Directorate General of Foreign Trade vide Public Notice dated 23rd October, 2024 has issued clarification regarding filing of Annual RODTEP Return (ARR). Non-reporting of the ARR shall lead to denial of benefits under the RODTEP scheme and no further scroll out of RODTEP claims for the SBS will be permitted at the Customs Port of Export after the grace period of three (3) months i.e. after 30th June.
The physical/digital records substantiating the duty remission claims, as filed in ARR, will need to be maintained for a period of five (5) years which may be produced before the concerned authority assessing the ARR.
ARR filings may also be periodically assessed for necessary due diligence and presented before RoDTEP Committee for suitable revision of rates including for the consideration of higher rates wherever warranted.