Home Circulars 2022 Customs Customs - 2022 This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Amendments to Rebate of State and Central Taxes and Levies (RoSCTL) Scheme. - Customs - 22/2022Extract Circular No. 22/2022-Customs F. No. CBIC-140605/13/2021-O/o Dir(Drawback)-CBEC Government of India Ministry of Finance, Department of Revenue Central Board of Indirect Taxes Customs (Drawback Division) New Delhi, dated the 26th of September, 2022 To All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)/Customs Central Tax, and All Principal Directors General/Directors General, under CBIC Madam/Sir, Subject: - Amendments to Rebate of State and Central Taxes and Levies (RoSCTL) Scheme. The undersigned is directed to say that the RoSCTL scheme notification No. 77/2021- Customs (N.T.) dated 24.09.2021 has been amended vide notification No. 76/2022 Customs (N.T.) dated 14.09.2022 .whereby the para 4(2), para 5(5) and the words or the transferee in para 6 of the principal notification have been deleted. The effect of these amendments is the deletion of certain conditions related to transferee-holder of the scrip. 2. Further, the Electronic Duty Credit Ledger Regulations, 2021 issued vide notification No. 75/2021-Customs (N.T.) dated 23.09.2021 have been amended vide notification No. 79/2022 - Customs (N.T.) dated 15.09.2022 . In Regulations 6(2) and 7(3 ) of the principal regulations, the words two years have been substituted for the words one year . The effect of these amendments is that the validity period of scrips is increased from one year to two years from the date of their generation. 3. It is requested to issue suitable public notice and standing order in this regard. Hindi version follows. Yours faithfully, (Nidhish Singhal) STO (Drawback)
|