The Directorate General of Foreign Trade (DGFT), under the Ministry of Commerce and Industry, has extended the deadline for filing the Annual RoDTEP Return (ARR) for the financial year 2023-24.
As per Public Notice, the revised due date for filing the ARR is now March 31, 2026, subject to payment of a composition fee of Rs. 15,000.
The public notice, dated February 5, 2026, has been issued in exercise of powers conferred under paragraphs 1.03 and 2.04 of the Foreign Trade Policy (FTP) 2023, as amended from time to time. The extension takes effect from the date of publication of the notice in the Gazette of India.
The Remission of Duties and Taxes on Exported Products (RoDTEP) scheme was introduced to ensure that exporters are reimbursed for embedded taxes and duties that are not otherwise refunded under existing mechanisms. To ensure transparency and accountability, exporters availing benefits under the scheme are required to file an Annual RoDTEP Return (ARR), disclosing export details and RoDTEP credits availed during the relevant financial year.
For FY 2023-24, the earlier deadline for filing the ARR had already been extended up to November 30, 2025. The latest notification provides a further extension of four months, acknowledging practical difficulties faced by exporters in complying with procedural requirements.
According to the public notice the ARR for FY 2023-24 can now be filed up to March 31, 2026. A one-time composition fee of Rs. 15,000 is payable for filing during the extended period. The extension is applicable uniformly to eligible exporters covered under the RoDTEP scheme.
The DGFT has also issued a clear warning regarding non-filing of the ARR even within the extended timeline. In case the Annual RoDTEP Return is not filed by March 31, 2026, action will be taken in accordance with Paragraph 4.94 of the Handbook of Procedures (HBP), 2023.
The measures may include denial of future RoDTEP benefits, and scroll-out of already issued RoDTEP scrips, which could have serious financial implications for exporters.
Read More: JurisHour | Tax Law Daily Bulletin : February 5, 2026
