RoDTEP Scheme: New Audit Protocol for Verification of Export Claims

The Department of Revenue has intensified the verification process for the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme. The focus has shifted toward a robust post-export audit mechanism to ensure that the remission rates applied to shipping bills align with the actual embedded taxes incurred during production. Under the current framework, Customs authorities are empowered to conduct physical or digital audits of records maintained by the exporter. As stipulated in the RoDTEP guidelines, exporters must maintain a comprehensive record of input taxes, including VAT on fuel, Mandi Tax, and electricity duty, which are not recovered under GST. ## What this means for exporters Exporters must ensure that the shipping bill declarations match the records in their Electronic Credit Ledger (ECL). Inconsistencies found during a RoDTEP audit could lead to the recovery of scrip values with applicable interest. It is highly recommended to conduct an internal 'RoDTEP Health Check' to verify that the HS Codes used for claiming remissions are precisely categorized under the valid Appendix 4R. Documentation of non-GST input taxes should be preserved for at least five years to satisfy compliance queries.