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. The extension has been notified through Public Notice No. 46/2025‑2026 dated 05 February 2026.
The extension aims to provide exporters additional time to complete mandatory reporting under the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme and ensure continuity of benefits without compliance disruptions.
Revised Deadline and Applicable Composition Fee
As per the public notice, the Annual RoDTEP Return for FY 2023‑24 can now be filed up to 31 March 2026. Filing during the extended period will require payment of a composition fee of ₹15,000, applicable from the date of publication of the notice.
This extension revises the earlier filing deadline of 30 November 2025, offering exporters a final window to regularise compliance.
Legal Basis for the Extension
DGFT has exercised its powers under paragraphs 1.03 and 2.04 of the Foreign Trade Policy (FTP) 2023, which allow the government to amend procedures, conditions, and timelines in the interest of orderly trade administration.
These provisions enable DGFT to extend compliance timelines where required to facilitate exports while maintaining regulatory oversight.
Consequences of Non‑Filing
The public notice reiterates that failure to file the Annual RoDTEP Return by 31 March 2026 will attract action under paragraph 4.94 of the Handbook of Procedures (HBP) 2023. Such action may include:
- Denial of RoDTEP benefits, and
- Scroll‑out of RoDTEP scrips.
This reinforces that ARR filing is a mandatory compliance requirement for exporters availing RoDTEP benefits.
What Exporters Should Do Now
Exporters who have availed or intend to avail RoDTEP benefits for FY 2023‑24 should ensure that the Annual RoDTEP Return is filed within the extended timeline along with the prescribed composition fee. Delayed or non‑filing may directly impact eligibility for benefits and scrip utilisation.
The extension reflects DGFT’s effort to balance compliance enforcement with ease of doing business and export promotion, while making it clear that no further relaxation should be assumed.
Source:
DGFT Public Notice No. 46/2025‑2026 dated 05 February 2026