Last updated: February 20th, 2020 2:11 AM

RoSCTL Scheme

The Director-General of Foreign Trade (DGFT) has announced Rebate of State and Central Levies and Taxes (RoSCTL) scheme to improve the exports especially the textiles which will be expanded to other sectors as well. The GOI has come up with the revised guidelines with easy compliance like the ANF-4R Form (Aayat Niryat Form) where the procedures to avail the scheme is streamlined. This article will explain RoSCTL scheme in detail.

Background

The Ministry of Commerce introduced the RoSCTL scheme on 7th March 2019 for better compliance with WTO guidelines, and the old RoSL (Rebate of State Levies) scheme was discontinued. The RoSCTL Scheme is currently applicable only for exporters of apparel and made-ups where the exporters will be reimbursed the State Taxes and Levies, Central Taxes and Levies in the form of duty credit scrips issued by the DGFT, for all exports made on or after 1st April 2019. For exports done before 6th March 2019 and for exports done between 6th March 2019 and 31st March