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Ministry of Commerce and Industry Directorate General of Foreign Trade

Filing of Annual RODTEP Return (ARR) reg

Issue Date: 23 October 2024 Published: 24 October 2024
Gazette ID: CG-DL-E-24102024-258206 Download PDF Official source ↗
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                Core Purpose
            

            
Publication of Appendix 4RR prescribing the format for furnishing product-wise manufacturer/exporter data under the Annual RoDTEP Return (ARR).

        

        

        
        
        

            

                
                    
                    
                    
                    
                
                Detailed Summary
            

            
The notification publishes Appendix 4RR, a prescribed format for submitting data under the Annual RoDTEP Return (ARR), to be furnished export product-wise by the individual manufacturer or manufacturer-exporter, with a separate sheet required for each product; the format requires disclosure of the manufacturer/manufacturer-exporter's name, type of unit (DTA/AA/SEZ/EOU), IEC/PAN, eight-digit HS Code, Unit Quantity Code, complete address of the manufacturing unit, exact product description per the shipping bill(s), and export clearance details, along with quantity and FOB value of the product exported during the period 1st April 2023 to 31st March 2024; it further requires reporting, for the same period, of inbound and outbound transportation costs (VAT and excise duty paid, by road and by rail), electricity duty paid on manufacture of the exported product, stamp duty paid on relevant export documents, VAT and excise duty on fuel used for captive power generation, embedded CGST and SGST on purchases from unregistered dealers, and any other taxes paid with justification.

        

        

        
        

            

                
                    
                    
                    
                    
                    
                
                Full Text
            

            
            

                
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-24102024-258206
EXTRAORDINARY
PART I-Section 1
PUBLISHED BY AUTHORITY
No. 301]
NEW DELHI, WEDNESDAY, OCTOBER 23, 2024/KARTIK 1, 1946
6920 GI/2024
(1)

Appendix 4RR - Format for submitting data under Annual RoDTEP Return (ARR)
To be furnished Export Product-wise by individual manufacturer/ manufacturer-exporter - Separate
sheet for each product needs to be submitted

+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| SI  | Item Field                                                                                                                                                            | Data to be filled      |
| No. |                                                                                                                                                                       |                        |
+=====+=======================================================================================================================================================================+========================+
| 1   | Name of the Manufacturer/ Manufacturer Exporter                                                                                                                       |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 2   | Type of Unit (DTA/AA/SEZ/EoU)                                                                                                                                         |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 3   | IEC/PAN                                                                                                                                                               |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 4   | HS Code of the Export Product at 8 digit                                                                                                                              |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 5   | Unit Quantity Code (UQC) of Exported Product/Unit of Measurement                                                                                                      |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 6   | Complete Address of the Manufacturing unit with mobile/ office phone and working office email (add more rows if data pertains to more than 1 unit -2A, 2B,etc.)     |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 7   | Exact Description of the Product as per Shipping Bill(s)                                                                                                              |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 8   | Export Clearance of Goods                                                                                                                                             |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 8A  | Quantity of product exported during 01.04.2023 to 31.03.2024 (in UQCs)                                                                                                |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 8B  | FOB value of product exported during 01.04.2023 to 01.03.2024                                                                                                         |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 9   | Period of Export                                                                                                                                                      | 01.04.2023 to 31.03.2024 |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 10  | Cost of Inbound Transport:                                                                                                                                            |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 10A | Total VAT paid on transportation cost actually incurred with respect to process of procuring raw materials, consumables, spares for manufacture of exported product    | Rs                     |
|     | (Inbound Transportation) (By Road )                                                                                                                                   |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 10B | Total Excise duty paid on transportation cost actually incurred with respect to process of procuring raw materials, consumables, spares for manufacture of exported    | Rs                     |
|     | product (Inbound Transportation) (By Road)                                                                                                                            |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 10C | Total VAT paid on transportation cost actually incurred with respect to process of procuring raw materials, consumables, spares for manufacture of exported product    | Rs                     |
|     | (Inbound Transportation) (By Rail)                                                                                                                                    |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 10D | Total Excise duty paid on transportation cost actually incurred with respect to process of procuring raw materials, consumables, spares for manufacture of exported    | Rs                     |
|     | product (Inbound Transportation) (By Rail)                                                                                                                            |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 11  | Cost of Outbound Transport:                                                                                                                                           |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 11A | Total VAT paid on transportation cost actually incurred with respect to process of transporting exported product from factory to the gateway port (Out bound           | Rs                     |
|     | Transportation) (By road)                                                                                                                                             |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 11B | 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    | Rs                     |
|     | Transportation) (By road)                                                                                                                                             |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 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           | Rs                     |
|     | Transportation) (By rail)                                                                                                                                             |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 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    | Rs                     |
|     | Transportation) (By rail)                                                                                                                                             |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 12  | Electricity Duty:                                                                                                                                                     |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 12A | Total Electricity Duty paid for manufacture of exported product in the period 01.04.2023 to 31.03.2024                                                                | Rs.                    |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 13  | Stamp Duty:                                                                                                                                                           |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 13A | Stamp Duty paid for relevant Export Documents (in Rs)                                                                                                                 | Rs                     |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 14  | Fuel used in generation of captive power:                                                                                                                             |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 14A | Total VAT paid on fuel for manufacture of exported product in the period 01.04.2023 to 31.03.2024                                                                     | Rs                     |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 14B | Total Excise duty paid on fuel for manufacture of exported product in the period 01.04.2023 to 31.03.2024                                                              | Rs                     |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 15  | Embedded CGST in purchases from unregistered dealers                                                                                                                  | Rs                     |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 16  | Embedded SGST in purchases from unregistered dealers                                                                                                                  | Rs                     |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 17  | Any other Taxes paid (with justification)                                                                                                                             | Rs                     |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 18  | Incidence of Taxes/ Duties/Levies Borne by the Export Product on account of prior stage cumulative taxes on raw materials/ inputs consumed in the manufacture of      |                        |
|     | exported product :                                                                                                                                                    |                        |
|     |                                                                                                                                                                       |                        |
|     |     +----------------+---------------------+---------------------+---------------------+---------------------+---------------------+                               |
|     |     | HS Code of the | Technical           | Value of Input Used | Quantity of Input   | UQC/Unit of         | Total Taxes/        |                               |
|     |     | Input/ Raw     | Description of the  | in the Manufacture  | Used in the         | Measurement         | Duties/Levies paid  |                               |
|     |     | Material       | Input               | of per unit of      | Manufacture of per  |                     | on raw materials/   |                               |
|     |     |                |                     | Export Product      | unit of Export      |                     | inputs consumed     |                               |
|     |     |                |                     | (In Rs)             | Product             |                     | (In Rs.)            |                               |
|     |     +================+=====================+=====================+=====================+=====================+=====================+                               |
|     | 18A | Input 1        |                     |                     |                     |                     |                     |                               |
|     |     +----------------+---------------------+---------------------+---------------------+---------------------+---------------------+                               |
|     | 18B | Input 2        |                     |                     |                     |                     |                     |                               |
|     |     +----------------+---------------------+---------------------+---------------------+---------------------+---------------------+                               |
|     | 18C | Input 3        |                     |                     |                     |                     |                     |                               |
|     |     +----------------+---------------------+---------------------+---------------------+---------------------+---------------------+                               |
|     | 18D | Input 4        |                     |                     |                     |                     |                     |                               |
|     |     +----------------+---------------------+---------------------+---------------------+---------------------+---------------------+                               |
|     | 18E | Input 5        |                     |                     |                     |                     |                     |                               |
|     |     +----------------+---------------------+---------------------+---------------------+---------------------+---------------------+                               |
|     | 18F | Input ...      |                     |                     |                     |                     |                     |                               |
|     |     | (Add more if   |                     |                     |                     |                     |                     |                               |
|     |     | required)      |                     |                     |                     |                     |                     |                               |
|     |     +----------------+---------------------+---------------------+---------------------+---------------------+---------------------+                               |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 19  | Any other Tax on raw material/inputs consumed (with justification)                                | Rs                     |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 20  | Taxes/ Duties per unit of Raw Material (only for farm sector)                                     |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 20A | VAT on fuel used in farm sector (for farm products and for product made from farm products only)  | Rs                     |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 20B | Embedded CGST paid on inputs such as pesticides, fertilizers etc. used in production of           | Rs                     |
|     | agricultural goods(For farm products only)                                                        |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 20C | Embedded SGST paid on inputs such as pesticides, fertilizers etc. used in production of           | Rs                     |
|     | agricultural goods(For farm products only)                                                        |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 21  | Kindly indicate any exemptions/concessions w.r.t. fuel taxes/stamp duty/electricity duty/any      | Rs                     |
|     | other taxes being availed, etc.                                                                   |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 22  | Total Taxes/ Duties/Levies Paid on exported product during the period 01.04.2023 to               | Rs (10+11+12+13+14+15+16+17+18H+19+20 - 21) |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 23  | 31.03.2024 Total accrued RoDTEP during the period 01.04.2023 to 31.03.2024                        | Rs                     |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 24  | RoDTEP Rate given for the exported product                                                        |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 25  | What Percentage of FOB value accounts for taxes/duties/levies paid on exported product            | %(22/8B)               |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 26  | Comparision of accured RoDTEP with total Taxes/ Duties/Levies Paid on exported product            |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 27  | Remarks                                                                                           |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+

MINISTRY OF COMMERCE AND INDUSTRY
(Department of Commerce)
(Directorate General of Foreign Trade)
PUBLIC NOTICE
New Delhi, 23rd October, 2024
No. 27/2024-25
Subject: Filing of Annual RODTEP Return (ARR) - reg

F. No. 01/94/180/166/AM24/PC-3.— In exercise of powers conferred under Paragraph
1.03 and 2.04 of the Foreign Trade Policy, 2023, as amended from time to time, the Director
General of Foreign Trade hereby notifies a new Para 4.94 under Chapter 4 of the Handbook of
Procedures 2023:

A new para 4.94 is being added under Chapter 4 of Handbook of Procedures 2023 as under:

4.94. Filing of Annual RODTEP Return (ARR):

1. To assess the nature of inputs used in export production and the amount of actual taxes &
duties incurred, as permissible under Para 4.54 of FTP, the exporters claiming RODTEР
benefits shall be required to file an Annual RODTEP Return (ARR) as per the format
given under Appendix-4RR of Handbook of Procedures, 2023. The Annual RODTEP
Return (ARR) for RoDTEP claims filed in a particular financial year shall be filed on
DGFT portal by 31st March of the next financial year i.e. RODTEP claims information for
Financial Year 2023-24 shall be required to be filed by 31.03.2025. This requirement for
filing the annual return to begin with the exporters (IECs) whose total RoDTEP claim
exceeds Rs. 1 crore in a financial year across all 8-digit HS Codes.

2. 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.

3. A composition fee of Rs. 10,000/- will need to be paid for delayed filing of ARR upto 30th
June i.e. RODTEP claims information for Financial Year 2023-24 with composition fees
can be filed within a grace period of 3 months i.e.by 30.06.2025. Thereafter, a composition
fees of Rs.20,000 /- will need to be paid after 30th June. Subsequent to the payment of the
applicable composition fee, the RoDTEP scrolls will be resumed within 45 days, till an
online API based message exchange is established between DGFT and Customs. The
resumption of scroll out shall also cover the Shipping Bills that were not scrolled out
earlier on account of non-compliance of ARR.

4. 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.

5. 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.

6. Certain ARR cases may also be identified by the IT-assisted risk-based criteria, for further
scrutiny to assess the nature of inputs used in export production and the amount of actual
taxes & duties incurred, as permissible under Para 4.54 of FTP. After due assessment is
made by the concerned authority, who has been mandated in this regard, the RODTEP
scrip holder will be liable to refund/surrender any excess claims based on the order passed
after the scrutiny under the relevant customs head. Failure to regularise the excess claims
within a specified time frame will lead to stopping of further benefits under the Scheme.
Effect of the Public Notice: Procedure for filing of Annual RoDTEP Return (ARR) is being
notified.

SANTOSH KUMAR SARANGI, Director General of Foreign Trade Ex-officio Addl. Secy.

Appendix 4RR - Format for submitting data under Annual RoDTEP Return (ARR)
To be furnished Export Product-wise by individual manufacturer/ manufacturer-exporter -
Separate sheet for each product needs to be submitted

+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| SI  | Item Field                                                                                                                                                            | Data to be filled      |
| No. |                                                                                                                                                                       |                        |
+=====+=======================================================================================================================================================================+========================+
| 1   | Name of the Manufacturer/ Manufacturer Exporter                                                                                                                       |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 2   | Type of Unit (DTA/AA/SEZ/EoU)                                                                                                                                         |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 3   | IEC/PAN                                                                                                                                                               |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 4   | HS Code of the Export Product at 8 digit                                                                                                                              |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 5   | Unit Quantity Code (UQC) of Exported Product/Unit of Measurement                                                                                                      |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 6   | Complete Address of the Manufacturing unit with mobile/ office phone and working office email (add more rows if data pertains to more than 1 unit -2A, 2B,etc.)     |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 7   | Exact Description of the Product as per Shipping Bill(s)                                                                                                              |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 8   | Export Clearance of Goods                                                                                                                                             |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 8A  | Quantity of product exported during 01.04.2023 to 31.03.2024 (in UQCs)                                                                                                |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 8B  | FOB value of product exported during 01.04.2023 to 01.03.2024                                                                                                         |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 9   | Period of Export                                                                                                                                                      | 01.04.2023 to 31.03.2024 |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 10  | Cost of Inbound Transport:                                                                                                                                            |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 10A | Total VAT paid on transportation cost actually incurred with respect to process of procuring raw materials, consumables, spares for manufacture of exported product    | Rs                     |
|     | (Inbound Transportation) (By Road )                                                                                                                                   |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 10B | Total Excise duty paid on transportation cost actually incurred with respect to process of procuring raw materials, consumables, spares for manufacture of exported    | Rs                     |
|     | product (Inbound Transportation) (By Road)                                                                                                                            |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 10C | Total VAT paid on transportation cost actually incurred with respect to process of procuring raw materials, consumables, spares for manufacture of exported product    | Rs                     |
|     | (Inbound Transportation) (By Rail)                                                                                                                                    |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 10D | Total Excise duty paid on transportation cost actually incurred with respect to process of procuring raw materials, consumables, spares for manufacture of exported    | Rs                     |
|     | product (Inbound Transportation) (By Rail)                                                                                                                            |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 11  | Cost of Outbound Transport:                                                                                                                                           |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 11A | Total VAT paid on transportation cost actually incurred with respect to process of transporting exported product from factory to the gateway port (Out bound           | Rs                     |
|     | Transportation) (By road)                                                                                                                                             |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 11B | 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    | Rs                     |
|     | Transportation) (By road)                                                                                                                                             |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 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           | Rs                     |
|     | Transportation) (By rail)                                                                                                                                             |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 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    | Rs                     |
|     | Transportation) (By rail)                                                                                                                                             |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 12  | Electricity Duty:                                                                                                                                                     |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 12A | Total Electricity Duty paid for manufacture of exported product in the period 01.04.2023 to 31.03.2024                                                                | Rs.                    |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 13  | Stamp Duty:                                                                                                                                                           |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 13A | Stamp Duty paid for relevant Export Documents (in Rs)                                                                                                                 | Rs                     |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 14  | Fuel used in generation of captive power:                                                                                                                             |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 14A | Total VAT paid on fuel for manufacture of exported product in the period 01.04.2023 to 31.03.2024                                                                     | Rs                     |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 14B | Total Excise duty paid on fuel for manufacture of exported product in the period 01.04.2023 to 31.03.2024                                                              | Rs                     |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 15  | Embedded CGST in purchases from unregistered dealers                                                                                                                  | Rs                     |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 16  | Embedded SGST in purchases from unregistered dealers                                                                                                                  | Rs                     |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 17  | Any other Taxes paid (with justification)                                                                                                                             | Rs                     |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 18  | Incidence of Taxes/ Duties/Levies Borne by the Export Product on account of prior stage cumulative taxes on raw materials/ inputs consumed in the manufacture of      |                        |
|     | exported product :                                                                                                                                                    |                        |
|     |                                                                                                                                                                       |                        |
|     |     +----------------+---------------------+---------------------+---------------------+---------------------+---------------------+                               |
|     |     | HS Code of the | Technical           | Value of Input Used | Quantity of Input   | UQC/Unit of         | Total Taxes/        |                               |
|     |     | Input/ Raw     | Description of the  | in the Manufacture  | Used in the         | Measurement         | Duties/Levies paid  |                               |
|     |     | Material       | Input               | of per unit of      | Manufacture of per  |                     | on raw materials/   |                               |
|     |     |                |                     | Export Product      | unit of Export      |                     | inputs consumed     |                               |
|     |     |                |                     | (In Rs)             | Product             |                     | (In Rs.)            |                               |
|     |     +================+=====================+=====================+=====================+=====================+=====================+                               |
|     | 18A | Input 1        |                     |                     |                     |                     |                     |                               |
|     |     +----------------+---------------------+---------------------+---------------------+---------------------+---------------------+                               |
|     | 18B | Input 2        |                     |                     |                     |                     |                     |                               |
|     |     +----------------+---------------------+---------------------+---------------------+---------------------+---------------------+                               |
|     | 18C | Input 3        |                     |                     |                     |                     |                     |                               |
|     |     +----------------+---------------------+---------------------+---------------------+---------------------+---------------------+                               |
|     | 18D | Input 4        |                     |                     |                     |                     |                     |                               |
|     |     +----------------+---------------------+---------------------+---------------------+---------------------+---------------------+                               |
|     | 18E | Input 5        |                     |                     |                     |                     |                     |                               |
|     |     +----------------+---------------------+---------------------+---------------------+---------------------+---------------------+                               |
|     | 18F | Input ...      |                     |                     |                     |                     |                     |                               |
|     |     | (Add more if   |                     |                     |                     |                     |                     |                               |
|     |     | required)      |                     |                     |                     |                     |                     |                               |
|     |     +----------------+---------------------+---------------------+---------------------+---------------------+---------------------+                               |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 19  | Any other Tax on raw material/inputs consumed (with justification)                                | Rs                     |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 20  | Taxes/ Duties per unit of Raw Material (only for farm sector)                                     |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 20A | VAT on fuel used in farm sector (for farm products and for product made from farm products only)  | Rs                     |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 20B | Embedded CGST paid on inputs such as pesticides, fertilizers etc. used in production of           | Rs                     |
|     | agricultural goods(For farm products only)                                                        |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 20C | Embedded SGST paid on inputs such as pesticides, fertilizers etc. used in production of           | Rs                     |
|     | agricultural goods(For farm products only)                                                        |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 21  | Kindly indicate any exemptions/concessions w.r.t. fuel taxes/stamp duty/electricity duty/any      | Rs                     |
|     | other taxes being availed, etc.                                                                   |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 22  | Total Taxes/ Duties/Levies Paid on exported product during the period 01.04.2023 to               | Rs (10+11+12+13+14+15+16+17+18H+19+20 - 21) |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 23  | 31.03.2024 Total accrued RoDTEP during the period 01.04.2023 to 31.03.2024                        | Rs                     |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 24  | RoDTEP Rate given for the exported product                                                        |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 25  | What Percentage of FOB value accounts for taxes/duties/levies paid on exported product            | %(22/8B)               |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 26  | Comparision of accured RoDTEP with total Taxes/ Duties/Levies Paid on exported product            |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+
| 27  | Remarks                                                                                           |                        |
+-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------+

Declaration: I/We, in regard to my/our claim under RoDTEP scheme, hereby declare that: 1. Any
claim made under RoDTEP is not with respect to any duties or taxes or levies which are
exempted or remitted or credited under any other mechanism outside RoDTEP. 2. The
amount of remission availed under RoDTEP in thespecfied period is not more than duties or
taxes or levies actually incurred in the same period. I/We declare that the aforesaid
particulars are correct.
Place:
Date:

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

                

                
                
                
            

            
        


        
        

        
        
        

            

                

                    
                        
                    
                

                

                    
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