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RoSCTL

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The Rebate of State and Central Taxes and Levies (RoSCTL) Scheme is an export incentive initiative by the Government of India, specifically designed for the export of apparel and made-ups. This scheme offers duty credit scrips that are both transferable and sellable, calculated on the FOB (Free On Board) value of eligible exports.

Transition from RoSL to RoSCTL

The RoSCTL Scheme replaced the RoSL (Rebate of State Levies) Scheme, which only offered rebates on state-level taxes. RoSCTL expands the benefit to cover both state and central taxes and levies, ensuring broader relief for exporters in the textile sector.

Benefits of the RoSCTL Scheme

RoSCTL provides incentives through duty credit scrips, similar to MEIS scrips.

These scrips are freely transferable and can be used to offset import duties or sold in the open market.

This offers flexibility to exporters and creates opportunities for additional cash flow.

Unlike RoSL, where rebates were directly credited to the bank, RoSCTL scrips provide more options for financial planning and trade facilitation.

Additional Ad-Hoc Incentive under RoSCTL

The Ministry of Textiles (MoT) has also announced an additional ad-hoc incentive of 1% on the FOB value. This incentive is calculated based on the gap between the benefits provided under the new RoSCTL Scheme and those earlier provided under RoSL and MEIS. It is aimed at boosting competitiveness for Indian exporters of textiles and made-ups in international markets.

Documents Required to Claim RoSCTL Benefits

To apply for RoSCTL benefits online, the following documents are required

  • Copy of Shipping Bill
  • Valid DGFT Digital Signature Certificate (DSC)
  • Active RCMC (Registration-Cum-Membership Certificate)

Important Compliance Points under RoSCTL

RoSCTL benefits are granted subject to realization of foreign exchange for the export shipment within the timeframe specified under FEMA (Foreign Exchange Management Act).

Exporters are required to retain all original documents, including shipping bills, for three years from the date of issuance of the RoSCTL scrip.

If the export proceeds are not realized within the permitted period, the exporter must return the entire benefit amount along with 15% annual interest.

If any original documents are not submitted when demanded by the licensing authority, the exporter will be liable to return the full benefit along with applicable interest.

Why Choose Global Tax Masters?

01.

End-to-end support for RoSCTL application filing

02.

Guidance on documentation, compliance, and best practices

03.

Real-time tracking and assistance through DGFT and Customs

04.

Assistance with duty credit scrip utilization or sale