Circular No. ES/200/2020-21 13th June, 2020
To: Members of the Council
Sub: Duty Credit Scrips for RoSCTL/RoSL Scheme to be issued by DGFT
As you are aware, the Ministry of Textiles had introduced a Scheme titled “Rebate of State and Central Taxes and Levies (RoSCTL) on export of garments and made ups w.e.f. 7th March, 2019 vide Notification No 14/26/2016-IT (Vol.II) dated 7th March, 2019. The Scheme for Rebate of State Levies (RoSL) was discontinued w.e.f. 7th March, 2019.
We would like to inform you that the Ministry of Textiles has now decided to amend the Notification No 14/26/2016-IT (Vol.II) dated 7th March, 2019 to support the textile sector. In this regard, the Ministry of Textiles has issued Notification No. 12015/11/2020-TTP dated 9th June, 2020 regarding issuance of Duty Credit Scrips for RoSCTL/ RoSL.
Vide Notification dated 9th June, 2020, certain amendments have been carried out in the mechanism for implementation, so as to enable the disbursement of both rebates during the prescribed periods (RoSL for shipments made prior to 7th March, 2019) as follows:
Amendments are made in Para 6 related to “mechanism of rebate” in Notification no 14/26/2016-IT (Vol.II) dated 7th March, 2019:-
“The RoSCTL scheme shall be implemented by issuing Duty Credit Scrip by Director General of Foreign Trade in line with the Duty Credit Scrip issued under Merchandise Export from India Scheme.”
“DGFT would be issuing the Duty Credit Scrips for RoSL also over and above the budget provision for the shipments made prior to 07.03.2019 only. The allocation of RoSL over and above budget provision for issuing scrips, would be provided by the Department of Revenue for such old cases which could not be disbursed due to budget limitation.”
Members may kindly make a note of the above.