Comprehensive Guide to the RODTEP Scheme: Steps for Exporters

The Remission of Duties and Taxes on Export Products (RODTEP) Scheme is a crucial incentive for Indian exporters, aimed at enhancing the competitiveness of Indian goods in the global market. By reimbursing various duties and taxes incurred during the production of exported products, the RODTEP Scheme provides significant financial relief to exporters. To help you navigate this process smoothly, we’ve broken down the RODTEP Scheme into a detailed step-by-step guide.

Understanding the RODTEP Scheme Process

Here’s a clear, step-by-step breakdown of the RODTEP Scheme, presented in a structured table format for ease of understanding.

1. Eligibility Check

Step	Description	Responsible Entity
1.1	Confirm if the exported goods fall under the RODTEP Scheme categories.	Exporter
1.2	Verify if the exporter is registered with the Directorate General of Foreign Trade (DGFT).	Exporter

What to Do: Ensure your products are eligible and that you are registered with DGFT to participate in the scheme.

2. Application for Export

Step	Description	Responsible Entity
2.1	Exporter ships the goods.	Exporter
2.2	Obtain the Shipping Bill or Bill of Export.	Exporter

What to Do: Ship your goods and acquire the necessary Shipping Bill or Bill of Export documentation.

3. Filing of Export Return

Step	Description	Responsible Entity
3.1	File the Shipping Bill/Bill of Export details in the GST Portal.	Exporter
3.2	Ensure all related tax documents and invoices are included.	Exporter

What to Do: Enter the details of your Shipping Bill or Bill of Export into the GST Portal, including all related tax documents and invoices.

4. Claim Submission for RODTEP

Step	Description	Responsible Entity
4.1	Prepare and submit the RODTEP claim application through the DGFT portal.	Exporter
4.2	Ensure all required documents are attached, including the Shipping Bill, Invoice, and proof of payment.	Exporter

What to Do: File your RODTEP claim application on the DGFT portal, making sure to attach all required documents.

5. Verification by Authorities

Step	Description	Responsible Entity
5.1	DGFT verifies the claim submission.	DGFT (Directorate General of Foreign Trade)
5.2	Customs department may also verify the details.	Customs Department

What to Do: Await verification from DGFT and potentially the Customs Department regarding your claim.

6. Processing of the Claim

Step	Description	Responsible Entity
6.1	DGFT processes the claim based on verification.	DGFT
6.2	If approved, the RODTEP credit is issued.	DGFT

What to Do: DGFT will process and, if approved, issue the RODTEP credit.

7. Credit Issuance

Step	Description	Responsible Entity
7.1	RODTEP credit is reflected in the exporter’s account.	DGFT
7.2	Exporter can use the credit for duty payment or other eligible purposes.	Exporter

What to Do: Once issued, the RODTEP credit will appear in your account, which you can then use for various eligible purposes.

8. Record Keeping and Compliance

Step	Description	Responsible Entity
8.1	Maintain all records of the RODTEP claims and related documents for audit purposes.	Exporter
8.2	Ensure compliance with any audit requirements or follow-up requests from DGFT.	Exporter

What to Do: Keep thorough records of your RODTEP claims and comply with any audit requirements from DGFT.

Summary Table

Stage	Key Steps	Responsible Entity
Eligibility Check	Confirm eligibility and registration	Exporter
Application for Export	Ship goods and obtain Shipping Bill/Bill of Export	Exporter
Filing of Export Return	File details in GST Portal	Exporter
Claim Submission	Submit RODTEP claim application with required documents	Exporter
Verification	DGFT and Customs verify the claim	DGFT, Customs Department
Processing of Claim	DGFT processes and approves claim	DGFT
Credit Issuance	RODTEP credit is issued and reflected in exporter’s account	DGFT
Record Keeping	Maintain records and ensure compliance	Exporter

By following these steps meticulously, exporters can streamline their RODTEP claims and ensure they make the most of this valuable incentive.