Filing of Annual RODTEP Return (ARR) reg

रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-24102024-258206 xxxGIDHxxx CG-DL-E-24102024-258206 xxxGIDExxx असाधारण EXTRAORDINARY भाग I—खण्ड 1 PART I—Section 1 प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 301] नई दिल्ली, बधु वार , 23 , 2024/ कार्तकि 1, 1946 No. 301] NEW DELHI, WEDNESDAY, OCTOBER 23, 2024/KARTIK 1, 1946 ( ) (fons'k O;kikj egkfuns'kky; ) 23 a le;≤ ij ;Fkk lशa kfs/kr fons'k — O;kikj uhfr] 2023 ds iSjk 1-03 rFkk 2-04 ds rgr inz Ùk 'kfDr;ks a dk iz;kxs djrs gq,] egkfuns'kd fons'k O;kikj ,rn~}kjk izfØ;k iqLrd 2023 ds v/;k; 4 ds rgr ,d u, iSjk 4-94 dks vf/klwfpr djrs gSa% 6920 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—SEC.1] çfØ;k iqfLrd 2023 ds v/;k; 4 ds varxZr ,d u;k ijS k 4-94 dk s ’kkfey fd;k tk jgk gS] tk s bl çdkj g%S d½ fu;kZr mRiknu eas ç;qä fufof"V;ks a dh ç—fr vkSj okLrfod djks a ,o a 'kqYdkas dh jkf'k dk vkdyu djus ds fy,] tSlk fd ,QVhih ds iSjk 4-54 ds rgr vuqe;s gS] vkjvkMs hVhbZih ykHkkas dk nkok djus okys fu;kZrdkas dk s çfØ;k iqfLrd] 2023 ds ifjf'k"V&4nn ds rgr fn, x, çk:i ds vuqlkj okf"kZd vkjvksMhVhbZih fjVuZ ¼,vkjvkj½ nkf[ky djuk vko';d gksxkA fdlh fo'k"s k foÙkh; 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LFkkfir ugha gks tkrkA LØ‚y vkmV dh cgkyh eas o s f'kfiax fcy Hkh 'kkfey gksxa ]s tks ,vkjvkj dk vuqikyu u djus ds dkj.k igys LØ‚y vkmV ugh a fd, x, FksA ?k½ ,vkjvkj eas nkf[ky 'kqYd ekQh nkoks a dk s çekf.kr djus okys HkkSfrd@fMftVy fjd‚MZ dk s ikpa ¼5½ o"kZ dh vof/k ds fy, cuk, j[kus dh vko';drk gksxh] ftls ,vkjvkj dk vkdyu djus okys lacaf/kr çkf/kdkjh ds le{k çLrqr fd;k tk ldrk gAS ³½ ,vkjvkj Qkbfyax dk le;≤ ij vifs{kr lko/kkuh ds fy, ewY;kadu fd;k tk ldrk gS vkSj njkas eas mi;qä la'kk/s ku ds fy, vkjvkMs hVhbZih lfefr ds le{k çLrqr fd;k tk ldrk gS] ftlesa tgka Hkh vko';d gk]s mPp njks a ij fopkj djuk Hkh 'kkfey gSA Pk½ dqN ,vkjvkj ekeykas dh igpku vkbZVh&lgk;rk çkIr tksf[ke vk/kkfjr ekunaMksa }kjk Hkh dh tk ldrh gS] rkfd fu;krZ mRiknu es a ç;qä fufof"V dh ç—fr vkSj ,QVhih ds iSjk 4-54 ds rgr vuqes; okLrfod djks a vkSj 'kqYdkas dh jkf'k dk vkdyu djus ds fy, vkxs dh tkpa dh tk ldsA lacaf/kr çkf/kdkjh] ftls bl laca/k eas vf/k—r fd;k x;k gS] }kjk mfpr eYw ;kadu fd, tkus ds ckn] vkjvkMs hVhbZih fLØi /kkjd] lacaf/kr lhek 'kqYd 'kh"kZ ds varxZr tkap ds ckn ikfjr vkns'k ds vk/kkj ij fdlh Hkh vfrfjä nko s dk s okil djus@tek djus ds fy, mÙkjnk;h gksxkA fu/kkZfjr le; lhek ds Hkhrj vfrfjä nkoks a dks fu;fer u djus ij Ldhe ds rgr vkx s feyus okys ykHk jkds fn, tk,axsA okf"kZd vkj vkMs hVhbZih fjVuZ ¼,vkjvkj½ nkf[ky djus dh çfØ;k vf/klwfpr dh tkrh gSA ,[भाग I—खण् ड 1] भारत का रािपत्र : असाधारण 3 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 Sl Item Field Data to be filled No. Name of the Manufacturer/ 1 Manufacturer Exporter 2 Type of Unit (DTA/AA/SEZ/EoU) 3 IEC/PAN HS Code of the Export Product at 8 4 digit Unit Quantity Code (UQC) of Exported 5 Product /Unit of Measurement Complete Address of the Manufacturing unit with mobile/ office 6 phone and working office email (add more rows if data pertains to more than 1 unit -2A, 2B,etc.) Exact Description of the Product as per 7 Shipping Bill(s) 8 Export Clearance of Goods Quantity of product exported during 8A 01.04.2023 to 31.03.2024 (in UQCs) FOB value of product exported during 8B 01.04.2023 to 01.03.2024 9 Period of Export 01.04.2023 to 31.03.2024 10 Cost of Inbound Transport: Total VAT paid on transportation cost actually incurred with respect to process of procuring raw materials, 10A Rs consumables, spares for manufacture of exported product (Inbound Transportation) (By Road ) Total Excise duty paid on transportation cost actually incurred with respect to process of procuring 10B Rs raw materials, consumables, spares for manufacture of exported product (Inbound Transportation) (By Road ) Total VAT paid on transportation cost actually incurred with respect to process of procuring raw materials, 10C Rs consumables, spares for manufacture of exported product (Inbound Transportation) (By Rail)4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—SEC.1] Total Excise duty paid on transportation cost actually incurred with respect to process of procuring 10D Rs raw materials, consumables, spares for manufacture of exported product (Inbound Transportation) (By Rail) 11 Cost of Outbound Transport: Total VAT paid on transportation cost actually incurred with respect to process of transporting exported 11A Rs product from factory to the gateway port (Out bound Transportation) (By road) Total Excise duty paid on transportation cost actually incurred with respect to process of transporting 11B Rs exported product from factory to the gateway port (Out bound Transportation) (By road) Total VAT paid on transportation cost actually incurred with respect to process of transporting exported 11C Rs product from factory to the gateway port (Out bound Transportation) (By rail) Total Excise duty paid on transportation cost actually incurred with respect to process of transporting 11D Rs exported product from factory to the gateway port (Out bound Transportation) (By rail) 12 Electricity Duty: Total Electricity Duty paid for 12A manufacture of exported product in the Rs. period 01.04.2023 to 31.03.2024 13 Stamp Duty: Stamp Duty paid for relevant Export 13A Rs Documents (in Rs) Fuel used in generation of captive 14 power: Total VAT paid on fuel for 14A manufacture of exported product in the period 01.04.2023 to 31.03.2024 Total Excise duty paid on fuel for 14B manufacture of exported product in the period 01.04.2023 to 31.03.2024 Embedded CGST in purchases from 15 Rs unregistered dealers Embedded SGST in purchases from 16 Rs unregistered dealers Any other Taxes paid (with 17 Rs justification) Incidence of Taxes/ Duties/Levies Borne by the Export Product on account of prior stage 18 cumulative taxes on raw materials/ inputs consumed in the manufacture of exported product :[भाग I—खण् ड 1] भारत का रािपत्र : असाधारण 5 Value of Quantity of Total Taxes/ HS Input Used Input Used Duties/Levies Code of in the Technical in the UQC/ Unit paid on raw the Manufacture Description Manufacture of materials/ Input/ of per unit of the Input of per unit Measurement inputs Raw of Export of Export consumed (In Material Product (In Product Rs.) Rs) 18A Input 1 18B Input 2 18C Input 3 18D Input 4 18E Input 5 Input … (Add more if 18F required) Any other Tax on raw material/inputs 19 Rs consumed (with justification) Taxes/ Duties per unit 20 of Raw Material (only for farm sector) VAT on fuel used in farm sector (for farm 20A products and for Rs product made from farm products only) Embedded CGST paid on inputs such as pesticides, fertilizers 20B etc. used in production Rs of agricultural goods(For farm products only) Embedded SGST paid on inputs such as pesticides, fertilizers 20C etc. used in production Rs of agricultural goods(For farm products only) Kindly indicate any exemptions/concessions w.r.t. fuel taxes/stamp 21 Rs duty/electricity duty/any other taxes being availed, etc. Total Taxes/ Duties/Levies Paid on 22 exported product Rs (10+11+12+13+14+15+16+17+18H+19+20 - 21) during the period 01.04.2023 to6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—SEC.1] 31.03.2024 Total accrued RoDTEP during the 23 Rs period 01.04.2023 to 31.03.2024 RoDTEP Rate given 24 for the exported product What Percentage of FOB value accounts 25 for taxes/duties/levies %(22/8B) paid on exported product Comparision of accured RoDTEP with 26 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: 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:[भाग I—खण् ड 1] भारत का रािपत्र : असाधारण 7 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 RODTEP 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.8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—SEC.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 Sl Item Field Data to be filled No. Name of the Manufacturer/ Manufacturer 1 Exporter 2 Type of Unit (DTA/AA/SEZ/EoU) 3 IEC/PAN 4 HS Code of the Export Product at 8 digit Unit Quantity Code (UQC) of Exported 5 Product /Unit of Measurement Complete Address of the Manufacturing unit with mobile/ office phone and 6 working office email (add more rows if data pertains to more than 1 unit -2A, 2B,etc.) Exact Description of the Product as per 7 Shipping Bill(s) 8 Export Clearance of Goods Quantity of product exported during 8A 01.04.2023 to 31.03.2024 (in UQCs) FOB value of product exported during 8B 01.04.2023 to 01.03.2024 9 Period of Export 01.04.2023 to 31.03.2024 10 Cost of Inbound Transport: Total VAT paid on transportation cost actually incurred with respect to process 10 of procuring raw materials, consumables, Rs A spares for manufacture of exported product (Inbound Transportation) (By Road ) Total Excise duty paid on transportation cost actually incurred with respect to 10 process of procuring raw materials, Rs B consumables, spares for manufacture of exported product (Inbound Transportation) (By Road ) Total VAT paid on transportation cost actually incurred with respect to process 10 of procuring raw materials, consumables, Rs C spares for manufacture of exported product (Inbound Transportation) (By Rail)[भाग I—खण् ड 1] भारत का रािपत्र : असाधारण 9 Total Excise duty paid on transportation cost actually incurred with respect to 10 process of procuring raw materials, Rs D consumables, spares for manufacture of exported product (Inbound Transportation) (By Rail) 11 Cost of Outbound Transport: Total VAT paid on transportation cost actually incurred with respect to process 11 of transporting exported product from Rs A factory to the gateway port (Out bound Transportation) (By road) Total Excise duty paid on transportation cost actually incurred with respect to 11 process of transporting exported product Rs B from factory to the gateway port (Out bound Transportation) (By road) Total VAT paid on transportation cost actually incurred with respect to process 11 of transporting exported product from Rs C factory to the gateway port (Out bound Transportation) (By rail) Total Excise duty paid on transportation cost actually incurred with respect to 11 process of transporting exported product Rs D from factory to the gateway port (Out bound Transportation) (By rail) 12 Electricity Duty: Total Electricity Duty paid for 12 manufacture of exported product in the Rs. A period 01.04.2023 to 31.03.2024 13 Stamp Duty: 13 Stamp Duty paid for relevant Export Rs A Documents (in Rs) Fuel used in generation of captive 14 power: Total VAT paid on fuel for manufacture 14 of exported product in the period A 01.04.2023 to 31.03.2024 Total Excise duty paid on fuel for 14 manufacture of exported product in the B period 01.04.2023 to 31.03.2024 Embedded CGST in purchases from 15 Rs unregistered dealers Embedded SGST in purchases from 16 Rs unregistered dealers 17 Any other Taxes paid (with justification) Rs Incidence of Taxes/ Duties/Levies Borne by the Export Product on account of prior 18 stage cumulative taxes on raw materials/ inputs consumed in the manufacture of exported product :10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—SEC.1] Value of Quantity of Total Taxes/ HS Input Used Input Used Duties/Levi Code in the Technical in the UQC/ Unit es paid on of the Manufactur Descriptio Manufactur of raw Input/ e of per n of the e of per Measureme materials/ Raw unit of Input unit of nt inputs Materi Export Export consumed al Product (In Product (In Rs.) Rs) 18 Input 1 A 18 Input 2 B 18 Input 3 C 18 Input 4 D 18 Input 5 E Input … (Add more if 18F required) Any other Tax on raw material/inputs 19 Rs consumed (with justification) Taxes/ Duties per unit of Raw 20 Material (only for farm sector) VAT on fuel used in farm sector (for farm 20 products and for Rs A product made from farm products only) Embedded CGST paid on inputs such as pesticides, fertilizers 20 etc. used in Rs B production of agricultural goods(For farm products only) Embedded SGST paid on inputs such as pesticides, fertilizers 20 etc. used in Rs C production of agricultural goods(For farm products only)[भाग I—खण् ड 1] भारत का रािपत्र : असाधारण 11 Kindly indicate any exemptions/concessio ns w.r.t. fuel 21 taxes/stamp Rs duty/electricity duty/any other taxes being availed, etc. Total Taxes/ Duties/Levies Paid on exported product 22 Rs (10+11+12+13+14+15+16+17+18H+19+20 - 21) during the period 01.04.2023 to 31.03.2024 Total accrued RoDTEP during the 23 Rs period 01.04.2023 to 31.03.2024 RoDTEP Rate given 24 for the exported product What Percentage of FOB value accounts for 25 %(22/8B) taxes/duties/levies paid on exported product Comparision of accured RoDTEP 26 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.