Extension of deadline for filing RODTEP annual return till 30.11.25 with composition fee of Rs.10,000/-
No. CLE-HO/POL/CIRCULAR/25
16th October 2025
Members of the Council
Sub : Extension of deadline for filing RODTEP annual return till 30.11.25 with composition fee of Rs.10,000/-
Dear Member
Kindly refer to our earlier circulars on the above subject.
The DGFT has now issued a Public Notice No. 24 dated 3.10.25 extending the deadline for filing of annual return for the year 2023-24 till 30.11.25, with a composition fee of Rs.10,000.
As already informed through circulars and through webinars, the following points may be noted.
As per DGFT Public Notice No.27 dated 23rd October 2024 (copy enclosed), exporters availing RODTEP benefit of more than Rs.1 crore a year are required to file annual return.
As per Trade Notice No. 27/2024-25 dated 29th January 2025 issued by DGFT (copy enclosed along with FAQs), the following clarifications have been provided.
· 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
· Once you qualify under the rule above, and yet none of the individual 8-digit ITCHS 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. 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. 30 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.
· 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 exceeding Rs.50 lakh. 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.
Members may kindly note the above.
With kind regards
R. Selvam IAS
Executive Director
COUNCIL FOR LEATHER EXPORTS
RODTEP annual return filing extension till 31.3.26
RODTEP general note March 2025