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Dwarkadhish Overseas

RoSCTL Scrip Purchase, Sale and Management Services in 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

Who Can Claim RoSCTL? 

Exporters may qualify for RoSCTL benefits if they meet the scheme rules. The following conditions apply:

A valid IEC
An eligible exported product
The correct ITC-HS classification
The right scheme code in the Shipping Bill
The required Shipping Bill declaration
Processing of the Shipping Bill and EGM
Customs verification
Available funds and system processing

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.  

What Is the RoSCTL Scheme?

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.

Current Status of the RoSCTL Scheme 

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

Which Products Are Covered Under RoSCTL?

RoSCTL covers eligible apparel, garments and made-up products. Each product must meet the scheme rules. 

TThe scheme covers products in three main chapters:

Chapter 61
Knitted or crocheted clothes and accessories
Chapter 62
Non-knitted or non-crocheted clothes and accessories
Chapter 63
Eligible made-up textile articles

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 and RoDTEP: What Is the Difference? 

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. 

How Is RoSCTL Claimed?

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: 

The Shipping Bill is filed with the correct RoSCTL scheme code
Add the required RoSCTL declaration
File the Export General Manifest (EGM)
Customs verifies the claim
A RoSCTL scroll is generated
The eligible amount appears in the ICEGATE ledger
Pick the eligible Shipping Bills
The RoSCTL e-scrip is generated
The scrip may be utilised or transferred

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

RoSCTL Shipping Bill Scheme Codes

The ICEGATE advisory lists these scheme codes for eligible RoSCTL exports.

Scheme code

Description

60

Drawback and RoSCTL

61

EPCG, Drawback and RoSCTL

64

Drawback, Special Advance Authorisation and RoSCTL

65

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

Mandatory RoSCTL Declaration

For eligible RoSCTL claims, the ICEGATE advisory lists these details:

 

  • Statement type: DEC
  • Statement code: RS001

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

Drawback Serial Number Suffix

The ICEGATE advisory lists two suffixes for RoSCTL claims.

 

  • Suffix B: Use this for normal RoSCTL rates. Add it to the Drawback Serial Number as required by the scheme rules.
  • Suffix D: Use this for lower RoSCTL rates on exports under Special Advance Authorisation.

Check the correct suffix before you file the Shipping Bill. The right suffix depends on your export and the rules that apply.  

Calculation

How Is the RoSCTL Benefit Calculated?

RoSCTL covers the State and Central tax components listed in the official schedules.

The benefit amount depends on several factors: 

Product classification
The rate for the product
The value cap
Export FOB value
Market value
The export scheme
Normal or Special Advance Authorisation rules
Applicable State and Central rates

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

What Is a RoSCTL E-Scrip?

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

Who Can Create a RoSCTL E-Scrip Account?

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

What Can a RoSCTL Scrip Be 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

Our RoSCTL Services

RoSCTL scrip purchase

We purchase eligible and active RoSCTL e-scrips from apparel, garment and made-up exporters, subject to:

Sale

RoSCTL scrip 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

Current RoSCTL rate 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

RoSCTL e-scrip generation

We assist exporters in reviewing available scrolls and generating e-scrips from eligible Shipping Bills.

Support may include:

Transfer

RoSCTL scrip transfer

We help both the seller and buyer during the scrip transfer process

Our support includes:

Claim

RoSCTL claim reconciliation

We review your export records and check that the details match. This includes: 

Claim Review

Pending RoSCTL claim review

We assist where: 

Monitor

RoSCTL expiry monitoring

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

RoSCTL management services

Our RoSCTL management service helps exporters manage claims and e-scrips. 

We can help with:

Sell Your RoSCTL Scrip

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.

Information required from the seller

Please share the following details:

Company name
IEC number
GSTIN
Contact person's name
Mobile number
Email address
Scrip number
Scrip face value
Issue date
Expiry date
Scrip status
ICEGATE screenshot
Expected rate
Bank details
Documents required for verification

We may ask for these documents to check the transaction:

IEC copy
Company PAN
GST registration
Cancelled cheque
RoSCTL scrip details
ICEGATE ledger screenshot
Tax invoice
Transfer letter
Proof of authorised signatory
Board resolution or authorisation, where needed
Bank-attested signature confirmation, where required

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

Process for Selling a RoSCTL Scrip

Share Your Scrip Details

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.

Verify the Scrip and Seller

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.

Get a Rate Quote

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.

Confirm the Terms in Writing

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.

Complete the Documents and Payment Terms

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

Start the RoSCTL ICEGATE Transfer

The seller starts the transfer through ICEGATE. The scrip is sent to the verified buyer’s IEC and ICEGATE account details.

Approve the Transfer

The buyer checks the transfer request in their ICEGATE e-scrip account. The buyer then approves the request as required by the process.

Confirm the Transfer

Both parties check the final transfer status. They also confirm that the payment has been settled as agreed

RoSCTL Scrip Transfer on ICEGATE

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.

Important RoSCTL Transfer Rules
Buyer e-scrip account

The buyer must have a valid ICEGATE e-scrip account to receive the scrip

Correct Buyer Details

The seller must enter the correct buyer IEC and ICEGATE ID. Check these details before starting the transfer

OTP validity

ICEGATE states that the transfer OTP is valid for about 15 minutes. Complete the required step within this time

Buyer Approval

Starting the transfer does not complete the process. The buyer must approve the request in ICEGATE

Buyer Rejection

The buyer can approve or reject the transfer request. The seller should check the status after the buyer responds

Whole-Scrip Transfer

ICEGATE states that the full scrip amount is transferred. Check the current system rules before planning a partial transfer

Buy a RoSCTL Scrip

Eligible importers may purchase a valid RoSCTL scrip for permitted Basic Customs Duty payment.  

Information required from the buyer
Company name
IEC number
ICEGATE ID
Required scrip amount
Expected utilisation date
Contact person
Mobile number
Email address

Buyer prerequisites

The buyer should generally have:

Active IEC 
ICEGATE registration
Valid e-scrip account
DSC
Access to registered mobile and email
A clear intended Customs utilisation

ICEGATE requires the transferee to have a valid e-scrip account before approving the transfer. 

RoSCTL Scrip Rate

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:  

  • Scrip face value: ₹1,00,000  
  • Commercial rate: 96  

Then:  

  • Indicative transaction value: ₹96,000  

The final amount remains subject to scrip verification, written rate confirmation, taxes, documentation and transaction terms. 

RoSCTL Rate Calculator

User inputs
  • Scrip face value
  • Quoted commercial rate (%)
Calculation

Indicative transaction value = Scrip face value × Rate ÷ 100

Calculator disclaimer

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. 

Secure RoSCTL Transaction Practices

Buyers and sellers should follow a documented verification process.

Recommended precautions:

Verify the seller’s IEC and legal name
Verify the buyer’s IEC and ICEGATE ID
Check the scrip number
Confirm the face value
Check the issue and expiry date
Confirm that the status is active
Use written rate confirmation
Use company bank accounts
Obtain a commercial invoice
Verify authorised signatories
Confirm the final transfer status
Preserve transaction documentation
Never share
ICEGATE password
DSC token PIN
Bank password
Email password
Permanent remote computer access
OTP with an unverified person

Process for Buying a RoSCTL Scrip

Share Your Purchase Requirement

Tell us how much RoSCTL scrip you need to buy. Share your expected purchase date and when you plan to use the scrip.

Check Availability and Get a Quote

We share the available scrip amount and its expiry date. We also provide the commercial rate, total purchase value and details of the transaction.

Complete Buyer Verification

We check the buyer’s IEC and ICEGATE ID. We also verify the e-scrip account and authorised contact details before moving ahead.

Confirm the Deal

The buyer reviews the scrip details, agreed rate and payment terms. Both parties confirm the terms before the transfer begins.

Start the ICEGATE Transfer

The verified seller starts the transfer through ICEGATE. The seller sends the scrip to the buyer’s registered account.

Approve the Transfer

The buyer logs in to the ICEGATE account and checks the transfer request. The buyer then approves the request through OTP verification, as required.

Check the Scrip in Your Ledger

The buyer checks the ICEGATE e-scrip ledger after the transfer. The buyer confirms that the scrip appears in the account before using it.

Common RoSCTL Problems

RoSCTL was not selected in the Shipping Bill

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.  

RS001 declaration is missing

The mandatory declaration may not have been included.

Our approach: We verify the Shipping Bill declaration and advise on the available course of action.  

Incorrect scheme code was used

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.

Incorrect Drawback suffix was used

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.

RoSCTL scroll is not generated

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

Shipping Bill is not visible for scrip generation

The benefit may not yet have been processed into a scroll.

Our approach: We verify the Shipping Bill, EGM and scroll position

Ledger balance is not showing

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. 

E-scrip account is not created

The exporter may not have created the RoSCTL account in the ICEGATE e-scrip module

Our approach: We review IEC, ICEGATE and DSC readiness

DSC is not detected

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.

Pending transfer

The buyer may not have accepted the transfer.

Our approach: We verify the buyer’s information and the transfer.

Transfer was rejected

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

Scrip is about to expire

A near-expiry scrip may have lower market demand

Our approach: We check available buyers and provide the current indicative rate

Scrip has expired

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

RoSCTL Claim and Scrip Reconciliation

Our RoSCTL reconciliation service helps exporters check their records. We match key details to find errors and pending claims. 

We check:

Shipping Bill number and date
Export product and ITC-HS code
Scheme code and RS001 declaration
Drawback serial number and suffix
FOB value and market value
EGM status and scroll number
RoSCTL amount and ledger balance
Generated scrip and transfer status
Scrip expiry date
What You Receive

We share clear reports after the review. 

Shipping Bill report: Details of each bill
Missing-claim list: Claims that need review
Pending-scroll list: Scrolls not yet processed
Scrip report: Details of generated scrips
Transfer report: Status of each transfer
Expiry report: Scrips close to expiry
Action report: Steps to take next

RoSCTL Management for Garment and Made-Up Exporters

Dwarkadhish Overseas helps exporters manage RoSCTL work each month. We review export records, track claims and help manage e-scrips.

Monthly RoSCTL Management Services

Our monthly service helps exporters keep track of their RoSCTL work. It may include: 

Shipping Bill checks: We review bills for errors
Scheme-code review: We check the codes used
RS001 declaration review: We check the required details
EGM tracking: We track export report status
Scroll tracking: We check for new scrolls.
Claim review: We look for missing or pending claims
Ledger checks: We review e-scrip balances
Scrip generation: We help with eligible e-scrips
Expiry tracking: We check scrip expiry dates
Scrip sale support: We help exporters arrange scrip sales
Transfer support: We guide buyers and sellers through ICEGATE transfers
Monthly MIS: We share a report of monthly work
Pending-action report: We list tasks that still need attention.

Why Choose Dwarkadhish Overseas?

Export Incentive Expertise

Our RoSCTL consultants help businesses manage claims, scrip transfers and record checks.

Buyer and Seller Support

We work with both buyers and sellers during RoSCTL transactions. We help them complete the required steps

Careful Verification

We check scrip details, buyer and seller records, expiry dates and transaction terms before the deal moves ahead.

Commercial Rate Quotes

We provide rates based on market demand and scrip details. The final rate depends on the agreed terms.

ICEGATE Support

We help with e-scrip accounts, scrip generation and transfers. We also assist with status checks.

Claim Reconciliation

We check Shipping Bills, scroll records and ledger entries. This helps exporters find missing details and pending claims.

Support across India

We work with exporters across India. Most document checks and transfer steps can be handled remotely.

Related Services

RoDTEP Scrip Services
Buy or sell eligible RoDTEP scrips with support at each step. We help with checks and transfer details.
ICEGATE Registration
Register your IEC on ICEGATE. Access the Customs and e-scrip services available to your business.
Duty Drawback
Need help with a pending Drawback claim? We review Shipping Bills, check scrolls and help find record errors.
IGST Refund
Waiting for an export IGST refund? We review pending refunds and check Shipping Bill issues that may affect them.
Export Compliance Outsourcing
Let our team handle your regular export compliance tasks. We support Shipping Bills, Customs work, refunds and export incentives.

Client Experiences

What Our Clients Say

“Dwarkadhish Overseas provides a one-stop solution for all our export compliance requirements. Their team makes the entire process smooth and hassle-free, allowing us to focus on our core business while they take care of the compliance work.”
Ravindra Singh
Rupesh Agro Industries
“We have been associated with Dwarkadhish Overseas since 2020, and they have been a dependable partner in managing our export-related requirements. Their team takes ownership of our compliance needs and helps us handle export challenges with confidence and peace of mind.”
Shubham Arora
S Four Export
“We rely on Dwarkadhish Overseas for our Certificate of Origin (COO) and RoDTEP-related requirements. Our experience has been smooth and hassle-free, with professional support throughout the process. Their team makes export documentation and compliance much easier to manage.”
Bhautik Pankhania
Maps Laboratories Pvt. Ltd.
“Dwarkadhish Overseas helped us get our IGST refund worth lakhs of rupees cleared. Their team handled the process diligently and kept us updated at every stage. Their proactive communication and professional approach made the entire experience reassuring and hassle-free.”
Jayesh Mehta
Aptek Instrumentation Pvt. Ltd.

RoSCTL Services Across India

Dwarkadhish Overseas assists apparel, garment and made-up exporters with RoSCTL scrip sale, claim reconciliation, generation and transfer across India.

Recommended city and textile-cluster pages
Tiruppur
Noida
Gurugram
Bengaluru
Ludhiana
Mumbai
Delhi NCR
Surat
Chennai
Kolkata
Jaipur
Panipat
Karur
Ahmedabad

Frequently Asked Questions

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.  

Buy or Sell a RoSCTL Scrip Today

Share your RoSCTL scrip details or purchase requirement with our team.

    Full Name

    Company Name

    Phone Number

    Email Address

    IEC Number

    Type of Requirement

    RoSCTL Scrip Amount

    Scrip Number

    Date of issue

    Expiry Date

    Current Scrip Status

    Expected Rate

    Export Product

    Upload ICEGATE Screenshot

    Brief Requirement

    Upload Scrip Details