The Directorate General of Foreign Trade (DGFT) has extended the deadline for filing the annual return under the RoDTEP scheme for FY 2023-24 to 30th November 2025, with a nominal composition fee of ₹10,000. This extension provides exporters with a critical opportunity to claim embedded indirect tax credits, optimise export costs, and enhance global competitiveness—all while remaining fully compliant.
What is RoDTEP and Why It Matters
RoDTEP (Remission of Duties and Taxes on Exported Products) reimburses exporters for indirect taxes and levies embedded in export products that are not refunded through GST or Customs exemptions.
Examples of eligible taxes:
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State VAT on inputs
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Excise duties on raw materials
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Local levies such as mandi tax, electricity duty, and other cesses
Benefit: Exporters receive electronic duty credit scrips, which can be used to pay customs duties on imports, thereby improving cash flow and reducing export costs.
Who Can Benefit: Simplified Eligibility
RoDTEP is broadly accessible to all exporters, with no minimum turnover or export value requirement. Eligible participants include:
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Manufacturers and merchant exporters
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Domestic Tariff Area (DTA) units
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Special Economic Zones (SEZs)
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Export Oriented Units (EOUs)
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Advance Authorization holders (benefits reinstated from June 2025)
Mandatory requirements:
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Valid Import Export Code (IEC)
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Registration with Customs
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Access to the DGFT portal and Digital Signature Certificate (DSC)
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Declaration of RoDTEP claim on shipping bills
What Expenses Are Covered
RoDTEP reimburses embedded indirect taxes and levies such as:
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Fuel, utilities, and packaging costs
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Local taxes and cesses not refundable under other schemes
Excludes: Direct taxes like income tax, customs duties on exports, or any taxes already refunded.
Key Conditions to Keep in Mind
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Only exports with correctly declared shipping bills qualify.
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Re-exports and deemed exports are not eligible.
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Overlaps with other schemes such as EPCG or Advance Authorization are regulated to prevent double claims.
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Accurate reconciliation of GST, Customs, and DGFT data is essential.
Step-by-Step Filing Process
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Collect Documents: Export invoices, GST returns, customs filings.
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Reconcile Taxes: Verify eligible taxes against actual payments.
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Prepare Annual Return: File on the DGFT portal with supporting records.
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Pay ₹10,000 Fee: Nominal and mandatory.
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Submit Before 30th November 2025: Timely filing prevents loss of credit.
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Claim Scrips: Use electronic duty credit scrips against import customs duties.
Tips to Maximise Benefits
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Plan Import Usage: Scrips are valid for approximately 18 months; schedule imports to utilise credits fully.
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Amendments Allowed: Partial or corrected filings can be submitted before the deadline.
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Monitor RoDTEP Rates: Updated periodically; stay informed via DGFT notifications.
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Maintain Records: Keep shipping bills, invoices, GST returns, and reconciliations ready for audits.
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Compliance Ready: DGFT or Customs may audit claims; ensure documentation is complete.
The extended deadline is an opportunity, not just a compliance requirement. Exporters who act promptly can:
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Reclaim embedded indirect taxes
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Reduce overall export costs
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Strengthen global competitiveness
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Avoid penalties or forfeiture of credits
This is a strategic chance to optimise export operations and working capital while staying fully compliant with DGFT regulations.
Conclusion:
The DGFT’s extension to 30th November 2025 allows exporters to leverage RoDTEP fully. By reconciling taxes, filing accurate returns, and claiming duty credit scrips, businesses can reduce export costs, enhance competitiveness, and secure a tangible financial advantage. Timely action is the key to unlocking the full potential of this scheme.
