DGFT, Customs and Export Compliance Support Across India
Buy or sell RoSCTL e-scrips with expert support from Dwarkadhish Overseas. We help you check records, prepare documents, confirm payments and transfer scrips through ICEGATE.
We help apparel, garment and made-up exporters manage their RoSCTL claims. Our team checks claim details and matches scroll records. We also help with e-scrip generation and transfer. We track expiry dates and check for pending benefits.
Eligibility
Exporters may qualify for RoSCTL benefits if they meet the scheme rules. The following conditions apply:
Both manufacturer exporters and merchant exporters may qualify. Eligibility depends on the product they export and the details in their Shipping Bill. They must also meet all other scheme rules.
RoSCTL stands for Rebate of State and Central Taxes and Levies. It is an export scheme for eligible apparel, garments and made-up articles. It helps exporters recover certain taxes. These taxes may arise when goods are made or moved. The scheme covers taxes that exporters do not get back through other means. Exporters get this benefit through transferable electronic duty credit scrips. These scrips can be created and managed through the ICEGATE e-scrip facility.
The Ministry of Textiles has extended RoSCTL from 1 April 2026 to 30 September 2026. The scheme may end sooner if the competent authority approves it for the 16th Finance Commission cycle.The extension does not change the current scheme rules. The existing rates and caps also remain the same.
Products
RoSCTL covers eligible apparel, garments and made-up products. Each product must meet the scheme rules.
TThe scheme covers products in three main chapters:
Each product has an eight-digit tariff code. Check this code against the official RoSCTL schedule before claiming benefits.
Not all textile products qualify for RoSCTL. The product must meet the scheme’s rules to receive benefits.
RoSCTL covers eligible apparel, garments and made-up exports. Products must meet the scheme rules.
RoDTEP covers other eligible export products. It may cover textile goods that do not qualify for RoSCTL.
Exporters should check which scheme applies to their products. They should select the correct scheme when filing the Shipping Bill. The same product should not be assumed to qualify for both benefits.
Check the product’s tariff code before choosing a scheme. Also, review the latest rules and notices. This helps you select the right scheme for your export.
RoSCTL must be claimed through the Shipping Bill by selecting the correct scheme code and making the applicable declaration at item level.
After filing and processing:
ICEGATE states that the claim must be made in the Shipping Bill and that the processed amount becomes available after EGM and scroll generation.
Bill Codes
The ICEGATE advisory lists these scheme codes for eligible RoSCTL exports.
Description
Drawback and RoSCTL
EPCG, Drawback and RoSCTL
Drawback, Special Advance Authorisation and RoSCTL
EPCG, Drawback, Special Advance Authorisation and RoSCTL
Choose the right scheme code for your export. The code depends on the export details and the authorisation you hold.
An incorrect code may affect your RoSCTL benefits. Check the applicable rules before filing the Shipping Bill.
Declaration
For eligible RoSCTL claims, the ICEGATE advisory lists these details:
Enter this declaration when filing the Shipping Bill. Check the details before you submit it.
A missing or wrong declaration may delay your RoSCTL benefit. It may also stop the claim from being processed.
Drawback
The ICEGATE advisory lists two suffixes for RoSCTL claims.
Check the correct suffix before you file the Shipping Bill. The right suffix depends on your export and the rules that apply.
Calculation
RoSCTL covers the State and Central tax components listed in the official schedules.
The benefit amount depends on several factors:
ICEGATE states that the benefit is based on the declared export FOB value or 1.5 times the market price, whichever is lower. The rates and caps also apply.
Dwarkadhish Overseas does not set RoSCTL rates. The government sets the rates and caps through official notifications.
What is it
A RoSCTL e-scrip is an electronic duty credit generated through the exporter’s ICEGATE e-scrip ledger after an eligible claim is processed and included in a RoSCTL scroll.
Each generated scrip is assigned a unique scrip number and appears in the user’s electronic ledger.
The scrip may be:
ICEGATE supports scrip generation, viewing, transfer initiation and transferee approval through the e-scrip module.
Who can
The ICEGATE e-scrip functionality is available to eligible users after creating the applicable e-scrip account.
The user generally needs:
ICEGATE permits eligible users to select RoSCTL when adding a new e-scrip account.
Used For
The owner of a RoSCTL e-scrip may use it for payment of eligible Basic Customs Duty through the Bill of Entry process.
The owner may be:
The applicable scheme code for utilisation is recorded as RS in the ICEGATE implementation advisory.
A buyer should confirm the intended Customs utilisation before purchasing a scrip.
Services
RoSCTL scrip purchase
We purchase eligible and active RoSCTL e-scrips from apparel, garment and made-up exporters, subject to:
Sale
We help eligible importers buy RoSCTL scrips. These scrips can be used to pay eligible Basic Customs Duty.
Each purchase depends on the following checks:
Quotation
We provide an estimated commercial rate on the basis of:
The RoSCTL scrip rate is a market rate and is different from the government-notified RoSCTL benefit rate.
Generation
We assist exporters in reviewing available scrolls and generating e-scrips from eligible Shipping Bills.
Support may include:
Transfer
We help both the seller and buyer during the scrip transfer process
Our support includes:
Claim
We review your export records and check that the details match. This includes:
Claim Review
We assist where:
Monitor
We help exporters monitor:
ICEGATE currently states that scrip utilisation validity is 12 months. The exact expiry shown against the individual scrip must be checked before a transaction.
Monitor
Our RoSCTL management service helps exporters manage claims and e-scrips.
We can help with:
You may not need to use all your RoSCTL scrips. If you have eligible scrips they do have the option of transferring them to another IEC holder. The recipient of the scrip will have to be eligible.
If you would like to sell your RoSCTL scrip, please get in touch with our team. We can help verify your documents and assist with the transfer on ICEGATE.
Please share the following details:
We may ask for these documents to check the transaction:
These checks help us verify the seller and the scrip before the transfer.
Some documents may be needed for business checks and fraud prevention. They may not be mandatory under ICEGATE rules in every case.
Our Process
Share your scrip number, value, issue date and expiry date. Also, provide the scrip status and an ICEGATE screenshot. Tell us your expected commercial rate.
We check the seller’s IEC and legal business details. We also review the scrip status, available amount and remaining validity. Our team checks the required documents before moving ahead.
We review the scrip details and current market demand. We also consider the scrip's validity and transaction amount. Based on these factors, we share a commercial rate for your approval.
Both parties confirm the agreed rate and transaction amount. They also agree on the payment process, buyer details, required documents and transfer terms. This helps both sides understand the deal.
The seller prepares the invoice and transfer documents as agreed. Both parties follow the written terms for payment and transfer. This helps keep the transaction clear
The seller starts the transfer through ICEGATE. The scrip is sent to the verified buyer’s IEC and ICEGATE account details.
The buyer checks the transfer request in their ICEGATE e-scrip account. The buyer then approves the request as required by the process.
Both parties check the final transfer status. They also confirm that the payment has been settled as agreed
The RoSCTL e-scrip transfer starts when the seller enters the buyer’s details in ICEGATE.
The buyer then gets a request to approve or reject the transfer. Both parties must have valid e-scrip accounts.
ICEGATE also uses OTP checks during the transfer process.
The buyer must have a valid ICEGATE e-scrip account to receive the scrip
The seller must enter the correct buyer IEC and ICEGATE ID. Check these details before starting the transfer
ICEGATE states that the transfer OTP is valid for about 15 minutes. Complete the required step within this time
Starting the transfer does not complete the process. The buyer must approve the request in ICEGATE
The buyer can approve or reject the transfer request. The seller should check the status after the buyer responds
ICEGATE states that the full scrip amount is transferred. Check the current system rules before planning a partial transfer
Eligible importers may purchase a valid RoSCTL scrip for permitted Basic Customs Duty payment.
The buyer should generally have:
ICEGATE requires the transferee to have a valid e-scrip account before approving the transfer.
There is no single permanent commercial rate for purchasing or selling RoSCTL scrips.
The rate can vary on the basis of: Market demand, Scrip supply, Face value, Expiry period, Buyer requirement, Transaction size, Documentation readiness, Payment terms, Current Customs-duty demand.
Rate example
If:
Then:
The final amount remains subject to scrip verification, written rate confirmation, taxes, documentation and transaction terms.
Indicative transaction value = Scrip face value × Rate ÷ 100
This calculator gives an estimated transaction value. The final amount depends on the agreed rate and scrip status. It also depends on the expiry date, documents, taxes and agreed terms.
Buyers and sellers should follow a documented verification process.
Recommended precautions:
Tell us how much RoSCTL scrip you need to buy. Share your expected purchase date and when you plan to use the scrip.
We share the available scrip amount and its expiry date. We also provide the commercial rate, total purchase value and details of the transaction.
We check the buyer’s IEC and ICEGATE ID. We also verify the e-scrip account and authorised contact details before moving ahead.
The buyer reviews the scrip details, agreed rate and payment terms. Both parties confirm the terms before the transfer begins.
The verified seller starts the transfer through ICEGATE. The seller sends the scrip to the buyer’s registered account.
The buyer logs in to the ICEGATE account and checks the transfer request. The buyer then approves the request through OTP verification, as required.
The buyer checks the ICEGATE e-scrip ledger after the transfer. The buyer confirms that the scrip appears in the account before using it.
The correct scheme code may not have been selected.
Our approach: We review the Shipping Bill and available Customs status to determine whether any corrective action may be possible. Approval or benefit cannot be guaranteed where the original claim was not filed correctly.
The mandatory declaration may not have been included.
Our approach: We verify the Shipping Bill declaration and advise on the available course of action.
The exporter may have selected an incorrect combination of Drawback, EPCG or Special Advance Authorisation.
Our approach We review the Shipping Bill and applicable transaction structure.
The treatment of the Drawback Serial Number may affect whether normal or lower Special Advance Authorisation-related rates apply.
Our approach: We compare the Shipping Bill declaration with the intended export scheme.
Possible causes include: EGM pending, Claim not processed, Incorrect scheme code, Missing declaration, Shipping Bill held by Customs, Classification issue, Portal-processing delay.
Our approach: We reconcile the Shipping Bill, EGM, scheme declaration and available status
The benefit may not yet have been processed into a scroll.
Our approach: We verify the Shipping Bill, EGM and scroll position
The claim may: Still be pending, Have been converted into a scrip, Have been transferred, Have been utilised, Be affected by a portal issue.
Our approach: We reconcile the scroll, ledger and generated-scrip records.
The exporter may not have created the RoSCTL account in the ICEGATE e-scrip module
Our approach: We review IEC, ICEGATE and DSC readiness
Possible causes include: Expired DSC, Incorrect certificate mapping, Token-driver issue, PKI or signer utility issue, Browser configuration, PAN or user mismatch.
Our approach: We perform basic checks and identify whether portal, DSC-provider or technical support is required.
The buyer may not have accepted the transfer.
Our approach: We verify the buyer’s information and the transfer.
The buyer may have rejected the request or incorrect information may have been entered
Our approach: We review the transaction status and determine whether a fresh transfer is needed
A near-expiry scrip may have lower market demand
Our approach: We check available buyers and provide the current indicative rate
An expired scrip should not be treated as an active transferable duty credit
Our approach: We review the ICEGATE status and applicable current instructions. Revival should not be assumed
Our RoSCTL reconciliation service helps exporters check their records. We match key details to find errors and pending claims.
We check:
We share clear reports after the review.
Dwarkadhish Overseas helps exporters manage RoSCTL work each month. We review export records, track claims and help manage e-scrips.
Our monthly service helps exporters keep track of their RoSCTL work. It may include:
Our RoSCTL consultants help businesses manage claims, scrip transfers and record checks.
We work with both buyers and sellers during RoSCTL transactions. We help them complete the required steps
We check scrip details, buyer and seller records, expiry dates and transaction terms before the deal moves ahead.
We provide rates based on market demand and scrip details. The final rate depends on the agreed terms.
We help with e-scrip accounts, scrip generation and transfers. We also assist with status checks.
We check Shipping Bills, scroll records and ledger entries. This helps exporters find missing details and pending claims.
We work with exporters across India. Most document checks and transfer steps can be handled remotely.
Client Experiences
Dwarkadhish Overseas assists apparel, garment and made-up exporters with RoSCTL scrip sale, claim reconciliation, generation and transfer across India.
RoSCTL stands for Rebate of State and Central Taxes and Levies.
The scheme rebates eligible embedded State and Central taxes and levies on exports of covered apparel, garments and made-up products.
It primarily qualifies the products of chapters 61, 62 and notified man-made fibres under chapter 63.
The scheme would continue up to 30 September 2026, or until approval through the cycle of 16th Finance Commission is acquired, whichever is earlier.
By entering the right code in the Shipping Bill. The benefit of RoSCTL will appear on your RoSCTL scroll after EGM and customs clearance.
A digital scrip created in the exporter’s ICEGATE account on successful processing of a claim.
Yes. An active RoSCTL e-scrip may be transferred to another eligible IEC holder through ICEGATE.
The transaction is initiated by the seller with the help of the buyer’s IEC and ID from ICEGATE.
ICEGATE currently states a utilisation validity of 12 months. The exact expiry date shown against the individual scrip should be verified.
Some possibilities could be Pending EGM, Wrong Scheme Code, Non-declaration, Customs Processing or Classification.
Share your RoSCTL scrip details or purchase requirement with our team.
Fill in your details and our team will contact you regarding your requirement.
Your information will only be used to respond to your service enquiry.