---
title: "Export Benefits & Claims"
space: "Wiki"
url: "https://jmtradelink.com/docs/exim/export-benefits-claims"
updated: "2026-07-05"
---

# 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:

| Voucher type | Debit | Credit |
|---|---|---|
| **Duty Drawback Entry** | Duty Drawback Receivable | Duty Drawback Income |
| **RODTEP Entry** | RoDTEP Receivable | RoDTEP Income |

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:

```mermaid
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.

![Duty Drawback Claim](/files/exim-duty-drawback-claim.png)

### 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`).