RoDTEP Annual Return (ARR) FY 2023–24 Extended to 31 March 2026: What Exporters Must Do Now

Sometimes, extensions feel like relief…

But in compliance, they also quietly remind us:
👉 “Don’t push it to the edge again.”

The Directorate General of Foreign Trade (DGFT) has extended the due date for filing the Annual RoDTEP Return (ARR) for FY 2023–24 to:

📅 31st March 2026
💰 With a composition fee of ₹15,000

What This Extension Means

Yes, the extension gives exporters some breathing room…

But it also comes with a clear warning:

❌ Failure to file even by the extended deadline may lead to:

• Denial of RoDTEP benefits
  
• Scroll-out of scrips
  

👉 In simple terms: your eligible incentives may be lost.

Why ARR Filing Is Critical

For many exporters, RoDTEP (Remission of Duties and Taxes on Exported Products) is not just an incentive:

👉 It is a real contributor to cash flow

Delaying ARR filing can result in:

• Blocked or denied benefits
  
• Financial impact on margins
  
• Compliance risks during DGFT review
  

Why Exporters Delay ARR Filing

Common reasons include:

• Pending audits
  
• Incomplete reconciliations
  
• Data gaps across systems
  
• Complexity in cost and tax mapping
  

👉 But postponing only increases the risk.

ARR Is Not a Last-Day Compliance

Filing ARR involves more than just form submission. It requires:

• Compilation of export data
  
• Mapping of operational costs
  
• Identification of embedded taxes
  
• Proper reconciliation across records
  

👉 DGFT reviews the data submitted—so accuracy matters as much as timeliness.

Action Plan for Exporters

✔️ Start Data Compilation Now

• Gather:
  
  • Export invoices
    
  • Shipping bill details
    
  • Cost and tax data
    

✔️ Reconcile Figures Carefully

• Align:
  
  • Financial records
    
  • GST data
    
  • Export documentation
    

✔️ Avoid Last-Minute Filing

• Early filing helps:
  
  • Identify errors
    
  • Reduce stress
    
  • Ensure compliance accuracy
    

✔️ Review Before Submission

• Double-check:
  
  • Data consistency
    
  • Eligibility calculations
    
  • Supporting documentation
    

Key Reference

📄 Public Notice No. 46/2025–2026 dated 5th February 2026 issued by the Directorate General of Foreign Trade

Conclusion

The ARR filing extension is an opportunity—but also a responsibility.

👉 It gives you time to get it right
👉 But not an excuse to delay again

Final Thought 💬

In export compliance:

Incentives reward you…
But discipline protects you.Don’t let a pending ARR turn into a missed benefit.