DGFT Extends Deadline for Filing Annual RoDTEP Returns for FY 2023-24 With Composition Fee [Read Notification]

The Directorate General of Foreign Trade (DGFT), Ministry of Commerce and Industry, has issued Public Notice No. 46/2025-2026 dated 28 February 2026 extending the deadline for filing Annual RoDTEP Returns (ARR) for FY 2023-24 up to 31 March 2026, with payment of a composition fee of Rs 15,000.

RoDTEP (Remission of Duties and Taxes on Exported Products) is a key export incentive scheme under which exporters receive benefits in the form of duty credit scrips. Filing of Annual RoDTEP Return is an important compliance requirement for eligible exporters.

As per DGFT, the extension has been granted under paragraph 1.03 and 2.04 of the Foreign Trade Policy 2023, as amended from time to time. The extension will apply with immediate effect from the date of publication of the Public Notice.

DGFT has also warned exporters that if the Annual RoDTEP Return is not filed even by the extended date, action will be taken as per para 4.94 of the Handbook of Procedures (HBP) 2023. Such action may include denial of RoDTEP benefits and scroll-out of scrips.

In the “Effect of this Public Notice” section, DGFT clarified that the ARR deadline for FY 2023-24 has been extended from 30 November 2025 to 31 March 2026. The extension has been granted with a composition fee of Rs 15,000, in the interest of ease of doing business and export promotion.

Key takeaways for exporters include:

• ARR for FY 2023-24 can now be filed till 31 March 2026.

• A composition fee of Rs 15,000 must be paid for filing during the extended period.

• If ARR is not filed by 31 March 2026, exporters may lose RoDTEP benefits and their scrips may be scrolled out.

This extension is expected to provide relief to exporters who could not meet the earlier deadline. It also gives exporters additional time to regularise RoDTEP compliance and avoid disruption of future incentives.