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Withdrawal of MEIS for items in the Apparel and Made-ups sector (Chapter 61, 62 and 63 of ITC HS 2017) from 07.03.2019, Amendment in the para 4.95 of the Handbook of Procedures, 2015-20 and revision of the ANF 4R for Implementation of RoSCTL Scheme

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..... shall be available for items under chapter 61, 62 and 63 of ITC HS 2017 (apparel and made-ups sectors) for exports made with effect from 07.03.2019 2. The revised paragraphs 4.95 and 4.96 of the HBP are as under: 4.95 Procedure to apply for the Scheme for Rebate of State and Central Levies and Taxes (RoSCTL) and Additional Ad hoc incentive under RoSCTL a. The para 4.01 (c) of the FTP is about the RoSCTL. The Gazette notifications of the Ministry of Textiles on the RoSCTL scheme and the Additional ad-hoc incentive under RoSCTL issued from time to time may be referred to. b. An application for claiming rebate under RoSCTL and Additional Ad hoc incentive, shall be filed online, using digital signature, on DGFT website at http://dgft.gov.in with RA concerned in ANF4 R. The relevant shipping bills shall be linked with the on-line application by the exporter/ applicant online. There would be no requirement of linking e BRCs for applying for RoSCTL. A maximum of 50 shipping bills would be allowed to be attached in one single application by the exporter in the online module. c. Separate online applications fo .....

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..... xport. ii. Duty credit scrip needs to be registered at the port mentioned on the scrip. This is to be done prior to allowing usage of duty credit. Once registered at EDI port, scrip can be automatically used at any EDI port for import and at any manual port under Telegraphic Release Advise (TRA) procedure. iii. In case port of registration is a manual port, TRA shall be required for imports at any other port. j. Validity period and Revalidation: Duty Credit Scrip shall be valid for a period of 24 months from the date of issue and must be valid on the date on which actual debit of duty is made. Revalidation of Duty Credit Scrip shall not be permitted unless covered under paragraph 2.20(c) of HBP. k. Last date of filing of application for Duty Credit Scrips: The applications for shipping bills a. For shipping bills with LEO date from 07.03.2019 to 31.12.2019, the last date for filing online claims will be 30.06.2020. b. For shipping bills with LEO date on or after 01.01.2020, the last date for filing online applications will be within one year from the date of LEO. After these deadlines .....

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..... he scrips arising from miscalculation. Where-ever recovery of such excess paid is due, interest shall also be paid by exporter at the rate of fifteen percent per annum calculated from the date of debit of the scrip till the date of repayment. In case the exporter returns the un-utilized scrips, no interest will be charged, however, penalty may be imposed under an Adjudication order on the grounds of mis-declaration or fraudulent practice. 3. The ANF 4 R is revised, and is at Annexure to this Public Notice. 4. The following para is added in the chapter 3 of HBP : 3.01 (1) The excess/undue claims paid to the exporters under MEIS, for exports with Let Export date between the period 07.03.2019 to 31.12.2019, relating to apparel and made-ups (chapter 61, 62 and 63) will be suitably adjusted against RoSCTL and recoveries made, wherever due. Effect of this Public Notice: Based on notifications for Scheme for Rebate of State and Central Taxes and Levies (RoSTCL) by the Ministry of Textiles procedure in paragraphs 4.95 and 4.96 has been revised and Aayat Niryat Form (ANF 4R) has been revised. On account of introduction of Ro .....

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..... n Details: i. Export Licensing Year (pl. specify the year in which export has been made, based on Let export date (Para 9.12 of HBP): ii. Date of filing of Application: iii. Port of Export for this Application: 3. Shipping Bill Details: The Eligible Shipping Bills would be available in the shipping bill repository online. The Exporters are required to select the shipping bills and build their application. There is no requirement for filling the details for EDI shipping bills. 4. Number of Split Certificates required (in multiples of ₹ 5 lakhs each): 5. Port of Registration for the purpose of imports.(The port of registration shall be one of the ports from which exports have taken place) 6. Declaration / Undertaking 1 l/We hereby certify that : A. the entity for whom the application has been made have not been penalized/ have been penalized (choose as applicable) under any of the following Acts (as amended from time to time): (i) The Customs Act, 1962, (ii) The Central .....

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..... AA of Customs Act, 1962. I also declare that I have not claimed and shall not claim credit/rebate/refund/re-imbursement of the specified levies and taxes under any other mechanism from State Government/ Central Government. 7 I hereby declare that this application does not contain any exports in contravention provisions as specified in the Ministry of Textiles Gazette Notifications on ROSCTL in this regard. 8 I agree that RoSCTL claim against the shipping bills in this application will be granted after making suitable adjustments for MEIS benefits already taken on these export shipments, wherever applicable, as per the Ministry of Textiles Notification dated 14.01.2020, F. No. 14/26/2016-IT/VOL II available at egazette.nic for exports shipments between 07.03.2019 and 31.07.2019. 9 In case, any undue/ excess RoSCTL amount is granted to me, I undertake to refund the amount i cash with interest at the rate prescribed under section 28AA of Customs Act, 1962, from the date of such scrip as and when advised by the RA/ .....

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