DGFT has extended the deadline for filing the Annual RoDTEP Return (ARR) for Financial Year 2023-24 to 31st March 2026, subject to payment of a composition fee of Rs 15,000. The notice also clarifies that failure to file the ARR by the extended deadline will invite action under paragraph 4.94 of the Handbook of Procedures, including denial of RoDTEP benefits and scroll-out of scrips.