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Dated: 11.03.2025

Filing the Annual RoDTEP Return (ARR) – Process Roadmap

Section	Details
Overview	The Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme is an export incentive program by the Government of India to refund unrebated taxes and duties embedded in the manufacturing and export process. Filing under RoDTEP is essential for exporters to claim benefits and ensure compliance.
Annual Filing & Compliance	Applicability: If the total RoDTEP claim exceeds ₹1 crore per financial year. Rules for Filing ARR: If Total RoDTEP Claim ₹1 crore → ARR NOT required. If Total RoDTEP Claim ₹1 crore If any 8-digit HS Code has claims ₹50 lakh, ARR is required for each such HS Code. If no individual HS Code exceeds ₹50 lakh, ARR is required only for the highest claimed HS Code.
Example for ARR Filing	Total RoDTEP Claim: ₹1.2 crore – HS Code 1 → ₹60 lakh ✅ (ARR required) – HS Code 2 → ₹51 lakh ✅ (ARR required) – HS Code 3 → ₹3 lakh ❌ (Not required) – HS Code 4 → ₹6 lakh ❌ (Not required)
Key Compliance Points	– Report all taxes, levies, and transport duties paid. – Justify RoDTEP claims if scrutinized under Risk Management System (RMS).
Documents Required for RoDTEP Filing
Export-Related Documents	1. Shipping Bills (SBs) – Issued by Customs during export clearance. – Must mention “RoDTEP Claimed” in the remarks section. 2. Export Invoices & Packing Lists – Must contain 8-digit HSN Code, quantities, and FOB value. 3. Export General Manifest (EGM) – Proof of shipment departure from India. 4. Bill of Lading (BL) / Airway Bill (AWB) – Proof of shipment transport and ownership transfer. 5. Letter of Credit (LC) or Purchase Order (PO) – Helps verify contractual trade value.
RoDTEP Claim Documents	1. E-Scrip Details (Downloaded from ICEGATE) – Proof of RoDTEP credit issuance. 2. RoDTEP Utilization Statement – Summary of how e-Scrips were used. 3. RoDTEP Ledger (Unused & Used Scrips) – Must maintain a ledger of unutilized and utilized credits.
Taxation & Financial Compliance Documents	1. GST Returns (GSTR-1 & GSTR-3B) – Ensures non-overlapping of GST refunds and RoDTEP claims. 2. Bank Realization Certificate (BRC) – Proof that export proceeds have been received. 3. Foreign Inward Remittance Certificate (FIRC) – Used if BRC is unavailable. 4. Duty Drawback Records (if applicable) – Ensures RoDTEP does not overlap with duty drawback claims.
Transportation & Embedded Tax Documents	1. Freight & Transportation Bills – Proof of state-level VAT & excise duties paid on fuel. 2. Transporter Invoices & Freight Bills – Includes fuel cost and applicable taxes.
Standard Thumb Rule for VAT & Excise Duty on Fuel in India	1. Government-Declared Fuel Price Breakup – Published by the Ministry of Petroleum & Natural Gas. 2. Industry-Accepted Fuel Cost Breakup – Excise Duty: 25-30% of total fuel price. – State VAT: 20-35% depending on the state. 3. Estimation Formula – VAT = (State’s VAT Rate) × (Total Fuel Price per Liter) – Excise Duty = Fixed Excise Duty Rate × Liters Consumed *Rates of VAT may vary state wise. Pls refer to your State VAT rates for the applicable tax as on the date of Transporters Invoice.
Electricity Duty & Stamp Duty Records	– Electricity Bills proving duty/tax paid on power used in manufacturing. – Stamp Duty Receipts on export documentation.
Company Compliance & Annual Reporting Documents	1. Annual Financial Statements – Balance Sheet & Profit & Loss Statement. 2. Export Turnover Statement – Summary of yearly export sales with FOB values. 3. Declaration of No Misuse of RoDTEP Benefits – A self-declaration ensuring no double claims. 4. Annual RoDTEP Return (ARR) (if applicable) – Breakdown of HS Codes and utilization details.
Additional Supporting Documents (If Required)	1. Foreign Trade Policy (FTP) Approvals – Required for SEZ, EOU, and Advance Authorization exporters. 2. Import-Export Code (IEC) – Issued by DGFT for filing RoDTEP claims. 3. Customs Valuation Documents – Needed if Customs disputes the FOB value.
Legal Compliance & Documentation	– Fuel price charts, state tax department notifications, and past invoices may be used to justify estimated tax components.

Our Earlier Post on ARR: RoDTEP Scheme- Mandatory annual filing compliance

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Source: DGFT, Ministry of Commerce, Govt. of India

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