Eligibility of MEIS on Export of Apparel and made-ups (Chapter 61, 62 and 63)

As we all are aware that MEIS benefit has been withdrawn for item under Chapter 61, 62 and 63 of ITC HS 2017 for exports made with effect from 7 March 2019.

The Government of India, Ministry of Commerce and Industry has issued Public Notice No. 58/2015-20 dated 29 January 2020 to make relevant amendment in paragraph 4.95 and 4.96 of Hand Book of Procedure to introduce procedure for application for Rebate of State and Central Levies and Taxes (RoSCTL) for apparel and made-ups covered under chapter 61, 62 and 63. We have encapsulated some of the important points from public notice for your reference:

– Application for RoSCTL shall be filed online in ANF 4R on DGFT website;

– There would be no requirement of linking e BRCs for applying RoSCTL;

– Separate online applications for claims under RoSCTL for shipping bills wit let export order date in period 07 March 2019 to 31 December 2019 and with Let Export Order date on or after 01 January 2020 shall be made;

– For applications in the period 07 March 2019 to 31 December 2019, the DGFT online system shall electronically populate the entitlement per shipping bill including the additional ad-hoc incentive and reduce / adjust MEIS wherever already granted;

– Duty Credit Scrips needs to be registered at the port mentioned on the scrip;

– Last date for filing of application for Duty Credit Scrip:

1. For shipping bills with LEO date from 07 March 19 to 31 Dec 2019: the last date for filing online claims will be 30 June 2020;

2. For shipping bills with LEO date from 01 January 2020: the last date for filing online claims will be within 1 year from the date of LEO

In addition to the above provisions, the revised ANF 4R (application form for RoSCTL) has been introduced.

We have linked copy of Public Notice in its subject line for your quick reference.

Feel free to connect if you require any additional information / clarification in this regard.

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Qualification: CA in Practice
Company: A ALWANI & CO
Location: Ahmedabad, Gujarat, IN
Member Since: 10 Nov 2018 | Total Posts: 17
Amrin has 7+ years experience in the field of Indirect Tax advisory and compliance including working with KPMG before she commenced her journey as an entrepreneur. In her new role from May 2017, she has been providing Business and Tax Advisory Services to various organisations. Her skill sets to View Full Profile

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April 2021