RODTEP Annual Return

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ARCHANA (Querist)
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27 June 2025 Sir/Mam,

We have exporters, and Our RODTEP in Shipping Bills all FY 2023-24 shown Rs. 6,72,587 We have to File RoDTEP Annual Return or not?

Plz clarify my doubts and explain when we file RODTEP Annuarl Return.

Thanking you

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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27 June 2025 Exporters (IECs) whose total RoDTEP claim exceeds INR 1 crore in a financial year across all 8-digit HS Codes must file annual return.

If your total RoDTEP claims are below INR 1 crore, you are not required to file the ARR.

If you qualify under the INR 1 crore rule, and any individual 8-digit ITC-HS code exceeds INR 50 lakh in RoDTEP claims, an ARR must be filed for each of those codes exceeding INR 50 lakh.

If you qualify under the INR 1 crore rule, but none of your individual 8-digit ITC-HS codes crosses INR 50 lakh in RoDTEP claims, you may file the ARR only for the 8-digit code under which you claimed the highest amount.

The extended due date for filing the ARR for FY 2023-24 (without late fees) is June 30, 2025

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ARCHANA

ARCHANA (Querist)
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28 June 2025 Thank you sir for your Reply, We are not crossed RODTEP claims, not required to file ARR

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Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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28 June 2025 You are welcome.