Welcome To Dwarkadhish Overseas Private Limited
DGFT, Customs and Export Compliance Support Across India
RoSCTL Scrip Purchase, Sale and Management Services in India
Buy or sell RoSCTL e-scrips through a structured verification, documentation, payment and ICEGATE transfer process.
Dwarkadhish Overseas assists apparel, garment and made-up exporters with RoSCTL claim review, scroll reconciliation, e-scrip generation, scrip transfer, expiry monitoring and pending-benefit identification.
Eligibility
Who Can Claim RoSCTL?
The scheme may be available to eligible exporters of covered apparel, garments and made-up articles, subject to:
A valid IEC
Eligible exported product
Correct ITC-HS classification
Applicable Shipping Bill scheme code
Required declaration in the Shipping Bill
Processing of the Shipping Bill and EGM
Customs verification
Applicable scheme conditions
Availability of budget and system processing
Manufacturer exporters and merchant exporters may assess eligibility based on their exported product, Shipping Bill declaration and applicable scheme conditions.
What Is the RoSCTL Scheme?
RoSCTL stands for Rebate of State and Central Taxes and Levies. It is an export remission scheme intended to rebate embedded State and Central taxes and levies incurred in the production and distribution of eligible exported apparel, garments and made-up articles where those costs are not refunded through another mechanism. The benefit is issued through transferable electronic duty credit scrips that can be generated 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, or until approval of the scheme for the 16th Finance Commission cycle by the competent authority, whichever is earlier. The extension was notified without changing the existing scheme guidelines, rates or caps.
Products
Which Products Are Covered Under RoSCTL?
RoSCTL applies to eligible apparel, garment and made-up products covered under the applicable notified schedules.
The scheme mainly covers the eligible products under:
Chapter 61
Knitted or crocheted apparel and clothing accessories
Chapter 62
Non-knitted or non-crocheted apparel and clothing accessories
Chapter 63
Eligible made-up textile articles
Eligibility should be verified using the exact eight-digit tariff classification and applicable RoSCTL schedule.
A product should not be treated as eligible merely because it generally falls within the textile industry.
RoSCTL and RoDTEP: What Is the Difference?
RoSCTL is intended for eligible apparel, garment and made-up exports covered by the notified RoSCTL framework.
RoDTEP covers eligible products outside RoSCTL, including textile products not covered by the apparel and made-ups scheme.
The same eligible product should not be assumed to receive both RoSCTL and RoDTEP benefits simultaneously.
The correct scheme must be selected at the Shipping Bill stage.
- Particular
- RoSCTL
- RoDTEP
- Main coverage
- Eligible apparel, garments and made-ups
- Eligible products under notified RoDTEP schedules
- Common chapters
- Chapters 61, 62 and eligible Chapter 63 products
- Products outside applicable RoSCTL coverage
- Benefit form
- Electronic duty credit scrip
- Electronic duty credit scrip
- Claim stage
- Shipping Bill declaration
- Shipping Bill declaration
- Portal
- ICEGATE e-scrip module
- ICEGATE e-scrip module
- Utilisation
- Eligible Basic Customs Duty payment
- Eligible Basic Customs Duty payment
- Transferability
- Transferable through ICEGATE
- Transferable through ICEGATE
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 identifies the following scheme codes for applicable 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
The correct scheme code depends on the export transaction and applicable authorisation.
Selecting an incorrect scheme code may affect the benefit.
Declaration
Mandatory RoSCTL Declaration
For applicable prospective RoSCTL claims, the ICEGATE advisory identifies the following item-level declaration:
- Statement type: DEC
- Statement code: RS001
The required declaration should be made while filing the Shipping Bill.
A missing or incorrect declaration may result in the RoSCTL benefit not being processed.
Drawback
Drawback Serial Number Suffix
The ICEGATE implementation advisory explains the following treatment:
- Suffix B with the Drawback Serial Number for normal RoSCTL rates under the applicable normal schedules.
- Suffix D where lower RoSCTL rates applicable to Special Advance Authorisation exports are intended.
The appropriate treatment should be verified before filing the Shipping Bill.
Calculation
How Is the RoSCTL Benefit Calculated?
The RoSCTL benefit consists of the applicable State and Central components notified under the relevant schedules.
The calculation may be subject to:
Product classification
The HS code/category under which the export product is classified for RoSCTL purposes.
Ad valorem rate
The percentage rate notified for the product, applied on the relevant value to compute the benefit.
Applicable value cap
The maximum value ceiling per unit prescribed for calculating the benefit, if applicable.
Export FOB value
The Free-on-Board value declared for the export shipment, used as a base for calculation.
Market value
The domestic/international market value of the goods, used for comparison with FOB value.
Export scheme
The specific export scheme under which the shipment is made, which can affect eligibility and rate.
Normal or Special Advance Authorisation treatment
Whether the export is under a Normal or Special Advance Authorisation, which impacts the benefit computation.
Applicable State and Central schedule components
The specific State and Central rate components notified in the schedules that together make up the total RoSCTL benefit.
ICEGATE states that the benefit is calculated on the declared export FOB value or up to 1.5 times the market price of the goods, whichever is lower, subject to the applicable rates and caps.
Dwarkadhish Overseas does not determine government RoSCTL rates. The rates and caps are prescribed by the relevant government notification.
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:
- Retained by the exporter
- Used for eligible Basic Customs Duty payment
- Transferred to another eligible IEC holder
- Sold through a commercial transaction
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:
- Valid IEC
- ICEGATE registration
- Valid DSC
- Access to the registered mobile number or email
- RoSCTL benefit available in the ledger
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 original exporter who generated the scrip, or
- Another IEC holder to whom the scrip was transferred through ICEGATE
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:
- Scrip verification
- Validity
- Available market rate
- Transaction amount
- Seller KYC
- Documentation
- Buyer availability
- Commercial approval
Sale
RoSCTL scrip sale
We assist eligible importers in purchasing RoSCTL scrips for permitted Basic Customs Duty utilisation.
The transaction is subject to:
- Buyer IEC verification
- ICEGATE registration
- Valid e-scrip account
- Required scrip amount
- Scrip availability
- Validity
- Agreed commercial terms
Quotation
Current RoSCTL rate quotation
We provide an estimated commercial rate on the basis of:
- Scrip face value
- Remaining validity
- Market demand
- Transaction value
- Document verification
- Buyer requirement
- Payment terms
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:
- Scroll review
- Shipping Bill selection
- Ledger verification
- Scrip-generation guidance
- Generated-scrip status review
Transfer
RoSCTL scrip transfer
We assist the seller and buyer with:
- Party-detail verification
- Buyer IEC verification
- ICEGATE ID confirmation
- Transfer initiation
- OTP-stage coordination
- Buyer approval
- Transfer-status verification
Claim
RoSCTL claim reconciliation
We reconcile:
- Shipping Bills
- Scheme codes
- RS001 declarations
- ITC-HS codes
- Drawback serial numbers
- FOB values
- EGM status
- RoSCTL scroll amounts
- Ledger balances
- Generated scrips
- Transferred scrips
- Pending claims
Claim Review
Pending RoSCTL claim review
We assist where:
- RoSCTL was declared but not processed
- Shipping Bill is not visible
- EGM is pending
- Scroll is not generated
- Ledger amount is not available
- Scrip generation is not working
- Scheme code may be incorrect
- RS001 declaration may be missing
- Benefit has been held or rejected
Monitor
RoSCTL expiry monitoring
We help exporters monitor:
- Scrip issue date
- Expiry date
- Active face value
- Current status
- Proposed sale
- Proposed utilisation
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 recurring RoSCTL management service can include:
- Shipping Bill declaration review
- Scheme-code verification
- RS001 declaration verification
- EGM tracking
- Scroll monitoring
- Missing-claim identification
- Ledger reconciliation
- E-scrip generation
- Scrip validity monitoring
- Purchase and sale coordination
- Transfer support
- Monthly pending report
Sell Your RoSCTL Scrip
Apparel, garment and made-up exporters who do not need their RoSCTL scrips for their own Customs-duty payments may transfer them to another eligible IEC holder. Businesses looking for RoSCTL licence sale can contact our team for document verification and ICEGATE transfer support.
Information required from the seller
Company name
IEC number
GSTIN
Contact person
Mobile number
Email address
Scrip number
Scrip face value
Issue date
Expiry date
Scrip status
ICEGATE screenshot
Expected rate
Bank details
Documents that may be required for transaction verification
IEC copy
Company PAN
GST registration
Cancelled cheque
RoSCTL scrip details
ICEGATE ledger screenshot
Tax invoice
Transfer letter
Authorised-signatory proof
Board resolution or authorisation, where applicable
Bank-attested signature confirmation, where required under the transaction process
Commercial KYC documents may be required for fraud prevention even where they are not a statutory ICEGATE requirement.
Our Process
Process for Selling a RoSCTL Scrip
Clear, structured and remote — from discovery to handover.
Provide scrip details
Information that needs to be shared: Scrip number, Value of scrip, Issue date, Expiry date, Status of scrip, Screenshot of ICEGATE, Expected Commercial rate.
Verification of Scrip and Seller
We will verify: IEC, Legal entity, Status of the scrip, Amount available, Validity remaining, Documentation.
Quotation of the rate
Commercial rate will be quoted depending upon current demand, validity, and transaction amount.
Written Verification
The seller states that: Agreed rate, Size of the transaction, Payment procedure, Buyer information, Documentation, Transfer conditions.
Process of documentation and the payment
The seller prepares the invoice and transfer documents according to agreement. The payment and transfer are carried out according to the written commercial terms.
RoSCTL ICEGATE Transfer
The seller begins the transfer to the verified buyer’s IEC and ICEGATE ID.
Approve buyer
The transfer is approved by the Buyer's ICEGATE e-scrip account.
Confirm completion
Final transfer status and commercial settlement confirmed.
Scrip Transfer
RoSCTL Scrip Transfer on ICEGATE
The RoSCTL e-scrip transfer starts when the transferor enters the verified transferee details. The transferee then receives an approval request and must independently approve or reject it.
Both the parties should have valid e-scrip accounts. ICEGATE uses OTP verification during the transfer and approval stages.
Buyer e-scrip account
The transferee needs a valid e-scrip account.
Correct party details
The seller should enter the correct buyer IEC and ICEGATE ID.
OTP validity
ICEGATE currently states that the transfer OTP is valid for approximately 15 minutes.
Transferee approval
The transfer is not complete merely because the seller has initiated it.
Transferee rejection
The transferee can approve or reject the request.
Whole-scrip transfer
ICEGATE’s current FAQ states that the whole scrip amount is transferred. Current functionality should be confirmed before structuring a partial transaction.
RoSCTL Scrip Statuses
The ICEGATE e-scrip module may display statuses including:
Active
Utilised
Transferred
Transfer Pending
Expired
Transfer Rejected
All
The status should be checked before payment or 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
RoSCTL Scrip Rate
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
The calculator provides an indicative value only. Final transaction value depends on written rate confirmation, scrip status, validity, documentation, taxes and agreed commercial terms.
Secure
Secure RoSCTL Transaction Practices
Buyers and sellers should follow a documented verification process.
Recommended precautions:
Verify the 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
Buying Process
Process for Buying a RoSCTL Scrip
Submit purchase requirement
The buyer shares: Required face value, Expected purchase date, Intended utilisation timeline.
Availability and quotation
We provide: Available scrip amount, Expiry date, Commercial rate, Purchase value, Transaction requirements.
Buyer verification
The buyer’s: IEC, ICEGATE ID, E-scrip account, Authorised contact are verified.
Commercial confirmation
The buyer accepts the agreed rate, scrip and the payment terms.
Seller initiates transfer
The verified seller initiates the ICEGATE transfer.
Buyer approval
The buyer logs in and approves the transfer request through OTP verification.
Ledger verification
The buyer confirms that the scrip is reflected in its ICEGATE account before utilisation.
Troubleshooting
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.
Claim
RoSCTL Claim and Scrip Reconciliation
Our reconciliation review can compare:
Shipping Bill number and date
Export product
ITC-HS code
Scheme code
RS001 declaration
Drawback serial number and suffix
FOB value
Market value
EGM status
Scroll number
RoSCTL amount
Ledger balance
Generated scrip
Transfer status
Expiry date
Deliverables
Shipping Bill-wise reconciliation
Missing-claim list
Pending-scroll list
Generated-scrip summary
Transfer summary
Expiry report
Recommended action report
Exporters
RoSCTL Management for Garment and Made-Up Exporters
Dwarkadhish Overseas can manage RoSCTL as part of an ongoing export-compliance outsourcing engagement.
Shipping Bill verification
Scheme-code review
RS001 declaration review
EGM monitoring
Scroll tracking
Claim reconciliation
Ledger monitoring
Scrip generation
Expiry tracking
Scrip sale coordination
Transfer support
Monthly MIS
Pending-action report
Why Dwarkadhish overseas
Why Choose Dwarkadhish Overseas?
Export-incentive specialisation
Our RoSCTL consultant assists businesses with claims, transfers and reconciliation.
Buyer and seller support
We coordinate both sides of eligible RoSCTL transactions.
Structured verification
Scrip, party, validity and transaction details are reviewed before execution.
Current commercial quotations
Rates are provided based on current demand and scrip conditions.
ICEGATE assistance
We support e-scrip account, generation, transfer and status-related requirements.
Claim reconciliation
Our services extend beyond scrip trading to Shipping Bill, scroll and ledger reconciliation.
Support across India
ost verification and transfer coordination can be completed remotely.
Related Services
Once RoSCTL Scrip is completed, your business may require additional support.
RoDTEP Scrip Services
Buy or sell eligible RoDTEP scrips through a verified transaction process.
ICEGATE Registration
Register your IEC on ICEGATE and access eligible Customs and e-scrip services.
Duty Drawback
Get assistance with pending Drawback, Shipping Bill reconciliation and scroll review.
IGST Refund
Review pending export IGST refunds and Shipping Bill validation issues.
Export Compliance Outsourcing
Outsource recurring Customs, DGFT, refund and incentive-management work to our team.
Client Experiences
What Our Clients Say
“Dwarkadhish Overseas supported us with our export documentation and compliance requirements. Their team was responsive and kept us informed throughout the process.”
Nishu Vishwas
[Company Name]
Service: Advance License
“We approached the team for our pending refund-related work. They reviewed the documents carefully and helped us understand the issues and required next steps.”
[Client Name]
[Company Name]
Service: IGST Refund Support
“The team assisted us with DGFT and Customs requirements in a professional and organised manner. Communication and follow-up were consistent.”
[Client Name]
[Company Name]
Service: Export Compliance Support
Pan India
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
FAQ
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.