Introduction: E-scrip Registration

Hey Corpseed readers, today we are going to talk about the E-scrip registration in India. Before understanding the process of E-scrip registration, we need to understand the RoDTEP.  The remission of duties and taxes on export products (RODTEP) scheme was launched by the government and this scheme replaced the previous Merchandise Export from India Scheme (MEIS). The objective behind this scheme is to make sure that every exporter to exemption and refunded on the fixed tax and duties. The government launched this scheme to rise the number of exporters in India which results in a rapid Increase of export from India to other countries. In simple words, this scheme gives rebates on taxes and duties (central, state, local). Those taxes are not covered under any other remission scheme of government. 

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The national site of Indian Customs which is governed by the Central Board of Indirect Taxes and Customs (CBIC) is known as the Indian Customs Electronic Gateway (ICEGATE). This site offers e-filing services to the trade, cargo carriers, and other trading partners of different industries. ICEGATE (Indian Custom Electronic Gateway) have developed a module which is known E-scrip module. CBIC is an organisation which provides tax rebate benefits to the exporters. Exporters can avail many benefits from different schemes under remission of duties and taxes on exported products (RoDTEP) and other schemes. If an exporter wants to avail the benefits of these schemes then that exporter have to create an E-scrip account and generate a script over the relevant bills of shipping. Every importer, exporter, CHA who is registered on ICEGATE (Indian Customs Electronic Gateway) can create an E-scrip account. IEC (Import Export Code) is one of the most important documents for E-scrip registration 

Which are the tax rebates given under the Remission of duties and taxes on export products (RODTEP) scheme?

The Remission of duties and taxes on export products (RODTEP) scheme helps the exporters by compensating the duties/taxes/levies at the Central, State and Local level borne on the product he is going to export. Tax and duties includes the prior stage complete indirect taxes on the specific goods and services used in the production and distribution of the product of the Exporter. Here is a list of compensated taxes under the scheme: 

• Taxes such as VAT and Excise duty on the fuel of the transportation cost is would be covered under the scheme. If the exporter have used the fuel in generation of electricity for production through some kind of power plants or DG Sets would also be covered under the scheme. This scheme also covers the fuel used in running of machineries of the manufacturing plant.
• This scheme also includes the electricity duty on every purchase of electricity. 
• This scheme also includes some other taxes such as Mandi Tax/ Municipal Taxes/ Property Taxes. 
• Exporter will also get the compensation of Stamp duty fee on export documents under this scheme.

What is the procedure to create an E-scrip account on ICEGATE?

Here is a step by step procedure for E-scrip registration:

• Primarily, applicant need to visit the website of ICEGATE (Indian Customs Electronic Gateway). You can visit the ICEGATE website.

• Now applicant need to click on the services and select the option of E-scrip to create an E-scrip account. 
• Now the E-scrip option will open a new login page. Applicant need to sign up on the E-scrip portal. Applicant need to fill the required information to sign up on the E-scrip portal. Applicant also need to attach the valid documents such as Import Export code (IEC). Applicants need to register themselves according to ICEGATE (Indian Customs Electronic Gateway) advisory. You can read the advisory through this link - https://icegate.gov.in/Download/JavaSetupForDSC.pdf 
• After filling up all the required information, Applicant need to generate the valid credentials. 
• Now again applicant need to click on E-scrip option on the ICEGATE (Indian Customs Electronic Gateway) portal and now applicant need to login on the E-scrip portal with the valid credentials which he has generated.
• Once the applicant have login on the E-scrip portal then applicant can easily see different types of options of E-scrip under the financial services. 

What is the procedure to generate E-script in India?

Here is a step by step by step procedure to generate the E-scrip from ICEGATE:

• As we have mention the complete process of login to E-scrip account. Now we start the procedure to generate E-scrip. 

• After login on the E-scrip portal, applicant will have a home page on screen. 
• Applicant need to select the option of SB details to generate E-scrip. 
• Now applicant need to select the shipping bills from the given options. 
• Now applicant can select the RoSCTL or RoDTEP schemes to avail the benefits of them. It would be mandatory to select any scheme from them. 
• Now applicant need to select the shipping bills of which he want the E-scrip. 
• Now click on the ‘Generate Scrip’ button to generate the E-scrip. Applicant can select all the shipping bills to generate the E-scrip for all the bills at a single time. Applicant can save his time and efforts through this technique. 
• After generating the E-scrip successfully, Applicant will receive a message on their registered mobile number. 

What is the validity of E-scrip as per the guidelines of CBIC?

As per the recent guidelines of the Central Board of Indirect Taxes and Customs (CBIC), CBIC has extended the validity of E-scrip from 1 year to 2 years. The Board of Central Board of Indirect Taxes and Customs (CBIC) has recently amended in the Electronic Duty Credit Ledger Regulations, 2021 through notifying the Electronic Duty Credit Ledger Regulations, 2022 (Amendment). Now the Electronic Duty Credit Ledger Regulations 2021 includes the regulation 6(2), for the words "one year", the words "two years" shall be substituted. According to the recent guidelines in Regulation 6(2) of the Electronic Duty Credit Ledger Regulations of 2021, the validity of E-scrip has been increased from one year to two year. At the end of this time period of the E-scrip, any duty credits in the mentioned e-scrip that have not been used will expire.

Conclusion

In this article, we talked about the complete process of E-scrip registration and we have shared the complete methodology for the E-scrip registration. This article talks about the Remission of duties and taxes on export products (RODTEP) and E-scrip account creation. We talked about the guidelines, objectives and methods of CBIC (central board of indirect taxes) and how an exporter can avail the benefits of tax rebate under the scheme of Remission of duties and taxes on export products (RODTEP). We have share the complete procedure for creating an account for E-scrip. You can learn the procedure of generating the E-scrip from the E-scrip portal. If you want any help regarding the procedure of E-scrip registration or Tax benefits of the scheme then you can visit our website Corpseed. We shall be glad to help you. Thank you for reading this blog, goodbye.