4.95

Procedure to apply for the Scheme for Rebate of State and Central Levies and Taxes (RoSCTI,) and Additional Ad hoc incentive under RoSCTI,

a. The para 4.01 (c) of the FTP is about the RoSCTI,. The Gazette notifications of the Ministry of Textiles on the RoSCTI, scheme and the Additional ad-hoc incentive under RoSCTL issued from time to time may be referred to.

b. An application for claiming rebate under RoSCTL and Additional Ad hoc incentive, shall be filed online, using digital signature, on DM. 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.

c. Separate online applications for claims under RoSCTL for shipping bills with Let Export date in the period 07.03.2019 to 31.12.2019 and with Let Export date on or after 01.01.2020 shall be made.

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 RoSCTI, would be as per the para 3.06 (b) of the HBP. The applicants shall ensure that they arc 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. For applications in the period 07.03.2019 to 31.12.2019, the DGFT online system shall electronically populate the entitlement per shipping bill including the additional ad-hoc incentive and reduce/adjust MEIS wherever already granted.

h. After system based approval of the final entitlement, scrips will be issued by RAs, in a paperless mode. however, RAs shall scrutinize 2% percent of issued RoSCTL applications, under a Risk Management System (RMS), every week. The RMS cases will be randomly generated by the DGFT system online.

i. Registration of Scrips: Port of Registration of Scrips issued under RoSCTL would be as follows:

i. 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.

ii. 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.

iii. In case port of registration is a manual port, TRA shall be required for imports at any other port.

j. 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 FIBP.

k. Last date of filing of application for Duty Credit Scrips: The applications for shipping bills

a. For shipping bills with LEO date from 07.03.2019 to 31.12.2019, the last date for filing online claims will be 31.12.2020 [OLD- 30.06.2020. ]

(Above last date for filing online claims is amended to read as 31.12.2020 in place of 30.06.2020 vide PUBLIC NOTICE NO. 67/2019, DT. 31/03/2020)

b. For shipping bills with LEO date on or after 01.01.2020, the last date for filing online applications will be within one year from the date of LEO.

After these deadlines, no application can be filed and the shipping bills would be time barred. There is no provision of late cut under RoSCTL.

l. 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.

m. A duplicate scrip may be issued under the RoSCTL, under the provisions of the para 2.24 of the Handbook of Procedures 2015-20.

n. 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.

(Above para 4.95 has been revised vide PUBLIC NOTICE NO. 58/2019, DT. 29/01/2020)

[OLD- 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.

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 Let Export Date (as per para 9.12 (d) of the HBP 2015-20) of the shipping bills. After this period, no application can be filed and the shipping bills would become time barred. There is no provision of late cut under RoSCTL. .lhe Scheme is valid for export made upto 31.03.2020 only.

(Above (j) has been amended vide PUBLIC NOTICE NO. 10/2019, DT. 13/06/2019 )

[OLD-  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 ]

(Above Para 4.95 has been added vide PUBLIC NOTICE NO. 83/2018, DT. 29/03/2019)