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Biz Advisory

RoDTEP Advisory & Scrip Utilisation

RoDTEP (Remission of Duties and Taxes on Exported Products) advisory — schedule rate determination, electronic scrip generation via ICEGATE, utilisation against basic customs duty, and grievance redressal. RoDTEP Scheme (August 2021), ICEGATE portal, Customs (Remission of Duties and Taxes on Exported Products) Rules 2021, shipping bill declaration, e-scrip ledger, duty credit utilisation.

Reviewed by CA Harun Raaj, ICAI Reg. No. 238303·Last reviewed:
Discuss with usTypical timelineRoDTEP Advisory

RoDTEP (Remission of Duties and Taxes on Exported Products) advisory — schedule rate determination, electronic scrip generation via ICEGATE, utilisation against basic customs duty, and grievance redressal. RoDTEP Scheme (August 2021), ICEGATE portal, Customs (Remission of Duties and Taxes on Exported Products) Rules 2021, shipping bill declaration, e-scrip ledger, duty credit utilisation. We keep the work founder-friendly and evidence-led so the company can move without unnecessary back-and-forth.

What is included
  • • RoDTEP Advisory scope review and action plan
  • • Document checklist and evidence review
  • • Drafting, computation, or filing support
  • • Submission support and acknowledgement tracking
  • • Follow-up on queries, corrections, or notices
  • • Closure notes and next-step reminders
Documents required
  • • Core records relevant to the transaction
  • • Any notice or approval already on file
  • • Financial or ownership evidence
  • • A contact person who can answer follow-up questions
Government fees

See the fee table below for the statutory filing charge and common delay logic.

Legal basis
  • • Section 128 of the Companies Act 2013
  • • Section 143 of the Companies Act 2013
  • • Section 44AA of the Income-tax Act 1961
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Process

How the service works

The workflow is built to be predictable: document collection, legal review, filing, and post-filing follow-through.

Step 1Scope

Confirm the scope

We map the exact service route to the trigger, form set, and documentary evidence so the work starts on the right footing.

Step 2Docs

Collect the records

We gather the company records, notices, or transaction documents needed for rodtep advisory and check them for gaps.

Step 3Draft

Prepare the filing or memo

We draft the computations, filings, or advisory memo so the next person in the chain can review it quickly and confidently.

Step 4Close

Submit and track follow-up

We move the file through submission, keep the acknowledgement trail tidy, and handle any follow-up questions that come back.

AEO summary

RoDTEP Advisory is the CA-led workflow that helps a Private Limited company stay compliant, file the right forms, and keep the record trail clean.

RoDTEP Advisory & Scrip Utilisation workflow

We start by checking the exact trigger, the legal route, and the documents that make rodtep advisory executable for a Private Limited company. That keeps the filing or advisory work tied to the actual statutory path instead of a generic checklist.

Once the scope is locked, we prepare the working papers, filings, and follow-up notes so the matter can move without unnecessary back-and-forth. The goal is to make the process understandable for the founder, the finance team, and the reviewer.

  • • Scope mapping for rodtep advisory
  • • CA-led document review and drafting
  • • Submission support and acknowledgement tracking

What this protects for the company

For a Private Limited company, the value is not just speed. It is also about keeping the record trail clean enough for banks, investors, regulators, and future diligence work.

A founder-friendly process lowers the chance of avoidable notices, rework, or missed deadlines while keeping the company aligned with the right section, rule, or circular in Biz Advisory.

  • • Cleaner compliance evidence for Biz Advisory
  • • Better preparation for diligence or audit
  • • Less last-minute chasing inside the finance team

Government fees

Fee breakdown

ItemFeeNotes
No standalone government feeNilThis is a professional assignment; statutory fees apply only if the matter includes a connected filing or portal step.
Connected filing or application feeAs per applicable portal / authority scheduleOnly relevant if the work includes a statutory submission such as a return, registration, or approval.

Timeline

Typical turnaround

Typical timeline usually means a 1–3 weeks turnaround, assuming documents are complete and any board or shareholder approvals are already in place.

Pricing note

Government fees depend on the exact filing route and any connected statutory filings.

Export compliance reference

The FTP 2023 & RBI anchors that bind before the first shipment

These four anchors are the export pre-flight checklist — each one is a statutory prerequisite that quietly blocks refunds, drawback, or the shipment itself when it is missing. IEC updation keeps the exporter live on the DGFT portal; the AD code link makes Customs credit IGST refunds and drawback automatically; the LUT removes the cash-out on zero-rated supplies; and realisation through the AD bank is what closes the export transaction with the RBI framework.

ObligationWindow / triggerStatutory basisFiled via
IEC annual updation1 April – 30 June every year — the annual updation window; non-updation deactivates the IECFTP 2023, Para 2.05(e)DGFT portal (dgft.gov.in)
AD code linkingBefore the first shipment — the AD code must be live on the ICEGATE profile for IGST refund and duty-drawback credit to flowFEMA 1999 s.10(1); Customs Act 1962 ss.50-51; CBIC/ICEGATE Circular 15/2018; FTP 2023 Para 2.04 (RoDTEP prerequisite)ICEGATE (Customs) — the 14-digit AD code issued by the AD bank
LUT (Letter of Undertaking)Before the first zero-rated export — valid till the end of the financial year of filing, renewed annuallyIGST Act 2017 s.16(1)(a)/(3); Rule 96A CGST Rules 2017GST portal — Form GST RFD-11
Export-proceeds realisationUnder current regulation — 9-month baseline; verify the operative window with your AD bank before relying on itFEM (Export of Goods and Services) Regulations 2015, Reg 9; RBI Master Direction on Export of Goods and ServicesAD bank — BRC/eBRC as the standard evidence of realisation

Verify before you rely on a date. The export-proceeds realisation window oscillated in 2025-26 (extended to 15 months in November 2025, reverted to 9 months in June 2026) and is under current regulation — confirm the operative window with your AD bank. Similarly, RBI is transitioning the software-export SOFTEX declaration into the unified EDF — confirm the operative form with your AD bank rather than assuming either form. Portal mechanics on DGFT, GST, and ICEGATE can change and should be re-checked at filing time; the statutory anchors above are the stable part.

Related services

Keep the company moving

IEC Import Export Code

Register for an IEC on the DGFT portal — required before the first export shipment.

Export GST LUT Refund

File a Letter of Undertaking annually and claim zero-rated GST refund under Rule 89.

Advance Authorisation

Import inputs duty-free against Standard Input-Output Norms with a 24-month export obligation.

FAQ

Frequently asked questions

What taxes and duties does RoDTEP refund?
Section 51B of the Customs Act 1962 and the RoDTEP scheme refund embedded central, state, and local taxes and duties that are not otherwise rebated on exported goods. It is not a refund of every customs levy, but of the unrebated embedded taxes the scheme covers.
How is the RoDTEP rate determined?
The RoDTEP rate is product-specific and notified by DGFT, so it is not the same for every exporter in a sector. The applicable rate depends on the HS code and the notified schedule for the export item.
What is the process for claiming a RoDTEP scrip through the shipping bill?
RoDTEP is generally claimed by declaring it on the shipping bill at export, after which the scrip is generated in the EDI workflow. The shipping bill is the key export document that drives the claim.
Can RoDTEP scrips be sold?
Yes. The duty credit scrip is transferable under the scheme framework, so exporters often sell it to importers or customs brokers who can use the credit. Section 51B recognises the scrip as an electronic duty credit instrument.
Can SEZ and EOU units claim RoDTEP?
SEZ and EOU exports are generally excluded or restricted under the RoDTEP notifications, so eligibility has to be checked shipment by shipment. The exclusion comes from the scheme notification, not from the Customs Act alone.

Canonical reference: https://www.pvtltd.co/services/rodtep-advisory

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We can help with the filing, the legal mapping, and the follow-up work that keeps the company compliant after submission.

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