Extension of Filing Annual RoDTEP Returns for FY 2023-24

The Directorate General of Foreign Trade (DGFT), under the Ministry of Commerce and Industry, has issued Public Notice No. 46/2025-2026, dated 5th February 2026, announcing an important update regarding the filing of Annual RoDTEP Returns (ARR) for the Financial Year 2023-24. This extension is aimed at promoting ease of doing business and supporting export promotion efforts.

What is RoDTEP?

The Remission of Duties and Taxes on Exported Products (RoDTEP) scheme was introduced by the Government of India to boost exports by reimbursing embedded taxes and duties that exporters incur. Filing Annual RoDTEP Returns is a mandatory requirement for exporters to claim benefits under this scheme.

Key Highlights of the Public Notice

Extended Deadline for Filing ARR:
- The deadline for filing Annual RoDTEP Returns for FY 2023-24 has been extended from 30th November 2025 to 31st March 2026.
- This extension provides exporters with additional time to comply with the filing requirements.
Composition Fee for Late Filing:
- Exporters filing their ARR during the extended period will need to pay a composition fee of Rs. 15,000.
- This fee is applicable from the date of publication of the public notice.
Consequences of Non-Filing:
- Exporters who fail to file their ARR by the extended deadline of 31st March 2026 will face strict measures as per Paragraph 4.94 of the Handbook of Procedures (HBP), 2023.
- These measures include denial of RoDTEP benefits and scroll-out of scrips, which could significantly impact exporters’ financial benefits under the scheme.

Impact of the Extension

The extension reflects the government’s commitment to supporting exporters and ensuring compliance with the RoDTEP scheme. By providing additional time, the DGFT aims to reduce the compliance burden on exporters and facilitate smoother operations in the export sector. The introduction of a composition fee ensures accountability while allowing flexibility for businesses to meet their obligations.

What Should Exporters Do?

Exporters are advised to:

File their ARR before the extended deadline of 31st March 2026 to avoid penalties and loss of benefits.
Ensure payment of the composition fee of Rs. 15,000 if filing during the extended period.
Familiarize themselves with Paragraph 4.94 of the Handbook of Procedures (HBP), 2023, to understand the implications of non-compliance.

Conclusion

This extension is a welcome move for exporters, providing them with additional time to fulfill their obligations under the RoDTEP scheme. However, it is crucial for businesses to act promptly and ensure compliance to avoid penalties and loss of benefits. The government’s proactive approach in extending the deadline highlights its focus on ease of doing business and export promotion.

Listen to this on our #YouTube Channel

In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services.

We offer Legal advice and litigation support in matters related to Indirect Tax-Customs, FTP, other Indirect Tax matters & Arbitration law, all sorts of Central licensing and related matters. Come and explore the new way of doing business with us!

Source: DGFT

Disclaimer

Handy Download:

DGFT Public NoticeDownload

Connect with us for more-

@ Team S J EXIM SERVICES, New Delhi, IN

CP: Ms. Shubhra Jha, Founder

Tel: +91-11-4999 2707 I +91-9999005693

Web: www.sjexim.services

EMAIL: operations@sjexim.services I shubhra@sjexim.services

Facebook: www.facebook.com/sjeximservices

LinkedIn: https://www.linkedin.com/company/90794255/admin/feed/posts/

YouTube: https://www.youtube.com/@sjeximIndia

Subscribe our WhatsApp Channel: https://whatsapp.com/channel/0029VaTxDT8JZg4CHEOSoK47

Subscribe our Telegram Channel: https://t.me/sjeximindia

S J EXIM Services