Executive Summary:
This public notice issued by the Directorate General of Foreign Trade (DGFT) adds provisions to the Handbook of Procedures to implement the Scheme for Rebate of State and Central Taxes and Levies (RoSCTL). It outlines the application process, conditions for claiming rebates on exports, and the recovery mechanism for excess claims. The scheme is valid for exports made up to March 31, 2020, and applications must be filed within one year of the shipping bill upload date.
Key Points / Main Content:
RoSCTL Scheme Application Procedure:
* Applications for claiming rebates under RoSCTL must be filed online with a digital signature on the DGFT website (http:dgft.gov.in) with the relevant Regional Authority (RA) using ANF4R.
* Exporters must link relevant shipping bills to the online application; linking e-BRCs is not required.
* A single application can include a maximum of 50 shipping bills.
* Split scrips are permitted as per para 3.09 of the Handbook of Procedures (HBP).
* Jurisdictional RA is determined by para 3.06b of the HBP, but the restriction of choosing one RA at the beginning of the financial year does not apply.
Port of Registration:
* EDI and Non-EDI port shipments cannot be combined in one application.
* For EDI ports, the applicant can choose any port from which the export was made for registration.
* For Non-EDI ports, the port of registration must be the specific Non-EDI port of export, requiring separate applications for each.
Scrip Issuance and Registration:
* The DGFT online system will process applications electronically, and scrips will be issued based on system approval.
* RAs will issue scrips without verifying EDI shipping bill details after system-based approval.
* Scrips will be delivered by hand or post based on the applicant's online selection.
* Duty Credit Scrips, including splits, will be issued with a single port of registration which shall be any one of the EDI ports from where export is made or the port of export for non-EDI ports.
* Duty credit scrips must be registered at the port mentioned on the scrip before use.
* Once registered at an EDI port, the scrip can be used at any EDI port or manual port under the Telegraphic Release Advise (TRA) procedure.
* TRA is required for imports at any other port if the port of registration is a manual port.
Validity and Revalidation:
* Duty Credit Scrips are valid for 24 months from the date of issue and must be valid on the date of duty debit.
* Revalidation is not permitted unless covered under paragraph 2.20c of the HBP.
Application Deadline:
* Applications must be filed within one year from the date of uploading shipping bills from ICEGATE to the DGFT server.
* Late cuts are not allowed under RoSCTL.
* The scheme is valid for exports made up to March 31, 2020.
Non-EDI Shipping Bills:
* For Non-EDI shipping bills, the concerned RA will verify the details from the original shipping bills before granting the scrip.
Duplicate Scrips:
* Duplicate scrips may be issued under RoSCTL as per para 2.24 of the Handbook of Procedures 2015-20.
Eligibility:
* All exporters are eligible except those on the DGFT Denied Entity List.
Recovery Mechanism:
* Applicants must maintain export-related documents for three years from the scrip issuance date for scrutiny and recovery purposes.
* Failure to produce original documents upon demand will result in a requirement to refund the rebate with interest.
* Excess rebates must be refunded with interest as per paragraph 3.19 of FTP.
* Failure to refund or respond within 30 days will result in action under the FTDR Act and Rules.
* The rebate is subject to receipt of sale proceeds within the time allowed under FEMA, 1999.
Interest and Penalties:
* Interest at 15% per annum will be charged on overpayments from the date of scrip debit until repayment.
* No interest is charged if unutilized scrips are returned, but penalties may be imposed for misdeclaration or fraudulent practices.
Impact Analysis:
Exporters:
* Impact: Eligible exporters can benefit from rebates on state and central taxes and levies, improving competitiveness.
* Action Required: File online applications with accurate shipping bill details, maintain records for three years, and ensure compliance with FEMA regulations.
Regional Authorities (RAs):
* Impact: RAs are responsible for processing online applications, issuing scrips, and verifying details for Non-EDI shipping bills. They also handle recovery of excess claims.
* Action Required: Process applications electronically, examine electronic records for excess claims, and initiate recovery actions when necessary.
Directorate General of Foreign Trade (DGFT):
* Impact: DGFT oversees the implementation of the RoSCTL scheme and ensures compliance with the Foreign Trade Policy.
* Action Required: Maintain the DGFT website and system for processing applications and issuing scrips.
Key Entities Referenced
Directorate General of Foreign Trade: The issuing authority of the public notice, responsible for foreign trade policy.
New Delhi: Location of issuance of the public notice.
Foreign Trade Policy 2015-2020: The governing policy under which the Director General of Foreign Trade is exercising powers.
Handbook of Procedures: A document that provides detailed procedures for implementing the Foreign Trade Policy. Amendments to this handbook are mentioned in the notice.
Ministry of Textiles: The ministry that notified the Scheme for Rebate of State and Central Taxes and Levies (RoSCTL).
Scheme for Rebate of State and Central Taxes and Levies: A scheme (RoSCTL) designed to provide rebates on state and central taxes and levies for the textile sector.
Customs Act 1962: Indian legislation related to customs duties. Section 28AA is relevant in the context of refunds and interest.
Foreign Exchange Management Act, 1999: Indian legislation governing foreign exchange transactions, relevant to the receipt of sale proceeds for exports.
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EXTRAORDINARY
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PART I—Section 1
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PUBLISHED BY AUTHORITY
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1949 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—SEC. 1]
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insu vij lfpo4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—SEC. 1]
MINISTRY OF COMMERCE AND INDUSTRY
(Department of Commerce)
(DIRECTORATE GENERAL OF FOREIGN TRADE)
PUBLIC NOTICE
New Delhi, the 29th March, 2019
No. 83/2015-2020
Subject: Addition of provisions under the Handbook of Procedures for implementation of the Scheme for Rebate
of State and Central Taxes and Levies, as notified by the Ministry of Textiles for issuance of scrip for RoSCTL
under a MEIS type mechanism
F. No. 01/61/180/360/AM19/PC-3.— In exercise of powers conferred under paragraph 1.03 of the Foreign
Trade Policy (2015-2020), the Director General of Foreign Trade hereby adds the following paras in the Chapter 4 of the
Handbook of Procedures, with immediate effect.
4.95 Procedure to apply for the Scheme for Rebate of State and Central Levies and Taxes (RoSCTL)
a. The para 4.01 (c) of the FTP is about the RoSCTL. The Gazette Notification of the Ministry of Textiles no.
14/26/2016-IT (Vol II) dated 07.03.2019 outlines the provisions of the Scheme for Rebate of State and Central Taxes and
Levies (RoSCTL) to support the Textile Sector (for garments and made-ups).
b. The rates of Rebate under the scheme have been notified vide the Gazette Notification of the Ministry of
Textiles No. 14/26/2016-IT(Vol – II) dated 08.03.2019. The rates of RoSCTL Scheme are notified as Schedules 1, 2, 3
and 4 of the notification. The Schedule 1 and 2 are the rates of State and Central taxes and levies respectively, for apparel
and made-ups. Schedules 3 and 4 are the rates of State and Central taxes and levies respectively, applicable for apparel
exports when the fabric (including interlining) only has been imported duty free under Special Advance Authorization
Scheme.
c. An application for claiming rebate under RoSCTL on exports, shall be filed online, using digital signature, on
DGFT website at http://dgft.gov.in with RA concerned in ANF4 R. The relevant shipping bills shall be linked with the
on-line application by the exporter/ applicant online. There would be no requirement of linking e BRCs for applying for
RoSCTL. A maximum of 50 shipping bills would be allowed to be attached in one single application by the exporter in
the online module.
d. Facility of Split Scrips: Provisions of para 3.09 of the HBP shall apply mutatis mutandis.
e. The Jurisdictional RA for application of the RoSCTL would be as per the para 3.06 (b) of the HBP. The
applicants shall ensure that they are applying only to the concerned Jurisdictional RA, as per para 3.06 (b) of the
Handbook of Procedures for getting the scrip and shall submit a declaration to that effect while applying for the scrip
online. However, the limitation imposed in para 3.06 (a) regarding choosing a RA at the beginning of financial year and
maintaining the same RA for all applications in that Financial year shall not apply.
f. Choice of Port of Registration for RoSCTL Scrips: While making an online application
i. Shipments from EDI Ports and Non-EDI Ports cannot be clubbed in one application.
ii. The applicant can chose the Port of registration for EDI enabled ports from any one of the ports from where
export is made.
iii. In case of exports through non-EDI port, the port of registration shall be the relevant non-EDI port of exports.
Accordingly, separate application shall be filed for each non-EDI port
g. The DGFT online system shall electronically process the online applications and scrip shall be issued based on
a system based approval and check mechanism. After system based approval, scrips will be issued by RAs without cross
verifying EDI Shipping Bill details. The Scrip would be delivered by hand or by post, based on the option selected by the
applicant while applying online.
h. Registration of Scrips: Port of Registration of Scrips issued under RoSCTL would be as follows:
1. Duty Credit Scrip (including splits) shall be issued with a single port of registration which shall be any one of
the EDI ports from where export is made. In case of shipments from Non EDI ports, the Duty Credit Scrip (including
splits) under RoSCTL shall be issued with a single port of registration which shall be the port of export.¹Hkkx Iµ[k.M 1º Hkkjr dk jkti=k % vlk/kj.k 5
2. Duty credit scrip needs to be registered at the port mentioned on the scrip. This is to be done prior to allowing
usage of duty credit. Once registered at EDI port, scrip can be automatically used at any EDI port for import and at any
manual port under Telegraphic Release Advise (TRA) procedure.
3. In case port of registration is a manual port, TRA shall be required for imports at any other port.
i. Validity period and Revalidation: Duty Credit Scrip shall be valid for a period of 24 months from the date of issue
and must be valid on the date on which actual debit of duty is made. Revalidation of Duty Credit Scrip shall not be
permitted unless covered under paragraph 2.20(c) of HBP.
j. Last date of filing of application for Duty Credit Scrips: The application will have to be filed within one year of
the date of uploading of the shipping bills from ICEGATE to DGFT server. After this period, no application can be filed
and the shipping bills would be time barred. There is no provision of late cut under RoSCTL. The Scheme is valid for
exports made upto 31.03.2020 only.
k. Processing of Non EDI Shipping bills at RA: In case of Non EDI shipping bills concerned RA shall verify the
details entered by the exporter from the original shipping bills before grant of scrip.
l. A duplicate scrip may be issued under the RoSCTL, under the provisions of the para 2.24 of the Handbook of
Procedures 2015-20.
m. All exporters are eligible for making a claim under the RoSCTL, except the entities/IEC which are in the Denied
Entity List of the DGFT
4.96 Recovery Mechanism
a. The record of shipping bills and other documents related to export, is required to be maintained by the applicant
for a period of 3 years from the date of issuance of scrip for post issue scrutiny and recovery purposes. Licensing
Authority may call such documents in original at anytime within 3 years. In case the applicant fails to submit the
original documents on demand by Licensing Authority, the applicant shall be liable to refund the rebate granted along
with interest at the rate prescribed under Section 28AA of Customs Act 1962, from the date of issuance of scrip.
b. Also, there can be instances, where based on the application of the exporter, amount more than the eligible
amount has been issued under RoSCTL; in such cases, concerned RA will examine the relevant scrip’s electronic records
and in case, an excess claim/ excess disbursal is taken note of by the RA, the RA would request the firm to explain the
discrepancy. In case an excess grant of rebate is established, the applicant shall refund the excess claim with interest as
prescribed in paragraph 3.19 of FTP
c. In case the applicant fails to refund the excess claim as stipulated above or does not respond to any
communication by RA within 30 days of receipt of such communication, RA will initiate action as per FT(D&R) Act and
Rules.
d. The rebate allowed is subject to the receipt of sale proceeds within time allowed under the Foreign Exchange
Management Act, 1999 failing which such rebate shall be deemed never to have been allowed. Action under the
FT(D&R) Act may be taken by the Regional Authorities for repayment of erroneous or excess paid RoSCTL. Further, the
exporter is required to return any over-payment of rebate issued through the scrips arising from miscalculation. Where
there is repayment, recovery or return, interest shall also be paid by exporter at the rate of fifteen percent per annum
calculated from the date of debit of the scrip till the date of repayment. In case the exporter returns the un-utilized scrips,
no interest will be charged, however, penalty may be imposed under an Adjudication order on the grounds of mis-
declaration or fraudulent practice.
Effect of this Public Notice: Suitable provisions has been inserted in the Handbook of Procedures, to implement the
Ministry of Textiles Notification No. 14/26/2016-IT ( Vol II) dated 07.03.2019 regarding the Scheme for Rebate of State
and Central Taxes and Levies by the DGFT.
ALOK VARDHAN CHATURVEDI,
Director General of Foreign Trade and
Ex-Officio Add. Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.