9911796707
TMI BlogIntroduction of online module for filing Annual RoDTEP Return (ARR)X X X X Extracts X X X X X X X X Extracts X X X X ..... s are required to be filed for DTA and for AA/EoU/SEZ Exports. 3. Returns are required only for those 8-digit HS Code items where the claimed RoDTEP benefit value is Rs. 50 lakhs or more in a year. If none of the 8-digit HS Codes meet the Rs. 50 lakh threshold, a single return should be filed for the 8-digit HS Code with the highest accrued support under RoDTEP in the financial year. 4. The Tax/Duties/Levies need to be provided in the fields on pro-rata basis for export products on which the retrun is being filed. 5. Wherever approximation is used for calculation of taxes/duties/levies etc. the same should be justified and substantiated at the time of scrutiny in case the return is picked up for scrutiny on the Risk Management System. 6. The return should be complete to the extent possible. Minor items with low value may be omitted if they don't significantly alter the amount of remission claimed. 7. The details of the taxes/levies should be limited to such taxes/levies which are not currently being rebated/refunded through any other mechanism such as GST refunds or exemptions by state/central government. Field related Instructions - 1. Basic Details Sl No. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res for manufacture of exported product (Inbound Transportation) (By Road ) * This means the total tax you paid on the cost of bringing raw materials, supplies, and parts needed to make your exported product. This tax is specifically for the transportation costs, not the items themselves. It's the tax you paid on the cost of moving these items by road. * It may also include estimate on the VAT for the inward transportation for raw materials/Intermediaries being received by the supplier /third-party supplying intermediary/consumables etc. to the factory of the exporter. * It does not have to be accurate, however, this should be based on the reasonably justified estimate. Note: VAT is a type of tax levied by the State/UT Government on the Transportation Fuels such as Diesel. 10B Total Excise duty paid on transportation cost actually incurred with respect to process of procuring raw materials, consumables, spares for manufacture of exported product (Inbound Transportation) (By Road ) This refers to the total amount of tax you paid specifically on the cost of transporting raw materials, consumables, and spare parts that you used to manufacture your exported product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factory to the port from where it will be shipped internationally. This tax is only for the transportation costs, not the product itself. It's the tax you paid on the cost of moving your product by road. * It may also include estimate on the Excise for the outward transportation for packaging materials, spare, consumables etc. being forwarded by the supplier/third-party from its own premises directly to the gateway ports for export to be made by the exporter. * It does not have to be accurate, however, this should be based on the reasonably justified estimate. Note: Excise duty is a type of tax/duty levied by the Union Government on the Transportation Fuels such as Diesel. 11C Total VAT paid on transportation cost actually incurred with respect to process of transporting exported product from factory to the gateway port (Out bound Transportation) (By rail) Similar to 11 A. 11D Total Excise duty paid on transportation cost actually incurred with respect to process of transporting exported product from factory to the gateway port (Out bound Transportation) (By rail) Similar to 11 B. 12 Electricity Duty: 12A Total Electricity Duty paid for manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods(For farm products only) This means the Central Goods and Services Tax (CGST) that is included in the price of inputs like pesticides and fertilizers for agricultural activities. 20C Embedded SGST paid on inputs such as pesticides, fertilizers etc. used in production of agricultural goods(For farm products only) This means the State Goods and Services Tax (CGST) that is included in the price of inputs like pesticides and fertilizers for agricultural activities. 21 Kindly indicate any exemptions/concessions w.r.t. fuel taxes/stamp duty/electricity duty/any other taxes being availed, etc. It is to be given with proper justification. 23 Total accrued RoDTEP during the period 01.04.2023 to 31.03.2024. Value of the total amount of benefit that you are eligible for under the RoDEP Scheme in the given period. 24 RoDTEP Rate given for the exported product The rate at which the exported product is eligible for RoDTEP benefit as mentioned in Appendix 4R or/and Appendix 4RE. 3. Input Details Sl No. Item Field Description 18 Incidence of Taxes/ Duties/ Levies Borne by the Export Product on account of prior stage cumulative taxes on raw materials/ inputs consumed in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the goods for providing the information. The rules of Para 3 of the general instructions given in this manual shall also apply for merchant exporters. 28. How shall we arrive at the tax amount claimed on the fuel used for transportation. For example, I have an invoice of transport charges from the transporter without any fuel consumption and associated taxation details. Ans: The firm should follow the same reporting method that is used before the RoDTEP committee for fixation of RoDTEP rate. Alternatively, the firm may establish an approximation of arriving at fuel charges and associated taxation based on a survey with their transporters and the same may be used as a basis for calculation of transportation related refunds one full financial year. The details of such approximation should be kept ready for verification for the stipulated period. 29. If the actual claim amount received under the RoDTEP Scheme is less than the total RoDTEP claim value of Rs. 1 Cr or more, are the exporters required to file the Annual RoDTEP Return? Ans: The exporters are required to file the annual RoDTEP Return if the the total RoDTEP claim value in more the Rs. 1 Cr or more. For example ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
