Filing of Annual Returns for RoDTEP – extension of deadline
No. CLE-HO/POL/CIRCULAR/25
21.03.2025
Members of the Council
Sub : Filing of Annual Returns for RoDTEP – extension of deadline
Dear Members,
Kindly refer to our earlier circulars on the above subject. The DGFT has now issued a Public Notice No. 51 dated extending the deadline for filing of annual return for the year 2023-24 from 31.3.2025 to 30.6.2025. Similarly, the applicable grace period for the annual return submission with payment of a composition fee of Rs.10,000/- has been extended from 30.6.2025 to 30.9.2025.
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.
Thanks & regards,
R.Selvam
Executive Director
COUNCIL FOR LEATHER EXPORTS
No. CLE-HO/POL/DPIIT/2025
12.03.2025
Members of the Council.
Dear Members
This is in continuation to our earlier circular dated 19th February 2025 regarding filing of annual RODTEP return. As mentioned in the circular, we are sending herewith a general guideline note for filing the return.
The return for the year 2023-24 has to be filed within 31st March 2025 (without fine).
Interested members who need expert help in filing the return (on fee payment basis) may kindly contact Mr. A.R.Raghunathan, Chartered Accountant (Mobile : 9840206633, email : raghurodtep@gmail.com) . The fee details can be finalized by members directly with Shri A.R.Raghunathan.
With kind regards
R.Selvam
Executive Director
No: CLE-HO/POL/DOC/2025
19th February 2025
Members of the Council
Sub : Filing of Annual Returns for RoDTEP
Dear Members,
Kindly refer to our earlier circular dated 17th December 2024 on the above subject.
As mentioned in the circular, 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. This return for a particular year is to be filed within 31st March of the succeeding year. A delay of 3 months i.e. upto June will entail a composition fee of Rs.10,000/- and thereafter a composition fee of Rs.20,000/-. RODTEP benefit will be denied if return is not filed and will be resumed only subsequent to payment of applicable composition fee.
In the CLE webinar organized on 2 nd January 2025, members expressed non availability of data like VAT/ excise duty details in transport and fuel bills. Accordingly, a representation was submitted to DGFT by Chairman, CLE requesting to modify the RODTEP annual return format.
However, as per indications given in the webinar on RODTEP organized recently by FIEO (in which senior DGFT officials took part), it is learnt that the RODTEP return has to be filed in the format notified vide aforesaid DGFT Public Notice No.27 dated 23rd October 2024. However, as per Trade Notice No. 27/2024-25 dated 29th January 2025 issued by DGFT (copy enclosed along with RODTEP user Guide/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. 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.
– The Tax/Duties/Levies need to be provided in the fields on pro-rata basis for export products on which the return is being filed.
– 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.
– 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.
– The details of the taxes/levies should be limited to such taxes/levies which are not currently being rebated/refunded through any other mechanism such as GST/Drawback refunds or exemptions by state/central government.
Members may kindly note the above and accordingly check whether you are required to file annual RODTEP return. The return for the year 2023-24 has to be filed within 31st March 2025 (without fine).
Interested members who need expert help in filing the return (on fee payment basis) may kindly contact Mr. A.R.Raghunathan, Chartered Accountant (Mobile : 9840206633, email : raghurodtep@gmail.com) . The fee details can be finalized by members directly with Shri A.R.Raghunathan.
CLE will also shortly circulate a guidance note on filing annual return.
With kind regards
R.Selvam
Executive Director