CBIC Advisory for E-scrip to avail Export Incentive Schemes under RoSCTL and RoDTEP

The Central Board of Indirect Taxes and Customs (CBIC) has issued an Advisory for E-scrip to avail Export Incentive Schemes under RoSCTL and RoDTEP.

E-scrip module is developed by ICEGATE, CBIC to provide a digital service to exporters to avail benefits defined under various incentive schemes like RoDTEP (Remission of Duties and Taxes on Exported Products) and RoSCTL (Rebate of State and Central Taxes and Levies).

The scheme offers rebates on Central, State, and Local duties, taxes, and levies that are not covered by other duty remission schemes.

The broad provisions are as under:

I. To avail the scheme exporter shall make a claim for RoSCTL/RoDTEP in the shipping bill by making a declaration.

II. Once EGM is filed, a claim will be processed by Customs.

III. Once processed, a scroll with all individual Shipping Bills for allowable amount will be generated and made available in the user’s account at ICEGATE.

IV. User can create an escrip account under Escrip tab. This can be done by the IECs who have registered on ICEGATE with a DSC.

V. Exporters can log in to their accounts and generate scrip after selecting the appropriate shipping invoices.

It has been consented that RoSCTL will continue to be used in Chapters 61, 62, and 63 after December 31, 2020 and until December 31, 2024, rather than RoDTEP. Annexure B (Page 18) provides details on implementing the RoSCTL scheme in a custom automated system.

Users can create an e-scrip account by logging into their ICEGATE account. The scrip creation feature will be enabled after the department issues a notification and the budget is available. The RoDTEP methodology was implemented in a custom automated system. Annexure A has the details (page 16).

This advisory provides a step-by-step guide for users to create an escrip account, generate scrips, and transfer them to other IECs to take advantage of the scheme.

For Official Advisory Download PDF Given Below: