Customs Refunds & Concessions

Overview

Indian exports are meant to leave tax-neutral. Two government mechanisms make that happen: the RoDTEP scheme, which refunds embedded non-GST taxes (fuel levies, electricity duty, local mandates) as digital e-scrips, and the IGST refund route, which returns the integrated goods and services tax paid on export goods directly to the exporter's bank account.

Both run through ICEGATE, Customs' electronic gateway, and both are heavily automated. The RoDTEP claim starts at the shipping bill itself: the Customs House Agent declares it at the item level before the bill is generated, and after the Export General Manifest is filed, the system generates a scroll and then an e-scrip that can offset future import duties or be sold to another importer. The IGST refund works differently: the shipping bill is treated as the refund application, and Customs matches GSTR-1 (Table 6A) and GSTR-3B data against ICEGATE records before crediting the bank account.

Where these claims stall is almost always a data mismatch: a port code or shipping bill number typed differently in GSTR-1 and ICEGATE, an AD code not registered at the export port, or a shipping bill left open in the EDPMS system past the nine-month realization window. Saanvi Advisory handles the end-to-end filing and reconciliation so these gaps are caught before they freeze a refund.

What’s Included

• RoDTEP Claim Filing. Ensuring the scheme code and item-level claim declarations are correctly entered on the shipping bill before generation, so no claim is forfeited at the source.
• E-Scrip Generation & Management. Converting approved RoDTEP scrolls into digital e-scrips on the ICEGATE portal, tracking their one-year validity, and coordinating utilization against import duties or transfer to another importer.
• IGST Refund Processing. Aligning GSTR-1 Table 6A entries with shipping bill data on ICEGATE, verifying GSTR-3B declarations, and tracking the automated bank credit.
• AD Code Registration & Bank Linkage. Registering or verifying the Authorized Dealer code at each export port, and confirming that the bank account linked to ICEGATE matches the GST portal registration.
• Data Mismatch Resolution. Identifying and correcting discrepancies between ERP data, GSTR-1, GSTR-3B and ICEGATE records before they stall a refund.
• Annual RoDTEP Return. Filing the mandatory Annual RoDTEP Return on the DGFT portal by March 31 for exporters whose claims exceed Rs. 1 crore, to prevent port scroll freezes.

Engagement Process

1. Export Profile Review

   Mapping the exporter's commodity lines, port registrations and existing AD code linkages to identify which refund routes apply.

2. Shipping Bill Coordination

   Working with the Customs House Agent to ensure RoDTEP declarations and IGST payment entries are correct on every shipping bill.

3. Refund Processing

   Filing e-scrip conversions, tracking IGST refund credits, and resolving any data mismatches with Customs or the GST Network.

4. Ongoing Monitoring

   Tracking EDPMS realization deadlines, annual return filings, and e-scrip expiry dates across the financial year.

Who This Is For

Exporters shipping goods from India who want to recover the taxes embedded in their export costs. This covers manufacturers exporting finished goods, merchant exporters, and trading houses, whether operating through their own IEC or through a third-party Customs House Agent.