DGFT amends the Handbook of Procedures and ANF 4R for implementation of RoSCTL Scheme

Feb 03, 2020 | by Avantis RegTech Legal Research Team

Finance & Taxation Compliance

The Directorate General of Foreign trade (DGFT) on January 29, 2020, has revised the procedure to apply for the Scheme for Rebate of State and central Levies and taxes (RoSCTL) and Additional Ad hoc incentive under RoSCLT mentioned in paragraph 4.95 and 4.96 and Aayat Niryat Form (ANF 4R). On account of introduction of RoSCTL, MEIS for items of the apparel and made-ups sector (Chapters 61, 62 and 63) for exports made with effect from March 07, 2019 stand withdrawn.

The revised para 4.95 (a), (c), (g), (h), (k) are as under:  

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

Ø  (c): Separate online applications for claims under RoSCTL for shipping bills with Let Export date in the period March 07, 2019 to December 12, 2019 and with Let Export date on or after January 01, 2020 shall be made.

Ø  (g): For applications in the period March 07, 2019 to December 31, 2019, the DGFT online system shall electronically populate the entitlement per shipping bill including the additional ad-hoc incentive and reduce or adjust MEIS wherever already granted.

Ø  (h): After system based approval of the final entitlement, scrips will be issued by Regional Authorities (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.

Ø  (k): Last date of filing of application for Duty Credit Scrips: The applications for shipping bills

a.       For shipping bills with LEO date from March 07, 2019 to December 31, 2019, the last date for filing online claims will be June 30, 2020.

b.       For shipping bills with LEO date on or after January 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 barres. There is no provision of late cut under RoSCTL.   

Paragraph 3.01 (1) has been added in the Chapter 3 of HBP:

The excess or undue claims paid to the exporters under MEIS, for exports with Let Export date between the period March 07, 2019 to December 31, 2019, relating to apparel and made-ups (Chapter 61, 62 and 63) will be suitably adjusted against RoSCTL and recoveries made, wherever due.

[Public Notice No. 58/2015-2020]


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