesticides, fertilizers etc. used in production of agricultural goods(For farm products only) This means the Central Goods and Services Tax (CGST) that is included in the price of inputs like pesticides and fertilizers for agricultural activities. 20C Embedded SGST paid on inputs such as pesticides, fertilizers etc. used in production of agricultural goods(For farm products only) This means the State Goods and Services Tax (CGST) that is included in the price of inputs like pesticides and fertilizers for agricultural activities. 21 Kindly indicate any exemptions/concessions w.r.t. fuel taxes/stamp duty/electricity duty/any other taxes being availed, etc. It is to be given with proper justification. 23 Total accrued RoDTEP during the period 01.04.2023 to 31....
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.... Attachments Relevant attachments in the form of PDF, Excel, etc. related to relevant calculations/ information are to be uploaded. 6. Declaration Item Field Description Declaration Check for the details being displayed and move forward with the declaration. 27. Is it required for merchant exporters to also file ARR? In such a case, how should a merchant exporter get the details from the manufacturer? Ans: Yes, merchant exporters who have availed over Rs 1 Cr. Of RoDTEP in the given financial year are expected to file ARR by tying up with the manufacturer supplier of the goods for providing the information. The rules of Para 3 of the general instructions given in this manual shall also apply for merchant exporters. 28. How shall we arrive at the tax amount claimed on the fuel used for transportation. For example, I have an invoice of transport charges from the transporter without any fuel consumption and associated taxation details. Ans: The firm should follow the same reporting method that is used before the RoDTEP committee for fixation of RoDTEP rate. Alternatively, the firm may establish an approximation of arriving at fuel charges and associated....
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....facture of per unit of Export Product Q 0 18. Any other Tax on r consumed (in N 0 Select the input S Export Rav NO. Product Material Description as per ITCHS Code Add Manually Bulk Upload Download Sample Excel 18.1. HS Code of the imputaw Material* Description ITCHC 18.2. Technical Description of the Input Search ITC Code 741 18.4. Quantity of input used in the Manufacture of per unit of Export Product 18.3. UQC Unit of Neve Select 18. Total Duties/Lepel material inputs coed (in tx.] On 0 0 Justification 18.3 Value of Input Used in the Manufacture of perunt of Export Product 18.2 Technical Description of the Input [NR) 184. Quantity of Inpur Used in 18.5. UQC/U of Measurement the Manufacture of per unit of Export Product Add 18.6. Teal T Duties/Levies paid on raw materials/ inputs consumed (In Rs.) On INR) 19. Any other Tox en rave material inputs consumed (In INR) Justification Edk/Delete Document 4 Tax Details Show 10 entries Product HS Code Product Description 1. (As per SB....