Annual RODTEP Return compliance increases reporting obligations and exposes exporters to late fees, scrip freezing and eligibility risks.
DGFT mandates an Annual RODTEP Return for exporters exceeding the scheme threshold, filed per exported product on the DGFT portal by the next financial year deadline, subject to tiered late fees. Non filing can result in freezing of unused scrips or ineligibility for future scrips, while filings must disclose detailed taxes and levies borne (inputs, transport, fuel, GST from unregistered suppliers, stamp and electricity duty) and compare actual tax savings with RODTEP benefits. (AI Summary)

Refund disqualification under Rule 96(10) restricts IGST refunds for advance authorisation holders; conditional relief provided by Circular.
Rule 96(10) disqualifies persons who have availed specified customs notification benefits from claiming integrated tax refunds via the shipping bill refund mechanism; the Explanation limits that disqualification only where IGST and compensation cess were paid on inputs and only Basic Customs Duty was exempted. Courts and authorities have construed partial exemptions as availing the benefit and disqualifying exporters. Circular 233/27/2024 GST grants conditional relief by permitting amendment of Bills of Entry, payment of IGST and compensation cess with interest, and customs approval to avoid recovery, while the recommended compliance route is to seek refund of unutilised input tax credit under the zero rated refund mechanism. (AI Summary)

Mutual recognition agreements ease foreign manufacturer certification by admitting exporting country testing, while final conformity remains with importing NSB.
The FMCS places the obligation on foreign manufacturing factories to obtain a BIS licence through document scrutiny, on site inspection by BIS assessors, and testing at BIS accredited Indian laboratories; MRAs, particularly Bilateral Cooperation Agreements, permit acceptance of in country inspection and testing by the exporting country's NSB to support certification, though the importing NSB retains final discretion to grant the certificate, and BCAs remain limited in product scope and partner coverage. (AI Summary)