The Directorate General of Foreign Trade (DGFT), under the Ministry of Commerce & Industry, has issued Public Notice No. 46/2025-2026 dated February 05, 2026, announcing the extension of the deadline for filing the Annual RoDTEP Return (ARR) for the financial year 2023-24.
Key Highlights
- The last date for filing the ARR for FY 2023-24 has been extended to 31 March 2026.
- The filing will require a composition fee of ₹15,000, applicable from the date of publication of this notice.
- The extension has been granted under the powers conferred by paragraphs 03 and 2.04 of the Foreign Trade Policy (FTP) 2023, allowing such deadlines to be amended from time to time.
Compliance Requirements
As per the conditions stated in Para 4.94 of the Handbook of Procedures (HBP) 2023, failure to file the ARR by the extended deadline may result in:
- Denial of RoDTEP benefits; and
- Scroll-out restrictions on scrips.
Purpose of Extension
The DGFT has clarified that the extension is intended to facilitate ease of doing business and promote export operations, ensuring exporters are able to comply with ARR filing requirements smoothly.
The Public Notice can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/02/ENG-PN-Extension-for-filing-ARR.pdf
