Executive Summary:
This notification from the Ministry of Textiles amends the Scheme for Rebate of State Levies on Export of Garments, specifically addressing the procedure for recovery of rebate amounts. It outlines the process for the Central Board of Excise and Customs (CBEC) to issue recovery letters to exporters, and for the Textile Commissioner to recover outstanding amounts as arrears of land revenue. The notification is effective as of August 31, 2016.
Key Points / Main Content:
Recovery Procedure:
* CBEC officer will issue a letter to the exporter:
* Informing the rebate amount to be paid back and the date from which interest is due.
* Requesting deposit of the full sum within 30 days into the Ministry of Textiles' account and submission of proof to the Textile Commissioner within 60 days of the letter's issue.
* Informing that unreconciled amounts will be recovered by the Textile Commissioner.
* A copy of the CBEC letter will be sent to the Textile Commissioner.
* If rebate and/or interest remains due, the Textile Commissioner will:
* Prepare and sign a certificate specifying the amount due.
* Send it to the concerned District Collector for recovery as arrears of land revenue.
Residual Issues:
* The Secretary of the Ministry of Textiles will consider residual issues related to the scheme.
* Their decision will be final and binding.
Impact Analysis:
Exporters:
* Impact: Exporters are subject to a formal procedure for recovery of rebate amounts, including potential interest charges and recovery as arrears of land revenue.
* Action Required: Exporters must comply with requests from CBEC to repay rebate amounts within 30 days and provide proof of deposit to the Textile Commissioner within 60 days.
Central Board of Excise and Customs (CBEC):
* Impact: CBEC officers are responsible for initiating the recovery process by issuing letters to exporters.
* Action Required: CBEC officers must issue letters to exporters informing them of the rebate amount to be paid back, the due date for interest, and the requirement to deposit the full sum.
Textile Commissioner:
* Impact: The Textile Commissioner is responsible for recovering outstanding rebate amounts and handling unreconciled amounts.
* Action Required: The Textile Commissioner must prepare and sign certificates specifying the amount due from exporters and send them to the concerned District Collector for recovery.
Ministry of Textiles:
* Impact: The Ministry of Textiles is the recipient of repaid rebate amounts. The Secretary of the Ministry has the final say on any residual issues.
* Action Required: The Ministry must ensure proper accounting of repaid rebate amounts.
Key Entities Referenced
Ministry of Textiles: The government ministry responsible for textiles-related policy and administration. This notification pertains to amendments within the ministry's purview.
Scheme for Rebate of State Levies on Export of Garments: A scheme administered by the Ministry of Textiles providing rebates on state levies for garment exports. The notification details amendments to this scheme.
Central Board of Excise and Customs (CBEC): A government agency involved in the administration of indirect taxes. An officer of CBEC issues letter to exporter under Para 7 of ROSL Scheme.
Textile Commissioner: An authority responsible for various functions related to the textiles industry, including recovery of rebate amounts as mentioned in the notification.
New Delhi: The location where the notification was issued.
Collector of the district: The district official responsible for recovering amounts due from exporters as arrears of land revenue.
SUNAINA TOMAR: Jt. Secy. who signed the notification
Government of India Press, Ring Road, Mayapuri, New Delhi110064: The printing press involved in publishing the notification.
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EXTRAORDINARY
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PART I—Section 1
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PUBLISHED BY AUTHORITY
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No. 283] NEW DELHI, WEDNESDAY, AUGUST 31, 2016/BHADRA 9, 1938
व(cid:7021) (cid:7074) म(cid:7074)ं ालय
अिधसचू ना
नई (cid:7408)द(cid:7016) ली, 31 अग(cid:7021) त, 2016
प(cid:7407)रधान(cid:7298) के िनयात(cid:6981) पर रा(cid:6996)य लिे वय(cid:7298) म (cid:7286) छूट क(cid:7409) योजना
फा. स.ं 12020/03/2016-आईटी.—व(cid:7021) (cid:7074) मं(cid:7074)ालय, एत(cid:7375)ारा प(cid:7407)रधान(cid:7298) के िनया(cid:6981)त पर रा(cid:6996) य लेिवय(cid:7298) म(cid:7286) छूट क(cid:7409)
योजना के संबंध म(cid:7286) (cid:7408)दनांक 12 अग(cid:7021)त , 2016 क(cid:7409) इस मं(cid:7074)ालय क(cid:7409) अिधसूचना सं. 12020/03/2016-आईटी म(cid:7286) िन(cid:7013) निलिखत
संशोधन करता ह:ै-
दावाकता(cid:6981) (cid:7367)ारा पुनभगु(cid:6981) तान/वसूली और िववाद के िनपटान संबंधी खंड 7 म (cid:7286) उपखंड 7.2 के बाद िन(cid:7013) निलिखत को शािमल
(cid:7408)कया जाएगा:
‘‘7.3 वसूली क(cid:7409) (cid:7079)(cid:7408)(cid:7059)या: सीबीईसी के अिधकारी (cid:7367)ारा आरओएसएल योजना के परै ा 7 के तहत िनया(cid:6981)तक को प(cid:7074) जारी
(cid:7408)कया जाएगा; (i) वापस भुगतान क(cid:7409) जाने वाली छूट क(cid:7409) रािश और उस तारीख के बारे म (cid:7286) सूचना देना िजस तारीख से
उस पर (cid:7011) याज देय ह;ै और (ii) व(cid:7021) (cid:7074) मं(cid:7074)ालय के लेखा शीष (cid:6981) म(cid:7286) 30 (cid:7408)दन के अंदर पूरी रािश जमा करने और उ(cid:6989) त प(cid:7074)
जारी (cid:7408)कए जाने क(cid:7409) तारीख से 60 (cid:7408)दन के अंदर व(cid:7021) (cid:7074) आयु(cid:6989)त के काया(cid:6981)लय म(cid:7286) रािश जमा (cid:7408)कए जाने का (cid:7079)माण (cid:7079)(cid:7021) ततु
करने के िलए िनयात(cid:6981) क से अनुरोध करना; और (iii) यह सूिचत करना (cid:7408)क समायोिजत क(cid:7409) जाने वाली ऐसी (cid:7408)कसी शेष
रािश क(cid:7409) वसूली व(cid:7021) (cid:7074) आयु(cid:6989)त (cid:7367)ारा क(cid:7409) जाएगी।
इस प(cid:7074) क(cid:7409) एक (cid:7079)ित व(cid:7021) (cid:7074) आय(cid:6989)ु त के काया(cid:6981)लय को पृ(cid:7020) ठां(cid:7408)कत क(cid:7409) जाएगी।
7.4 जहा ं िनया(cid:6981)तक स े छूट क(cid:7409) कोई रािश और/अथवा (cid:7011) याज क(cid:7409) कोई रािश देय हो वहां व(cid:7021)(cid:7074) आयु(cid:6989) त िनया(cid:6981)तक (cid:7367)ारा
देयरािश का उ(cid:7016)ल ेख करते (cid:7263)ए एक (cid:7079)माणप(cid:7074) तैयार करेगा और उस पर ह(cid:7021) ता(cid:6979)र करेगा तथा उस रािश क(cid:7409) वसूली भ-ू
राज(cid:7021) व के बकाये के (cid:7272)प म(cid:7286) करने के िलए उसे िजले के संबंिधत कलै(cid:6989) टर को भेजा जाएगा।
4221 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—SEC. 1]
7.5 इसके बाद योजना के संबंध म(cid:7286) उठन े वाले अ(cid:7008) य मु(cid:7374)(cid:7298) पर सिचव, व(cid:7021) (cid:7074) मं(cid:7074)ालय (cid:7367)ारा िवचार (cid:7408)कया जाएगा तथा
उनका िनण(cid:6981)य अंितम और बा(cid:7007) यकारी होगा ।’’
सुनयना तोमर, संयु(cid:6989) त सिचव
MINISTRY OF TEXTILES
NOTIFICATION
New Delhi, the 31st August, 2016
SCHEME FOR REBATE OF STATE LEVIES ON EXPORT OF GARMENTS
F.No.12020/03/2016-IT.—Ministry of Textiles hereby makes the following amendments in the
Notification of the Ministry of Textiles No.12020/03/2016-IT, dated 12th August, 2016 regarding Scheme for
Rebate of State Levies on Export of Garments, namely-
In clause 7 relating to repayment by claimant/recovery and dispute resolution after sub-clause 7.2 the following
shall be inserted:
“7.3 The procedure for recovery : Officer of CBEC shall issue a letter to exporter under Para 7 of ROSL
Scheme ; (i) informing the rebate amount to be paid back and the date from which interest thereon is due, and
(ii) requesting the exporter to deposit the full sum within 30 days in the account head of Ministry of Textiles
and submit proof of deposit to office of the Textile Commissioner within 60 days of date of issue of the said
letter, and (iii) informing that any such amount remaining to be reconciled would be recovered by the Textile
Commissioner
A copy of this letter shall be endorsed to the office of the Textile Commissioner.
7.4 Where any amount of rebate and/or interest remains due from the exporter, the Textile Commissioner
shall prepare and sign a certificate specifying the amount due from the exporter and send it to the concerned
Collector of the district to recover that amount as if it were arrears of land revenue.
7.5 Residual issues related to the Scheme arising subsequently shall be considered by Secretary, Ministry of
Textiles whose decision shall be final and binding.”
SUNAINA TOMAR, Jt. 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.