Addition of provisions under the Handbook of Procedures for implementation of the Scheme for Rebate of State and Central Taxes and Levies, as notified by the Ministry of Textiles for issuance of scrip for RoSCTL under a MEIS type mechanism

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....MEIS type mechanism In exercise of powers conferred under paragraph 1.03 of the Foreign Trade Policy (2015-2020), the Director General of Foreign Trade hereby adds the following paras in the Chapter 4 of the Handbook of Procedures, with immediate effect. 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 n....

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.... 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 eac....

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....it 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 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.&....

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....ant fails to refund the excess claim as stipulated above or does not respond to any communication by RA within 30 days of receipt of such communication, RA will initiate action as per FT(D&R) Act and Rules. d.   The rebate allowed is subject to the receipt of sale proceeds within time allowed under the Foreign Exchange Management Act, 1999 failing which such rebate shall be deemed never to have been allowed. Action under the FT(D&R) Act may be taken by the Regional Authorities for repayment of erroneous or excess paid RoSCTL. Further, the exporter is required to return any over-payment of rebate issued through the scrips arising from miscalculation. Where there is repayment, recovery or return, interest shall also be paid....