Rebate of State and Central Taxes & Levies (RoSCTL)

Name: metacorp
Address: H-23, H Block, Sector 63, Noida, 201310, IN
Telephone: +91-9310710156

RoSCTL aims to refund embedded taxes and levies—such as state duties, electricity taxes, and fuel-related costs—that are not reimbursed under the GST system

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Overview
Benefits
Process
Documents
Deliverables
FAQs

Rebate of State and Central Taxes & Levies (RoSCTL)

The Rebate of State and Central Taxes and Levies (RoSCTL) scheme is a key export incentive introduced by the Government of India to support exporters in the textile and apparel sector. RoSCTL aims to refund embedded taxes and levies—such as state duties, electricity taxes, and fuel-related costs—that are not reimbursed under the GST system. This ensures that exported goods remain cost-efficient and competitive in global markets.
Under this scheme, eligible exporters receive duty credit scrips in electronic form (e-scrips) through the Directorate General of Foreign Trade (DGFT). These scrips can be used to pay customs duties on imports or can be transferred to other businesses, thereby providing liquidity support. The scheme plays a vital role in enhancing export growth and reducing the cascading effect of taxes.
RoSCTL primarily applies to exporters dealing in ready-made garments and made-up textile articles, and the benefit is linked directly to export performance. By reducing the tax burden on exports, the scheme encourages higher production, better pricing strategies, and increased participation in international trade.

Benefits of RoSCTL Registration

Benefits of RoSCTL Scheme are as following:

Reduces export cost by refunding hidden taxes and levies
Improves Global competitiveness of Indian textile exporters
Provides duty credit e-scrips for easy utilisation or sale
Enhances cash flow and liquidity for businesses
Encourages higher exports and production growth
Fully digital process ensures ease and transparency
Transferable scrips allow quick monetisation
Minimises tax cascading effect on exports
Strengthens compliance and export credibility

How to get RoSCTL Registration?

The process to avail RoSCTL benefits involves the following steps:

1. Business Registration with DGFT
Obtain IEC and register with the relevant Export Promotion Council to become eligible for export incentives.

2. Execution of Export Shipment
Export goods that fall under eligible HS codes, mainly textile and apparel categories.

3.  Declaration in Shipping Bill
While filing the shipping bill, select the RoSCTL scheme to claim the benefit at the time of export.

4.  Realisation of Export Proceeds
Ensure that payment from the foreign buyer is received within the prescribed timeline as per RBI/FEMA guidelines.

5.  Generation of e-Scrip
After successful validation, DGFT issues the duty credit scrip electronically in the exporter’s account.

6.  Utilisation or Transfer of Scrip
The scrip can be used to pay customs duties or sold to another importer, providing financial flexibility.

Documents required for DGFT RoSCTL Registration

To successfully claim benefits under the RoSCTL scheme, exporters need to maintain and submit the following documents:

Import Export Code (IEC) issued by DGFT
Shipping Bill with RoSCTL declaration
Commercial Invoice and Packing List
Bill of Lading or Airway Bill as proof of shipment
Bank Realisation Certificate (BRC/e-BRC)
Registration Cum Membership Certificate (RCMC)
Digital Signature Certificate (DSC) for DGFT portal
Purchase Order or Export Contract copy

These documents are essential to verify the authenticity of exports, confirm receipt of foreign exchange, and ensure compliance with DGFT and customs requirements. Proper documentation also helps avoid delays or rejection of claims.

What You Get?

Our RoSCTL consultancy service ensures smooth and compliant processing through:

Detailed eligibility analysis based on product category
End-to-end documentation preparation and verification
Assistance in correct shipping bill declaration
Filing support and coordination with DGFT authorities
Tracking and follow-up for timely e-scrip issuance
Advisory on optimal utilisation or sale of scrips
Post-approval compliance and audit support

We aim to simplify the process and help exporters maximize their eligible benefits without procedural hassles

Tags: Rebate of State and Central Taxes & Levies RoSCTL

Common Questions

Frequently Asked Questions

RoSCTL is an export incentive scheme that refunds unrebated taxes on exported goods, mainly for garments and textile products. It is available to exporters holding a valid IEC and dealing in notified product categories. The scheme is designed to improve export competitiveness by reducing hidden costs

Benefits are issued in the form of electronic duty credit scrips through the DGFT portal. These scrips can be used to pay customs duties on imports, making them financially valuable. Additionally, they are transferable, allowing exporters to sell them in the market.

No, the scheme is currently limited to specific sectors, mainly ready-made garments and made-up textile articles. Eligibility depends on HSN code classification notified by the Government. Exporters must verify whether their products fall under the covered categories before applying

Yes, RoSCTL scrips are freely transferable and can be sold to other importers in the market. This provides an opportunity for exporters to convert incentives into immediate cash flow. It also enhances the overall liquidity position of exporting businesses.

If the exporter fails to receive payment within the prescribed time, the benefit claimed under RoSCTL will be revoked. In such cases, the exporter is required to refund the incentive along with applicable interest. Therefore, timely realization of export proceeds is crucial for compliance.