Export Benefits & Claims

Indian exporters earn two main incentives on every shipment: Duty Drawback (refund of duties embedded in inputs) and RoDTEP (Remission of Duties and Taxes on Exported Products). Exim accrues both at invoice time and consolidates them into claim documents when the scrips actually arrive.

Per-line math on the invoice

On each Sales Invoice line you enter the rates; the app computes the amounts on FOB value:

Duty Drawback Amount = FOB value × Drawback Rate %
RoDTEP Amount        = FOB value × RoDTEP Rate %

Duty Drawback supports a cap: tick Maximum Cap on the line and enter a Capped Amount — if the computed amount exceeds the cap, the cap wins and the Effective Rate shows what you actually earned.

The invoice totals (Total Duty Drawback, Total MEIS) sum the lines.

RoDTEP is labelled MEIS in a few field names — the app predates the MEIS→RoDTEP transition. Same concept: a receivable incentive on FOB value.

Accrual: automatic Journal Entries

On submission of an overseas invoice, Exim posts one JV per benefit using the accounts configured on the Company:

Your P&L recognises the incentive income in the month of export, and the balance sheet carries the government receivable — exactly what your auditor wants to see.

Settlement: the claim documents

Weeks later, the scrips are credited. That's when you create the claim documents — one claim sweeps many invoices:

flowchart LR
    subgraph accrual ["At export (per invoice)"]
        SI1["Invoice 1"] --> JV1["Drawback JV 1"]
        SI2["Invoice 2"] --> JV2["Drawback JV 2"]
        SI3["Invoice 3"] --> JV3["Drawback JV 3"]
    end
    subgraph claim ["At settlement (per period)"]
        JV1 --> CL["Duty Drawback Claim<br/>(Get Entries for date range)"]
        JV2 --> CL
        JV3 --> CL
        CL --> CJV["Consolidated JV<br/>Dr Bank / Credit Account<br/>Cr Drawback Receivable (per JV)"]
    end

Duty Drawback Claim

1. Create a Duty Drawback Claim, set the period (start/end date) and company.
2. Get Entries pulls every unclaimed Duty Drawback Entry JV in the range into the detail table — one row per invoice, with the shipping bill number.
3. Enter the received amount per row (what the scrip actually paid) and the Credit Account (your bank).
4. On submit, the claim posts a consolidated JV clearing each receivable. Small differences go to the Round Off Account — the app refuses a round-off of ₹20 or more, so real short-payments must be handled explicitly, not buried.

RoDTEP Claim

Same pattern, keyed by the scrip number (the claim's ID is the e-scrip number from the ICEGATE portal): period → Get Entries pulls unclaimed RODTEP Entry JVs → credit account → submit posts the consolidated clearing JV.

Both claims validate that each detail row's accounting dimensions match the source invoice, and cancelling a claim cancels its consolidated JV (the original per-invoice accruals stay).

IGST refund (export with GST)

For invoices marked export with payment of GST, submission also posts an IGST-refund JV: the IGST charged moves from the customer receivable to the IGST Export Refund Receivable account, since the refund comes from the government, not the buyer. The JV is linked on the invoice (igst_refund_jv).