DGFT has introduced an online module for filing Annual RoDTEP ...

Exporters Claiming RoDTEP Benefits Over Rs. 1 Crore Must File Annual Returns Through New Online Module

January 31, 2025

Circulars DGFT

DGFT has introduced an online module for filing Annual RoDTEP Return (ARR) on its portal for exporters who claimed RoDTEP benefits exceeding Rs. 1 crore in FY 2023-24. Separate returns must be filed for DTA and AA/EoU/SEZ exports. Returns are mandatory only for 8-digit HS codes where claimed RoDTEP benefit value is Rs. 50 lakhs or more annually. The module requires detailed reporting of embedded taxes including VAT, excise duty on transportation, electricity duty, stamp duty and other levies that are not refunded through other mechanisms. Merchant exporters claiming over Rs. 1 crore must file ARR in coordination with manufacturer suppliers. The system calculates total tax incidence based on input details and tax components provided. Supporting documentation for calculations must be maintained for verification.

View Source

← Previous Next →

DGFT has introduced an online module for filing Annual RoDTEP ...

Exporters Claiming RoDTEP Benefits Over Rs. 1 Crore Must File Annual Returns Through New Online Module

January 31, 2025

Circulars DGFT

You may also like:

This public notice notifies the procedure for filing Annual RoDTEP Return (ARR) to assess taxes/duties incurred on inputs used in export production. Key points are:...

Section 80P deduction claim filed in a return submitted in response to notice u/s 142(1) is valid. The Income Tax Act does not mandate that the return must be filed u/ss...

Penalty u/s 271B - no tax audit conducted u/s 44AB - bonafide belief - When Gross profit is more than Rs.4 crores, it means the Gross Receipts were definitely more than...

This order authorizes Income-tax authorities to admit applications or claims for refund and carry forward of loss u/s 119(2)(b) of the Income-tax Act, 1961. It...

Disqualification of Director - Non filing of annual returns - Scope of the circular - Provisions of Schedule II and Schedule III of the Act of 2013 also came into effect...

Validity of revised return filed vis-a-vis claims made thereunder - revised return treated as non-est - the appellant filed his original return otherwise than u/s 139(1)...

The preliminary assessment u/s 143(1) is limited to processing the return for arithmetical errors, incorrect expense claims, verifying audit reports, deductions, and...

Jurisdiction of Single Member Bench of the Income Tax Appellate Tribunal - Monetary limit Rs.50 lakhs for hearing Appeal - In the present case, the assessee returned...

The Income Tax Appellate Tribunal considered whether an assessee can claim deduction under Chapter VI-A of the Income Tax Act, 1961 for the first time in the return...

Direct tax collections for FY 2023-24 as of 17.06.2023 show net collections of Rs. 3,79,760 crore, a growth of 11.18% compared to the preceding year. - Gross collections...

Exemption u/s 11 was not claimed in original return due to auditor's mistake in Form No. 10B. Assessee rectified mistake by filing revised Form No. 10B. Statutory claim...

Online Module for Filing & Tracking Quality Complaints/Trade Disputes relating to International Trade

Rejection of rectification petition - turnover of the petitioner was erroneously reported in the GSTR 1 return - The High Court acknowledges the petitioner's claim...

The assessee, a works contractor, filed a return in compliance with Section 153A notice and claimed deduction u/s 80IA, which was not claimed in the original return...

HC determined that online tax filing utilities cannot inherently prevent taxpayers from making legitimate claims under Section 87A of the Income Tax Act. While...

Quick Updates: