Procedure for application and issuance of Scrips under Scheme for Rebate of State Levies (RoSL)

To be published in the Gazetteof India Extraordinary Part-I, Section il)

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|Government|of|India|
|Ministry|of Commerce|&|industry|
|Department|of Conmerce:|
|Directorate|Général|of Foreign Trade|
|Lidveg|Bhawan,|New|Della|
|Public|Notice Now5|/2015-2020|
|Dated|the|13|October,|2020|

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Subject: Procedure for application and issuance of Scrips under Scheme for Rebate of State Levies (RoSL)

In exercise of powers conferred under paragraph 1.03 of the Foreign | rade Pirliey (201 5- 2020), the Director General of Foreign Trade hereby adds-the follawing paragraphs mm the Handbook of Prodedures, 2015-20:

• Z New paragraphs 4.97 and 4.98 are notified in the HGP as under:

  • 4.97 Procedure to apply for scrips under the Scheme for Rebate of State Levies (RoSL)

  • a. The para4.01 (d) of the FTP is:about the Scheme for RoSL, The Gazette notifications of the Ministryof Textiles-about implementation of ReSl. Scheme under scrip mechanism may be referred to for more details. The RoSL scrips:shall be issued only for such old shipping ‘bills of Scheme for RoSL, for which RoSL amounts. could not he. disbursed eatlier duc to badjret limitation.

eferred to for more details. The RoSL scrips:shall be issued only for such old shipping ‘bills of Scheme for RoSL, for which RoSL amounts. could not he. disbursed eatlier duc to badjret limitation.

• b. An application for claiming rebate under RoSt, shall be filed online in ANF-$S2, using digital signature, on DGFT website at hitp./dgfi.gov.in. The exporter’ applicant is required to link relevant ED] shipping bills and «-BRCs and submit the application through enline mode only, A maximum of 50 shipping bills would be allowed to be attached in one-single-application by the exporter in the online module.

• & Rebate under’serip mechanism under RoSL, is-admissible only for shipping bill (s) for ‘which Drawback has been disbursed and RoSi amount has: net been disbursed. Only those Shipping bills, on whieh Customs authorities! ICEGATE have not disbursed RoSL. will be transmitted online by the DG (Systems)! ICEGATE to the DGFT Server for exporter to file an application. However, the applicant shall ensure that no application 1s filed against the shipping bill for which RoSL claim has been recerved from the Customs Authorities alongwith Drawback. Any mis-declaration to that effect, would invite penal action as per the FT (DR) Act, 1992,

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• d. Facility of Split Setips: Provisionsal para 3.09 of the HBP shall apply mutatis mutandis.

Any mis-declaration to that effect, would invite penal action as per the FT (DR) Act, 1992,

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• d. Facility of Split Setips: Provisionsal para 3.09 of the HBP shall apply mutatis mutandis.

• e. ‘The Jurisdictional R.A for application of the RoSL would be according to para: 5.06 ib).of the HBP, ‘The applicants shall ensure that they are applying only to the converned Jurisdictional RA, a5 per para 3.06 (b) of the Handbook of Procedures for getting the serip and shall submit-a degluralion to that effect while applying for the senip online. However, the limitation imposed in para 3.06 (a) regarding choosing an RA at the heginning of financial year and maintaining the same RA for all applications in that Financial Year shal! not apply,

• i. Choice of Port of Registration for RoSL Senps: While making an online application, the applicant can chose the Port of registration frony any one ol the ED] ports from where export has heen made for the shipping bills in that online application. Duty Credit Scnp (including splits) shat! be issued with that single EDI portol registralion,

• @. After system based-approval of the final rebate amount, serips shall be issued by RAs ina paperless mode. However, RAS shall scrutinive 2 percent of issued ReSL, applications every month undera Risk Management System (RMS), The RMS cases will be generated by the DGFT system,

by RAs ina paperless mode. However, RAS shall scrutinive 2 percent of issued ReSL, applications every month undera Risk Management System (RMS), The RMS cases will be generated by the DGFT system,

• h. Registration of Serips: Duty eedit scrip néeds to be registered-al the port mentioned on the serip. This is to be done prior to allowing usape ofduty cred, Once repistered at EDA port scrip can be automatically used at any EDI port for import-and-at any munual port under Telegraphic Release Advise (TRA) procedure.

• i: Validity period and Revalidation: Duty Credit Scrip shall be walid lor a period of 24 months from the date of issuc and must be valid on the date on which actual debit of duty is madé. Revalidation of Duty Credit Scrip shall not be permitted unless covered under patagraph 2.20(¢) of HEP.

• i. In the online module for filing claims under ROSL, applications:containing shipping bills with Let Export Order (LEQ) date between 0110-201 7-and 06.03.2019 are: required to be: submitted separately. Similarly, separyte application containing shipping bills with LEO date before 0110-2017. needs to be submitted. Last date for submitting applications containing shipping bills with LEO date from O1.10,2017 to 06.03.2019 would be 3().06.2071, The last date for filing applications containing shipping bilis with LEO date before 01.10.2017 would be notified al a later date

s with LEO date from O1.10,2017 to 06.03.2019 would be 3().06.2071, The last date for filing applications containing shipping bilis with LEO date before 01.10.2017 would be notified al a later date

• ko After these submission deadlines, no application shall be allowed to be submitted and the shipping ‘bills would becamie time barred, There. ts no provision of late cut under the Scheme for ROSL under the scrip mechanism.

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• | All exportéts are eligible for making a claim under the Scheme for RoSL, except the entities IEC which are in the Denied Entity List of the DGFT.

• 4.98 Recovery Mechanism

3. The record of shipping bills and other documents related to export on which. a claim under RoSl. Scheme has-been filed. is required to be maintained by the applicant for a[of][ scrip][for][post][issue][scrutiny][and][recovery]

period of3 yeats from the date[of issuance] purposes: Regional Authority may call such decuments in original al anytime within 3 years, In Gase the applicant [ails to submit the original documents on demand by Regional theAuthority,rate prescribedthe applicantunder shallSection be table 284.4 to of refund Customs the Act, rehate1962,grantedfrom along withthe date of interest issuariceait of scrip.

and by Regional theAuthority,rate prescribedthe applicantunder shallSection be table 284.4 to of refund Customs the Act, rehate1962,grantedfrom along withthe date of interest issuariceait of scrip.

& Incase ofclaim for rebate under the RoSl. ucheme Where the tebate is issued by DGFT in the form of Duty Credit Scrips, such rebate: shal! be-allowed only on the basisof actual femittanees-realized by the exporter. In cuse, excess payment is made duc to error or miscalculation, the exporter shall be liable to refund the game within 30 days from the: date of deriand raised by the concerned RA of DGFT. Such amount will be refunded by ihe exporter with [30 mlerest or as prescribed under Section 22AA of Customs “Act, (962, whichever is more from the date of issue of such Duty Credit Serip and tll the date uf actual refiind. In cise the exporter fails. to refund the amount so demanded by RA within the prescribed time limit, recovery proceedings shall he initiated under the provisions of Section 11 of the Foreig Frade (Development and Regulation) Act, [942 by the RA of DGFT, In ease rebate i¢-claimed on the: basis.of mis-declaration or suppression of facts or by submitting fabricated export documents, the exporter shall he liable for perial action under the provisions of Foreign Trade (Development and Regulation) Act. 1992, as amended time to time, However, unutilized Duty Credit Serip under RaS!. cat be surrendered without any interest liability.

r the provisions of Foreign Trade (Development and Regulation) Act. 1992, as amended time to time, However, unutilized Duty Credit Serip under RaS!. cat be surrendered without any interest liability. The amount (principal plus interest and penalty where applicable) se recovered shall becdeposited in the relevant account head of Customs ic. "Major Head 0037 — Customsand Minor Head 101-[mpori duties”

c. Th ease: the applicant fails to refund any excess claim as stipulated above or-docs 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, 1992 and Rules.

3, The ANF-ISL. is also notified and is an Annexure lo this Public Notte:

Effect of this Public Notice: Based on notificatians fer issue of Rebate of State Levies {RoSL) for Shigiping Bills poor to O7.03,2019, under a scrip mechanism, procedure for applying.

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recovery mechanism and the new Aayat Niryal Form ANE-ASL is notified. [t is also notified that ReSL scnps would be available only for those shipping biils which have been transmitted from the ICEGATE server to DGFT server and for which exporters have not-recerved any RoSL. AMeHLEntE: Re

Re a adalenr*e Director General of Foreign Trade Ex-Officio Additional Secretary to the Government of India Email: dgfiiainic.in

[issued from Mle no. 1/611 gO‘. 14/AM2L/PC-3]

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Annexure to the Public Notice Numberg’§ Dated 13 October, 2020

ANF -4SL,

Application Form ty applyfor the Scheme for Rebate ofState Levies (RoSL) as notified inthe para 4.97 and 4.98 of the Handbook of Procedures 2015-20

Guidelines for Applicants:

• i. Kindly refer to Para 4.97 and 4.98 of the HBP 2015-20 and Gazette Notifications published by the Ministry of Textiles on ROSL, and declarations in the ANY-4SL before submitting any application online.

• 2, Only those shipping bills should be applied for-acserip under RoSl. for which Drawhackhas been disbursed and RoSL has not been disbursed at the lime of submission

3. In the onlitte module:

i. Cormmission amount of upto 12.5% of FOR value would be counted for ealeulation of entitlement under RoSl. and-any excess beyond 12.5% shall not be counted for calculation of Rebate amount. The exporter may note that they should. fill the Commission. insurance and freight amounts in the online ¢-BRC repository module before linking the e-BRCs with the Shipping bills. ii, The exporters ‘musi fill the above values if the amounts under Commission, Insurance and Feeight have beer included im the realized value in the relevant e-HRC in the e BRO repository. iii, The system would calculate the rebate after adjusting the valuesas above from e BRC and would issue rebate on such adjusted ¢-BRC or FOR whichever is less. iv. Applicant is required to: select the detaily-of one:shipping bill at atimeA maximum of 30) shipping bills.can be selected and submitted for rebate in one application. Part A io hi Details: a

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iv{Telephone No

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Part [3

2. Application Details:

• i. Export Licensing pericdt [pL spectfy the period in which export has-been made, based on Letexport date (Para. 12-of HBP) from the drop down in the online module]:

• i. Dateof filingol Application:

• ii, EDL Pert of Export for this:Application:

3. Shipping Bill Details: Shipping Bills and ¢ BRCs would be available in the shipping bill repository online. Applicants are required to seleet the shipping bills-and ail mlevant-¢c-ARCs.and build their ‘application. Maniial feeding of details for EDL shipping bills would not be possible,

4, Number of Split Certificates required (in multiples of Rs 5 lakhs each}:

§. Port of Registration for the purpese of imports, (The-port of registration shall be one of the EDI ports from which exports have taken place)

6. Declaration / Undertaking

• I/WeA. herebythe entitycertifyfor whomthat ; the application has been. made have not been penalized! have been penalized (choose as applicable) under any of the following Acts (as umended from time to time):

• (i) The Customs Act, 1962,

• (i) The Central Excise Act 1944, (iii) Foreien Trade (Development& Repulation) Act 1992, (iv) The Foreign Exchange Management Act,1999, and (v) The Conservation of Foreign Exchange, Prevention of Smuggling Activities Act, 1974

• (wiv GST Acts, 2017 8. None of the Directors / Partners) Proprietor / Karta/ Trustees of the company ‘fier “HUF Trust, (as the case may be}, is/are a Director(s) / Partner(s) ( Proprictor (Karta/ Trustee in any other Company! firm / entity which ison the Denied Entity List (DEL) of DGFT:

• c. Neither the Registered Office of the company.’ Head Office of[the][firm] / nor any

Giherwise been made incligible for undertaking import / export under any of the provisions ofthe Policy.

T:

• c. Neither the Registered Office of the company.’ Head Office of[the][firm] / nor any

Giherwise been made incligible for undertaking import / export under any of the provisions ofthe Policy. “TT We undertake to abide by the provisions of the Foreign Trade {Development and 2 | Regulation) Act, 1992, as amended from time to time, the Rules and Orders framed there under, the Foreign Trade Policy, the Handbook of Procedures 201520 as amended from time to trme, [3 | | understandeekshthat mese only tho s e Shippingattics bills are submittedesl bydiet me in thisecon application | declare that | have received Drawback for the shipping bills submitted in this application and no enquiry’ order for-any exeessfundue incentive under FIV or Drawback already received under these shipping bills is In progress! served to me! pending at the time of submitting this appheaton. | also understand that any decision taken with respect to Drawback claimed on the subject shipping bills, including in cases of disputes, zhall apply mutatis mutandis -to the rebate issued under RoSI, scrip. Falso understand that if Drawback claimed on the shipping bills [for which RoSt, under scrip mechanism is issued to me through this apphvatien| pete reduced / reversed by the CBIC (Central Board of Indirect ‘Taxes: and Customs) in future, | would surrénder the proportidnate excess amount already meceived under RoSL serip suo-motu. instant ROSL.

e reduced / reversed by the CBIC (Central Board of Indirect ‘Taxes: and Customs) in future, | would surrénder the proportidnate excess amount already meceived under RoSL serip suo-motu. instant ROSL. application to my jurisdi¢clional Regional Authority as per Appendix TA: hi | have gone throwgh the para 3.06 (b) of the HBP 2015-20 and am submitting this 6 | Kereby declare that [have-read the provisions-of the para 4.98 of the HBP 2013+ 20 regarding the Recovery Mechanism. | declare that none of the consignments in respect of which claim is filed.in this application has-been: subsequently retumed. In case iL is returned in future; | anderiake to refund the rebate granted with interest rates as prescribed under section 2BAA of Customs Act, 162. 7 | Thereby declare that this application does not contain any exports.in contravention af provisions as specified in the Ministry of Textiles Garette Notifications on RoSL in this regard, 1 declare that, | have not claimed or shall not claim crediVrebate/refind/reimbursement of these-specifie State Levies under any other mechanism and Lam eligible for the rebate claimed for, Further, declare that an Internal Complaints Committee (ICC), where applicable, in pursuance of the Sexual Harassment of Women at workplace (Prevention. Prohibition.

gible for the rebate claimed for, Further, declare that an Internal Complaints Committee (ICC), where applicable, in pursuance of the Sexual Harassment of Women at workplace (Prevention. Prohibition. and Redressal) Act, 2013 has been constituted, [We hereby certify that that particulars and statements.made in this applicationare tric and correct and nothing has-been concealed or held there from, I/We fully understand that iny information furnished in the application if found incorrect or false will render me/us lable forany penal action or other: consequences as. may be

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prescribed in law or otherwise warranted, [hereby certify that | am authoriged to verify and sign this declaration as per Paragraph 9.06 of the Foreign Trade Policy,

Tick the box as acceptance of declaration! undertaking and submit

Signatnte-of the Applicant! o be Digitally Subm ited in ane com module with the help of a Digital Signature