TaxTMI 
TaxTMI 
Common mistakes while filing RoDTEP Annual Return
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....ommon mistakes while filing RoDTEP Annual Return<br>By: - Shilpi Jain<br>Customs - Import - Export - SEZ<br>Dated:- 12-6-2025<br>Vinay Kumar<br>If the RoDTEP claim of an exporter exceeds Rs. 1 crore, he is required to file the ARR within 31st March of the subsequent financial year. For FY 2023-24, the due date to file this return is extended till 30 June 2025[i]. Since this is a new return and involves estimations and assumptions, the exporters and consultants are still familiarizing themselves with the process and computation methods. This increases the chances of inadvertent errors, and wrong filings which may lead to a situation of refund or surrender of RoDTEP claims. This article summarizes few common mistakes the exporters could make while making the estimates and assumptions required for filing the ARR. FEW COMMON MISTAKES WHILE FILING RODTEP RETURNS Allocation of duties and taxes: * Not all duties and taxes (D&T) that are part of cost of production (neither refunded nor eligible as credit) can be considered for the ARR. These D&T shall be allocated into the following three categories, relating to: (a) Other than exports, (b) Exports on which RoDTEP benefit is not cla....
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....imed, and/or (c) Exports on which RoDTEP benefit is claimed. Only Category-C shall be considered for the purpose of ARR. Number of RoDTEP Returns to be filed: * It is not one ARR for one entity/ one IEC. Once the RoDTEP claim exceeds Rs. 1 crore per financial year, filing of the ARR is mandatory. The number of RoDTEP returns to be filed is dependent on the amount of RoDTEP claims per HSN (8-digit[ii]) and whether the entity has DTA and AA/EOU/SEZ[iii] units that have claimed the RoDTEP. Calculation of excise duty and VAT on fuel and related disclosures * Excise duty on fuel is leviable as a fixed amount per litre. Therefore, while calculating the excise duty cost embedded in the product, per litre value should be adopted. Also consider Agriculture Infrastructure and Development Cess and Road and Infrastructure Cess, while calculating duties or taxes levied on petrol or diesel. * VAT on fuel shall be calculated on percentage basis. Since VAT rates vary from State to State, it can be difficult to identify where each truck refueled its tank. In such case, if feasible, use the VAT rate applicable in the State where the supplier is located. If this is not possible, then use th....
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....e VAT rate of that State in which the exporter is located. * Once the VAT rate is determined, it should be computed on cum-tax basis and not to be applied on the diesel cost. Applying VAT rate on the diesel cost would inflate the taxes paid on fuel used in transportation. Let us understand this with an example. Assume diesel price is Rs. 100/litre, excise duty on the same is Rs. 17/litre, and VAT rate is 20%. Since, base price of diesel without taxes is not known assuming the same as 'x'. In such case, VAT is calculated as follows: 1 x +17 +(x+17) *20% = 100 2 x+ 17+ 0.2x+ 3.4 = 100 3 1.2x = 79.6 4 x = 66.33 (base price) 5 VAT at 20% on base price and excise duty will be: (66.33 + 17) * 20% = 16.67/litre If the exporter applies, VAT on Rs. 100 (diesel cost), then the VAT would be Rs. 20. Therefore, this miscalculation increases the duty by Rs. 3.33/litre. * If the fuel is purchased for own trucks which are used in transporting goods, it can be considered in RoDTEP return but needs to be reported in Table 10 rather than Table 14. * In case the exporter purchases any fuel, it is required to determine the reason for purchasing that fuel. If the fuel is used f....
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....or motor vehicles of the company, it shall not be considered for the purpose of RoDTEP return. If the fuel is used for captive power in manufacturing, it shall be considered appropriately. Calculation of electricity duty * Electricity duty should be calculated only for units involved in production or warehousing of goods. Electricity consumption related to office premises shall not be considered. Calculation of GST embedded in purchases from unregistered dealers * When considering GST embedded in purchases from unregistered dealers, only goods directly used in manufacturing should be included, for the reason that services generally do not come with embedded tax costs i.e. the unregistered person providing the services would generally not incur GST cost on its procurements. * Also, all unregistered purchases of goods shall not be considered. Only those goods which are directly related to production shall be considered. For example, raw material purchased from unregistered dealers will form part of this. However, purchase of stationery, water cans, office furniture etc., shall not be considered. Ineligible GST * Ineligible Input Tax Credit may be included only if the relat....
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....ed purchases are directly linked to the exported products. For example, ineligible ITC on construction or repair of factory buildings shall not be taken into account because they are directly not related to export product. It should be noted that while the figures reported in the return are not required to be accurate, nevertheless they should be based on a reasonable and justifiable method of calculation. The backup workings for the ARR filed should be kept with the exporter to ensure the figures disclosed in the ARR can be justified when asked for by the authorities. During scrutiny, if the concerned authority finds that the exporter has not provided a valid basis for the reported values or is not satisfied with the mechanism adopted, the authority may direct the exporter to refund or surrender any excess RoDTEP claim[iv]. Therefore, the exporter should exercise caution while preparing the return. The backup workings should justify the duties and taxes borne on the exported product during the scrutiny. [i] Public Notice No. 51/2024-25 dated 19.03.2025 [ii] Paragraph 3.1 of Help manual & FAQs issued by DGFT on ARR [iii] Paragraph 2 of Help manual & FAQs issued by DGFT on ARR ....
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....(https://content.dgft.gov.in/Website/RoDTEP_User_Guide.pdf) [iv] Paragraph 6 of Public Notice No. 27 /2024-25 dated 23.10.2024 ----- The views expressed are strictly personal and cannot be regarded as an opinion. For any queries or feedback please write to [email protected] or [email protected] ============= Document 1 Help manual & FAQs General Instructions - 1. These instructions are 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. If the total RoDTEP claim for a given IEC exceeds Rs. 1 crore in a financial year, filing the Annual RoDTEP Return (ARR) is mandatory. Conversely, if the total claims for a given IEC remain below Rs. 1 crore for the financial year, you need NOT file the ARR. 3.1. Once you qualify under the rule above, and yet none of the individual 8-digit ITC- HS codes crosses Rs. 50 lakh in RoDTEP claims, you may file the ARR only for the 8 digit code under which you claimed the highest amount. 3.1.1. For example, if your total RODTEP claim in a year amounts to Rs. 1.2 crore- where the distribution is -ITC-HS1: Rs. 20 lakh, -ITC-HS2: Rs. 3....
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....0 lakh, -ITC-HS3: Rs. 40 lakh, and -ITC-HS4: Rs. 30 lakh, you need to file an ARR only for ITC-HS3, since it represents the highest claim. 3.2. However, after qualifying under the 1 cr rule, if any individual 8-digit ITC-HS code exceeds Rs. 50 lakh in RoDTEP, an ARR must be filed for each of those codes. 3.2.1. For instance, if your total RoDTEP claim is Rs. 1.2 crore, where the distribution is -ITC-HS1 at Rs. 60 lakh, -ITC-HS2 at Rs. 51 lakh, -ITC-HS3 at Rs. 3 lakh, and -ITC-HS4 at Rs 6 lakh, you are required to file ARRs for ITC-HS1 and ITC-HS2, while you may ignore the remaining codes whose claims are below the Rs. 50 lakh threshold. 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....
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.... taxes/levies should be limited to such taxes/levies which are not currently being rebated/refunded through any other mechanism such as GST refunds or exemptions by state/central government. Field related Instructions - 1. Basic Details u O Export Details Basic Details Input Details Tax Details Declaration Summary Attachment Basic Details Please Select V 3. IEC* Type of Unit+ 6 1. Firm Name* Email* 6.Registered Address * 9. Period of Export* Mobile Number* Please Select V Add Show 10 ¢ entries 14 Type of Unit SI NO. 6.Registered Address Edit/Delete Sl No.Item FieldDescription 1Name of the Manufacturer/ Manufacturer ExporterName of the IEC Holder availing RoDTEP 2Type of Unit (DTA/AA/SEZ/EoU)1. This refers to the type of unit your business operates for the RoDTEP benefits claimed under. This field is for purposes of mapping of exports and its related duties/levies with the eligible rate of support under RoDTEP for DTA Exports (Appendix 4R) and for SEZ/AA/EoU (Appendix 4RE). 2. Separate returns are required to be filed for DTA and AA/EoU/SEZ Exports. 3IEC/PANRegistered 12 digit PAN/IEC 6Complete Address of the Manufacturing unit with mobile/ office phone....
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.... and working office email (add more rows if data pertains to more than 1 unit -2A, 2B,etc.)The appropriate registered address should be selected. 9Period of ExportThe relevant period of export from 01.04.2023 to 31.03.2024. 2. Export Details -O- -O O O Input Details Basic Details Tax Details Attachment Declaration Export Details Summary Success Message x Your Application ARNRODTEPARR00253053AM25 has been saved successfully Export Details Download Sample Excel Bulk Upload Add Manually V Description of the Product (As per ITCHS Classification)* 5.Unit Quantity Code (UQC) /Unit of Measurement (UOM)* 7. Description of the Product (As per Shipping Bill(s))* 4. HS Code of the Export Product (8-digit)* Search ITC Code e.g 741 ₱ Please Select V 10B. Total Excise duty paid on Inbound Transportation (By Road ) * 6 0 10A. Total VAT paid on Inbound Transportation (By Road ) * 6 8A. Quantity (in UQCs)+ 8B. FOB Value (In INR)* 0 0 0 Feedback 11A. Total VAT paid on Out bound Transportation (By Road) * 6 0 10C. Total VAT paid on Inbound Transportation (By Rail) + 6 10D. Total Excise duty paid on Inbound Transportation (By Rail) * 6 11B. Total Excise dut....
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....y paid on Out bound Transportation (By Road) + 6 0 0 0 11C. Total VAT paid on Out bound Transportation (By Rail) * 0 11D. Total Excise duty paid on Out bound Transportation (By Rail) + 6 12A. Total Electricity Duty paid * 0) 13A. Stamp Duty paid * @ 0 0 Ask VAHEI 0 0 13. Emoedaea Lubi in purchases Trom unregistered dealers (In INR) 10. Emoeadea subi in purchases from unregistered dealers (In INR) * 0 14B. Total Excise duty paid on fuel * 6 14A. Total VAT paid on fuel * 6 0 0 0 17. Any other Taxes paid (with justification) * 20A. VAT on fuel used in farm sector * 6 20B. Embedded CGST paid on inputs * 6 Justification 0 0 0 21. Any exemptions/ concessions wrt fuel taxes/stamp duty/electricity duty/any other taxes being availed, etc. * 20C. Embedded SGST paid on inputs * 6 23. Total accrued RoDTEP (In INR) * 24. RODTEP Rate * 0 0 0 Add Show 10 € entries 7. 10D. Total Excise duty paid on paid on Out bound Transportation 10B. Total Excise duty paid on Inbound Transportation 4. HS Description of the Product (As 5.Unit Quantity Code (UQC) /Unit of Measurement (in 8B. 10A. Total VAT 10C. Total VAT paid on Inbound Transportation 11A. Total VAT ....
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....Code of FOE paid on Inbound the 8A. of the Product (As Inbound Transportation Export Quantity Value per Product per ITCHS Shipping Transportation SI (In NO. 1! (8-digit) 14 14 (UOM) f! UQCs) 11 INR) (By Rail) 14 (By Rail) 14 (By Road) Classification) 14 Bill(s)) (By Road ) (By Road ) Edit/Deley Sl No.Item FieldDescription 4HS Code of the Export Product at 8 digitSeparate returns are needed to be filed for the individual 8-digit HS Codes. However, it is required to file return for only such items wherein the RoDTEP benefit claimed value is equal to or more than Rs. 50 Lakhs in a year. Otherwise if under none of the 8-digit HS Code, the support accrued has crossed the threshold of Rs. 50 Lakhs a year, then a single return for the 8-digit HS Code with highest accrued support should be filed. 5Unit Quantity Code (UQC) of Exported Product /Unit of MeasurementThe response should be standardised to one of the Unit Quantity Code (UQC) torepresent the unit of measurement for a particular product. 7Exact Description of the Product as per Shipping Bill(s)This refers to the specific details of the product as it's listed on the Shipping Bill 8Export Clearance of G....
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....oods 8AQuantity of product exported during 01.04.2023 to 31.03.2024 (in UQCs)Quantity of product exported during 01.04.2023 to 31.03.2024 (in UQCs) 8BFOB value of product exported during 01.04.2023 to 01.03.2024This refers to the total value of your exported product during the financial year 2023-2024, calculated on a Free On Board (FOB) basis in Indian Rupees as per the applicable Customs Exchange Rates. 10Cost of Inbound Transport: 10 ATotal 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 ....
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....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. 10 BTotal 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 Road )This refers to the total amount of tax you paid specifically on the cost of transporting raw materials, consumables, and spare parts that you used to manufacture your exported product. This tax is only 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: Excise duty is a type of tax/duty levied by the Union Government on the Transportation Fuels such as Diesel. 10 CTotal VAT paid on transportation cost actually incurred with respect to....
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.... process of procuring raw materials, consumables, spares for manufacture of exported product (Inbound Transportation) (By Rail)Similar to 10 A. 10 DTotal 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)Similar to 10B 11Cost of Outbound Transport: 11 ATotal VAT 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 means the total tax (VAT) you paid on the cost of transporting your finished product from your factory to the gateway port from where it will be shipped internationally. This tax is specifically 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 VAT 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, ....
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....however, this should be based on the reasonably justified 11 BTotal 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)estimate. Note: VAT is a type of tax levied by the State/UT Government on the Transportation Fuels such as Diesel. . 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. 11 CTotal VAT paid ....
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....on transportation cost actually incurred with respect to process of transporting exported product from factory to the gateway port (Out bound Transportation) (By rail)Similar to 11 A. 11 DTotal 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 rail)Similar to 11 B. 12Electricity Duty: 12Total Electricity Duty paidThis means the total tax (electricity duty), Afor manufacture of exported product in the period 01.04.2023 to 31.03.2024apportionable to exported product, paid on the electricity consumed for the financial year 2023- 2024. 13Stamp Duty: 13 AStamp Duty paid for relevant Export Documents (in Rs)This means the total amount of tax (stamp duty) you paid on the official documents required for exporting your product. These documents might include contracts, invoices, bills of lading, and other customs paperwork. 14Fuel used in generation of captive power: 14 ATotal VAT paid on fuel for manufacture of exported product in the period 01.04.2023 to 31.03.2024The total amount of VAT paid on the fuel used for captive power generation, apportionable to export....
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....ed product, for the financial year 2023-2024. 14 BTotal Excise duty paid on fuel for manufacture of exported product in the period 01.04.2023 to 31.03.2024The total amount of Excise duty paid on the fuel used for captive power generation, apportionable to exported product, for the financial year2023-2024. 15Embedded CGST in purchases from unregistered dealersEmbedded CGST, apportionable to exported product, for the purchases made from the unregistered dealers, for which no refund is due. 16Embedded SGST in purchases from unregistered dealersThis means the State Goods and Services Tax (SGST) that is included in the price of goods or services purchased from a supplier who is not registered under the GST system. In this case, you, as the registered business, are responsible for paying the SGST to the government, even though the supplier did not collect it. This is known as the Reverse Charge Mechanism (RCM) under GST. Embedded CGST, apportionable to exported product, for the purchases made from the unregistered dealers, for which no refund is due. 17Any other Taxes paid (with justification)Proper calculation for such is to be attached. 20Taxes/ Duties per unit of Raw Material (only fo....
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....r farm sector) 20 AVAT 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 20 BEmbedded 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. 20 CEmbedded 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. 21Kindly 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. 23Total accrued RoDTEP during the period 01.04.2023 to 31.03.2024.Value of the total amount of benefit that you are eligible for under the RoDEP....
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.... Scheme in the given period. 24RoDTEP Rate given for the exported productThe rate at which the exported product is eligible for RoDTEP benefit as mentioned in Appendix 4R or/and Appendix 4RE. 3. Input Details Input Details Add Manually Bulk Upload Download Sample Excel V Select Export Product* 18.1. HS Code of the Input/ Raw Material * Description as per ITCHS Code* 18.2. Technical Description of the Input * Search ITC Code e.g 741 Please Select V 18.4. Quantity of Input Used in the 18.3 Value of Input Used in the 18.6. Total Taxes/ Duties/Levies paid on raw materials/ inputs consumed (In Rs.) (In INR) * 18.5. UQC/ Unit of Measurement* Manufacture of per unit of Export Product (In INR)* Manufacture of per unit of Export Product Please Select V 0 0 0 19. Any other Tax on raw material/inputs consumed (In INR) * Justification 0 Add Show entries 18.6. Total Taxes/ Duties/Levies paid on raw materials/ inputs consumed (In Rs.) 18.3 Value of Input Used in the Manufacture of per unit of Export Product (In INR) 18.4. Quantity of Input Used in 18.1. HS 18.2 Technical Description of the Input Code of 19. Any other Tax on raw 18.5. UQC/ Unit Description a....
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....s per ITCHS Code the Input/ the Manufacture Select material/inputs (In INR) consumed (In INR) 14 Justification 11 Edit/Delete 11 of per unit of of Export Raw SI Material NO. 1! Export Product Measurement Product 11 Sl No.Item FieldDescription 18Incidence of Taxes/ Duties/ Levies Borne by the Export Product on account of prior stage cumulative taxes on raw materials/ inputs consumed in the manufacturing of export product.This section requires you to determine the proportion of taxes that were levied on the raw materials used in the production of the exported product, and which ultimately contribute to the final cost of that exported product. InputsInputs are to be listed which have been used in the manufacture of the exported product under proper ITC HS codes at 8-digit level. 18.AHS Code of the Input/ Raw MaterialThe HS Code at 8- digit level of the inputs used in manufacture of the exported product is to be written. 18.BDescription of the Input 18.CValue of the Input used in the Manufacture of per unit of Export Product (Rs.)This part asks you to determine the total cost (in Rupees) of each material used to make one unit of your exported product. 18.DQuantity of In....
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....put used in the manufacture of per unit of Export ProductThis part asks you to determine the amount/quantity of each material used to make one unit of your exported product. 18.EUQC/ Unit of MeasurementThe response should be standardised to one of the Unit Quantity Code (UQC) to represent the unit of measurement for a particular product 18.FTotal Taxes/ Duties/ Levies paid on raw materials/ inputs consumed.This section requires you to determine the total amount of taxes that were levied on the raw materials used in the production of the exported product. 19Any other Tax on raw material/ inputs consumed (with justification)Proper calculation for such is to be attached. 4. Tax Details Tax Details Show 10 # entries Product HS Code Product Description (As per SB)22. Total Taxes/ Duties/Levies Paid (As per the Details) 23 Total accrued RODTEP (As Entered) 25. % of FOB value accounts for taxes/ duties/ levies paid26. Comparision of accured RODTEP with total Taxes/ Duties/Levies Paid on exported product 11 16055500Molluscs : -- Octopus10884309.796-108843 Product HS Code 22. Total Taxes/ Duties/Levies Paid (As per the Details) 23 Total accrued RODTEP (As Entered) 26. Comparisi....
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....on of accured RODTEP with total Taxes/ Duties/Levies Paid on exported product 11 Previous 1 Next Showing 1 to 1 of 1 entries Clear All Save & Next Sl No.Item FieldDescription 22, 23, 25, 26Total Taxes/ Duties/Levies Paid on exported product during the period 01.04.2023 to 31.03.2024It will be calculated and displayed by the system itself, based on the figures provided before. 5. Attachment Please read the following instructions v Attachment Please select v Uploaded Document List Show 10 ¢ entries 1. Click or Drag and Drop file to upload Attachment TypeRemarkView/Add More AttachmentsDelete Attachment for 16055500 Export Itemview Uploaded Size : 0.00 MB Note: Maximum 5 Attachment of 5 MB Allowed (Only pdf.jpg.txt_xls,xlsx,doc,docs. docx are allowed) Previous 1 Next Feedback Upload Attachments × Clear All Item FieldDescription AttachmentsRelevant attachments in the form of PDF, Excel, etc. related to relevant calculations/ information are to be uploaded. 6. Declaration I/We, in regard to my/our claim under RODTEP scheme, hereby declare that: 1. Any claim made under RODTEP is not with respect to any duties or taxes or levies which are exempted or remitted....
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.... or credited under any other mechanism outside RoDTEP. 2. The amount of remission availed under RODTEP in the specified period is not more than duties or taxes or levies actually incurred in the same period. I/We declare that the aforesaid particulars are correct. Tick the box as acceptance of declaration/ undertaking and fill in the details below. * Date* Place* UTTAR PRADESH 21/01/2025 User Details (Note: If user profile are not updated, Please update your logged in user profile before submitting the application by clicking on your Username > Profile in the top right corner of website.) Designation 6: Partner Mobile : 9428139480 Name : AC Bros Email O: [email protected] Office Address : 001-LAKRI FAZALPUR NATIONAL, HIGHWAY-24 DELHI ROAD, MORADABAD, UTTAR PRADESH, MORADABAD,244001, Residential Address 6: 11, 2342, MORADABAD, MORADABAD, UTTAR PRADESH, 244001 Clear All Save & Next Item FieldDescription DeclarationCheck 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....
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.... 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 taxation based on a survey with their transporters and the same may be used as a basis for calculation of transportation related refunds one full financial year. The details of such approximation should be kept ready for verification for the stipulated period. 29. If the actual claim amount received under the RoDTEP Scheme is less than the total RoDTEP claim value of Rs. 1 Cr or more, are the exporters required to file the Annual RoDTEP Return? Ans: The ex....
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....porters are required to file the annual RoDTEP Return if the the total RoDTEP claim value in more the Rs. 1 Cr or more. For example- If the total RoDTEP claim value is Rs. 1,00,00,000, however, the actual claim received is Rs. 95,00,000, the exporter is required to file the Annual RoDTEP Return.<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....