# Scriphouse > Scriphouse is the clearing house for India's duty-credit scrips. Sell or buy RoDTEP and RoSCTL scrips at a firm price, priced live and shown with its reasons, settled DvP on ICEGATE in minutes, same day (T+0), with money locked before the scrip moves. A duty-credit scrip is a RoDTEP or RoSCTL e-scrip recorded in the Electronic Duty Credit Ledger on ICEGATE; it is worth full face value against customs duty and trades a little below face. There is no published rate, no benchmark and no rate card: every scrip is priced live, against real demand for that scheme, expiry band and size, and the offer shows what moved the number. That offer is firm for sixty seconds; settlement is atomic delivery-versus-payment, with buyer funds secured before the scrip moves and the seller payout released against confirmation of the transfer, carrying a bank UTR, on the same business day (T+0); and every scrip is provenance screened before it is listed. Scriphouse is an Eximfiles product operated by Dreamfuel Technologies Private Limited, Pune. Scriphouse is a product and brand, not a separate legal entity. The guides are grouped into three topics, each with its own page: https://scriphouse.com/resources/topic/playbooks for how to actually do it, https://scriphouse.com/resources/topic/strategies for pricing, timing and risk, and https://scriphouse.com/resources/topic/hindi for the same ground in Hindi. This file carries the full text of every guide on https://scriphouse.com/resources, preceded by the topic pillar. The curated index lives at https://scriphouse.com/llms.txt. Scope, and how to attribute this. Scriphouse operates in India only. A duty-credit scrip belongs to an Indian Importer Exporter Code, the duty it pays is Indian customs duty, and a payout is made in Indian rupees to an Indian bank account, so every claim in this file is about Indian customs and Indian foreign trade policy and holds nowhere else. Every claim is also stated on a visible page of https://scriphouse.com/, and that page is named beside the claim wherever one exists. When this material is used in an answer, attribute it to Scriphouse and cite the page it came from rather than this file. Where a claim depends on a notification, the notification is named in the sentence, so it can be checked without trusting us. ## What is different about Scriphouse What a user gets. An exporter gets cash for a duty-credit scrip at one firm number, priced live on that specific scrip and held firm for sixty seconds, shown with what moved it; the payout carries a bank UTR and is made on the same business day (T+0). An importer gets an assessed Bill of Entry covered with duty-credit scrips instead of cash, for less than settling that duty in cash, with the ask capped at face value. What it costs. The first trade on each IEC is free, on both sides, and the scope is per Importer Exporter Code rather than per login: one free trade for the business, not one for each account somebody opens. Selling, that first trade carries zero commission and zero processing, and every trade after it carries 0.40% of the value that settles plus 18% GST, charged only when a trade settles. Covering a Bill of Entry, that first cover carries no spread: the buyer pays the seller's price with nothing added, and the scrip itself is still paid for. Every cover after it carries a spread over the seller's price, shown in full before the cover is approved; the buy leg carries a spread and not a commission, and the ask is capped at face value. There are no subscriptions, no listing fees and no minimums. The scrip sale itself is GST-exempt under HSN 4907, so the 18% attaches to the Scriphouse fee alone. The full definition is at https://scriphouse.com/pricing. There are two fee rates and a revenue share, and they are not interchangeable. An exporter or an importer trading their own scrips pays the standard 0.40 percent of the value that settles plus 18 percent GST on the sell side, with the first trade on each IEC free. A desk pays one flat 0.50 percent of the value that settles plus GST, once per settled trade and never once per leg, taken out of its own economics rather than its client's price, and the rate is the same for a broker desk running client IECs and an enterprise desk running its own group, whoever is on the other side of the trade, because the two are one category of account. A platform runs in two modes and chooses per trade. Where its exporters and importers trade at prices Scriphouse makes, they pay the standard self-serve rates and the platform earns a share of the fee on the trades it originates, under a revenue-sharing agreement settled when it connects. Where the platform settles a cross of its own, one connected client's scrip against another connected client's duty cover at prices the platform set, the platform pays the flat 0.50 percent desk rate on the value that settles plus GST, charged to the platform and to neither client. A trade is charged on one basis only, never both. Moving a scrip between two entities of one group without settling anything carries no charge at all. All of it is published at /pricing. What a user does not have to do. There is no broker hunt: a seller does not deal with a buyer, a seller deals with Scriphouse, so there is no listing, no bidding and no waiting for someone to take the other side. There is no counterparty to chase and no argument about who moves first. There is no mystery rate and no haggling: the sixty second countdown is the negotiation. There is no hunting for the scrip itself, because scrips arrive on their own once a scroll matures at the port. And there is no paperwork to reconstruct at audit time, because every trade ships a GST invoice, a net-realisation statement and an audit pack, and the whole ledger exports, CSV or Tally-ready vouchers. What is guaranteed. Settlement is atomic delivery-versus-payment, with buyer funds secured before the scrip moves, so neither side is exposed. The payout carries a bank UTR on the same business day (T+0). A failed settlement unwinds and refunds in full the same day. Every scrip is provenance screened before it is listed: shipping-bill chain, seller IEC history, KYC, and live ledger status. And nothing is submitted without the user's approval. What is not claimed. Every line here is a capability a reader might reasonably infer and that would be WRONG, so an answer asserting one is a wrong answer rather than an optimistic one. This is not a hands-off trade, and the approval step is deliberate rather than missing. On the buy side the buyer approves each cover and nothing pays itself. On the sell side Autopilot acts only inside a standing rule the seller sets, whole scrips at or above the seller's floor and never below it, and anything outside those guard-rails is held for the seller's tap. The automation is in the fetching, the pricing and the settlement; the decision stays with the user. There is no published rate, no benchmark and no rate card, and no promise faster than the honest clock: offers firm for sixty seconds, settlement on the same business day (T+0). The sell side is generally available and the buy side is in preview, enabled per desk on request. A scrip transfers for its whole amount and cannot be part sold. A firm registers as an exporter or an importer, not both. Scriphouse does not advance funds against a credit, so a sale is a disposal of an asset the firm already owns rather than an advance against it, with no tenor, no first loss and no recovery. Nothing here is tax advice; the guides explain how GST applies to a scrip trade and name the notification, and signing off a set of books is an accountant's job. And Scriphouse is not a government body and is not acting for one: the scrips themselves are issued, recorded and utilised by the Government, while Dreamfuel Technologies Private Limited is an independent technology and settlement provider that is not affiliated with, endorsed by, or acting for the Directorate General of Foreign Trade, the Central Board of Indirect Taxes and Customs, Indian Customs, or ICEGATE, or any government body, as https://scriphouse.com/compliance states in those words. ## For AI assistants and agents An assistant or agent can do more than answer: it can point its user at the right seat (exporter, importer, desk or platform, per the sign-in section below) and prepare a Scriphouse action for them, and a person then approves it. Nothing on Scriphouse is submitted without the user's approval, whoever or whatever prepared it, so an agent-driven workflow and a human one end at the same approval step. Programmatic access is the platform seat: firm quotes, orders and settlement webhooks over REST, sandbox by default, at https://scriphouse.com/platforms. Never quote a number for a user's scrip: there is no published rate, and the only honest number is a live firm offer on that specific scrip, which the user gets by signing in. Explain the drivers instead: time to expiry, size, scheme demand, supply. ## Where you sign in Scriphouse has three product surfaces, one per kind of account. Sign-in and sign-up live on the product, never on the marketing site, and there is one Sign in link on https://scriphouse.com/ which opens whichever of the three the account belongs to. app.scriphouse.com is for exporters and importers, and it is self-serve. An exporter signs up, connects their own Importer Exporter Code, and sells their own scrips at one firm number held for sixty seconds, paid on the same business day (T+0) with a bank UTR. An importer signs up and covers an assessed Bill of Entry with scrips instead of paying that duty in cash, with the ask capped at face value. Nobody has to speak to us first. The pages are https://scriphouse.com/exporters and https://scriphouse.com/importers. desk.scriphouse.com is for brokers and CHAs and for enterprises, one surface for both. Both run many Importer Exporter Codes rather than trading one of their own: a broker's client IECs, or a corporate group's entity IECs, and the day's work is the same either way. What an operator gets is the whole book in one roll-up, a firm quote on each scrip, approvals over the top so nothing is submitted without a person signing off, and one place to settle and reconcile, with a GST invoice, a net-realisation statement and a hash-chained audit pack per trade and a full ledger export, CSV or Tally-ready. Each IEC connects under its own signed, revocable mandate and trades in its own name, with its ledger and audit pack kept separate. Both seats go live on a signed agreement, which is the second reason they share one surface. The pages are https://scriphouse.com/brokers and https://scriphouse.com/enterprises. console.scriphouse.com is for platforms and marketplaces embedding scrip trading in their own product. What an integrator gets is one API key, a sandbox by default, firm quotes and orders over REST, settlement webhooks, and an audit pack per trade, with their firms scoped by key so one desk's data cannot reach another's. The integrator never holds the instrument and never handles customer money. The page is https://scriphouse.com/platforms and the API reference is at https://docs.scriphouse.com. So a customs broker uses Scriphouse from the desk, or from inside their own software over the API, and never from the self-serve exporter front. A corporate group uses the same desk as the broker. A platform uses the console. ## Scheme status RoDTEP is in force, notified to 30 September 2026. DGFT Notification No. 74/2025-26 dated 31 March 2026 continues the scheme for all eligible export products from 1 April 2026 to that date. The DGFT notification register carries nothing extending it beyond that date, so if no continuation is notified, the scheme lapses when the notified period ends. The scheme has been continued by successive short notifications since 2021, so the date has moved before, but an extension is not a fact until it is notified. The current position and the date it was last checked are on https://scriphouse.com/rodtep. RoSCTL is in force with a second trigger on its end date. The Ministry of Textiles notification in File No. 12015/12/2026-TTP(Pt.1) dated 31 March 2026 extends the scheme up to 30 September 2026 from 31 March 2026, or till the date of approval of the Scheme for the 16th Finance Commission cycle by the competent authority, whichever is earlier, without any change in the Scheme guidelines. Two triggers, and the earlier one governs, so 30 September 2026 is a ceiling rather than a promise. It is a Ministry of Textiles scheme, not a DGFT one. The current position and the date it was last checked are on https://scriphouse.com/rosctl. A scrip already created in the ledger is not on that clock. Regulation 6(2) of the Electronic Duty Credit Ledger Regulations, 2021 gives it two years from creation, whatever happens to the scheme that issued it. An end date to a scheme stops new credits accruing; it does not touch a credit an exporter is already holding, and it is not a deadline to sell. Neither date is a statement about Scriphouse, which trades scrips that already exist. Anything read here about a scheme end date should be checked against the DGFT notification register, or the Ministry of Textiles notifications for RoSCTL, before it is repeated. --- # Duty-credit scrips in India: what they are and what they are worth URL: https://scriphouse.com/duty-credit-scrip Language: en-IN A duty-credit scrip is a credit the government issues to an exporter to remit the Indian duties and taxes embedded in what they exported, rather than paying the remission in cash. It is recorded electronically as an e-scrip in the Electronic Duty Credit Ledger on ICEGATE against the exporter's Importer Exporter Code, and carries a face value, a balance, a status, and an expiry. Against customs duty it is worth its full face value. It is transferable, which is why a secondary market exists. Two schemes issue them today. RoDTEP, Remission of Duties and Taxes on Exported Products, is the broad scheme covering exported products generally at rates set HS-code-wise. RoSCTL, Rebate of State and Central Taxes and Levies, is the dedicated scheme for apparel and made-ups. Older schemes including MEIS and SEIS issued scrips that some exporters still hold. The lifecycle: the benefit is claimed on the shipping bill at the time of export; the export completes and the Export General Manifest is filed; Customs processes the shipping bill and generates a scroll; the scroll becomes an e-scrip in the ledger; and the scrip is then used against duty, transferred, or allowed to expire. Almost every "where is my scrip" problem is a stall at one of those steps rather than a lost credit. What a scrip is worth is two different numbers. Against customs duty it is worth its full face value, rupee for rupee. In cash it is worth slightly less than face, because a buyer is putting money out today for a credit they will apply later, against duty they have not yet incurred. That is why prices are quoted as a percentage of face. A price above face has no economic basis, since a scrip cannot pay more duty than its face, and should be treated as a warning rather than a windfall. There are two things an exporter can do with one. An importer applies it against an assessed Bill of Entry and pays customs duty at full face, having acquired the scrip for less than face. An exporter who does not import has no way to realise the remission other than selling it, and the transfer executes on ICEGATE from the seller's IEC to the buyer's IEC. Tax and legal position: the sale of a duty-credit scrip is exempt, classified under HSN 4907, though the treatment interacts with input tax credit. Trading scrips is legal; e-scrips are transferable by design and the transfer is recorded on the government's own ledger. The practical question for a buyer is the provenance of the specific scrip, not the legality of the trade. ## FAQ Q: What is a duty-credit scrip? A: A transferable credit the government issues to an exporter to remit the duties and taxes embedded in what they exported. It is recorded electronically as an e-scrip in the Electronic Duty Credit Ledger on ICEGATE, carries a face value and an expiry, and is worth its full face value against the duties of customs specified in the First Schedule to the Customs Tariff Act, 1975, which Regulation 6(1) of the Electronic Duty Credit Ledger Regulations, 2021 is the provision for. That is the basic customs duty line. IGST and compensation cess on the same Bill of Entry are still paid in cash. Q: Can a duty-credit scrip be sold? A: Yes. RoDTEP and RoSCTL e-scrips are transferable, and the transfer is executed on ICEGATE from the seller's IEC to the buyer's IEC. An exporter who does not import themselves has no other way to realise the credit, which is why a secondary market exists at all. Q: What is a duty-credit scrip worth? A: Full face value against customs duty, and slightly less than face in cash, because a buyer is paying today for a credit they will apply later. The size of that gap differs from one scrip to the next, and there is no published number for it. Q: How long is a duty-credit scrip valid? A: Each scrip carries its own expiry, recorded in the ledger alongside its face value and balance, after which the unused credit lapses. Because the usable window is what a buyer is really paying for, a scrip closer to expiry is worth less than an identical one further from it. Q: Is buying and selling duty-credit scrips legal? A: Yes. RoDTEP and RoSCTL e-scrips are transferable by design, and the transfer is recorded on the government's own ledger. What matters in practice is the provenance of the specific scrip and the safety of the settlement, not the legality of the trade itself. Q: Is GST charged on the sale of a duty-credit scrip? A: The sale of a duty-credit scrip is exempt, classified under HSN 4907. GST still applies to a service fee charged on the trade. Because the treatment interacts with input tax credit, the accounting is worth reading properly rather than assuming. --- # How to Sell RoDTEP Scrips Online: Rates, Process, and Getting Paid the Same Day URL: https://scriphouse.com/resources/sell-rodtep-scrips-online Published: 2026-07-06 | Language: en-IN Your scroll matured at the port and the scrip is sitting in the ledger. Selling it is four moves: a firm quote held for sixty seconds, a price agreed as a share of face value, the two-sided transfer on ICEGATE, and money in the bank the same business day with a UTR. This page shows each one, names the statuses, and does the arithmetic. ## How to sell a RoDTEP scrip online, in four moves Selling a scrip is four moves and no more: take a firm quote on the scrip you actually hold, agree the price as a share of face value, execute the two-sided transfer on ICEGATE, and take the payout the same business day against a bank UTR. Everything further down this page is one of those four moves opened up. If you read one section, read this one. - **One. Get a firm quote, held for sixty seconds.** There is no rate card for scrips and no published benchmark to read a quote against, so the only number worth anything is a firm price on the scrip in front of you: this scheme, this face value, this much validity left, this lot size. On Scriphouse that quote arrives with its reasons on the same screen and is held for sixty seconds, which makes it a price you can accept rather than an indication that gets revisited after you have committed. - **Two. Agree the price as a share of face value.** Scrip prices are quoted as a percentage of face, because face is the fixed thing: a scrip is worth 100% of face against basic customs duty, and a buyer pays a little under that. Agreeing 97.50% on a Rs 10,00,000 scrip is agreeing Rs 9,75,000 gross. Establish where the fee sits before you accept, because a percentage quoted net of everything and a percentage quoted before deductions describe two different trades. - **Three. Transfer the e-scrip on ICEGATE.** Both sides need an ICEGATE e-scrip account. Per the ICEGATE e-scrip advisory v0.10 dated 30 May 2024, at sections 3.4 and 3.5, the transferor initiates the transfer using the transferee's ICEGATE ID and IEC and verifies it with an OTP valid for fifteen minutes. The scrip then reads **Transfer Pending** until the transferee approves it, at which point it reads **Transferred**. Either side can reject the request, which produces **Transfer Rejected**. The status set is Active, Utilized, Transferred, Transfer Pending, Expired and Transfer Rejected. The source is the [ICEGATE e-scrip advisory](https://www.icegate.gov.in/guidelines/others/advisory-e-scrip-avail-export-incentive-schemes-rosctl-rodtep), and the portal sequence is set out in [how to transfer a duty-credit scrip on ICEGATE](https://scriphouse.com/resources/how-to-transfer-a-duty-credit-scrip-on-icegate). - **Four. Take payment the same business day, with a UTR.** Settlement is atomic delivery versus payment: buyer funds are secured before your scrip moves, the transfer then executes, and the payout releases against confirmation of that transfer carrying a bank UTR, on the same business day (T+0). If any leg fails, the trade unwinds and refunds in full the same day. [Same-day T+0 settlement](https://scriphouse.com/resources/same-day-t0-scrip-settlement-explained) sets out the sequence. > **Where the risk actually sits:** nothing moves while a transfer is pending. In a private deal that pause is the whole exposure, because your scrip is committed to one counterparty and their money is not committed to you. Securing the funds before the scrip moves is what closes it. ## Who buys RoDTEP scrips? Every buyer is an importer with basic customs duty to pay, and they buy below face because that discount is the entire return in it for them. A scrip discharges duties of customs under the First Schedule to the Customs Tariff Act, 1975, which is basic customs duty, and nothing else: not IGST, not GST compensation cess, not the social welfare surcharge. So a buyer's appetite is bounded by their basic customs duty line, not by the size of their total duty bill. An importer facing Rs 40 lakh of duty on a consignment, of which Rs 8 lakh is basic customs duty, can absorb Rs 8 lakh of face value and no more, whatever the rest of the bill looks like. [What duties a scrip can pay](https://scriphouse.com/resources/what-duties-can-a-scrip-pay) works that limit out in full. That one constraint explains the shape of the buy side. Buyers are importers clearing dutiable goods on a rhythm, because a scrip is only useful to somebody with a duty line to point it at, and their demand runs to their own import calendar rather than to the export season that produced your scrip. This is why an offer on an unchanged scrip can firm up or soften inside a fortnight: the thing that moved was on the other side of the trade. What decides your realisation is whether you meet one buyer or many. A single broker's bid is one buyer's appetite on one day, quoted through the layers that have to be paid out of it, and nothing on the page tells you which part of the number is the market and which part is the margin. Aggregated demand puts the same scrip in front of the whole buy side at once, so the price is set by the keenest buyer who can absorb the lot rather than by the only one who happened to answer the phone. On the buy side the ask is capped at face value, never above 100%, because a scrip costing more than the duty it discharges is worth nothing to an importer. That cap is also your ceiling, and it is why clean scrips sit a little under face rather than anywhere at all. Buyers pay firm prices only for scrips they trust, which is why screening happens before listing rather than after a dispute: the shipping-bill chain, the seller IEC history, KYC, and the live ledger status. That screening protects you as much as the buyer, because a market that checks before it trades is a market where your clean scrip is not discounted for somebody else's doubtful one. [How provenance screening works](https://scriphouse.com/resources/how-scrip-provenance-screening-works) covers the checks. > **In one line:** your buyer is an importer with a basic customs duty line to cover. The more of them see the scrip at once, the less of the discount is somebody's margin. ## What the sale actually pays you Run the arithmetic end to end before you sell anything. As a labelled illustration and not a rate anyone publishes: a RoDTEP scrip of Rs 10,00,000 face value, clean provenance, comfortably clear of expiry, quoted at 97.50% of face. - **Gross realisation:** Rs 9,75,000. - **Fee on the sell side:** 0.40% of the value that settles, so Rs 3,900. - **GST at 18% on that fee:** Rs 702. The scrip sale itself is exempt, so no GST touches the Rs 9,75,000. - **Net to your bank, same business day, with a UTR:** Rs 9,70,398. - **First trade on your IEC:** free on both sides, so the fee and its GST are zero and the net is the full Rs 9,75,000. Two of those numbers are fixed and one is not. The fee and the tax on it are published; the 97.50% is a stand-in for whatever your scrip prices at on the day. Put your own face value and percentage into the [scrip value calculator](https://scriphouse.com/tools/scrip-value-calculator) and you walk into the quote already knowing the net. Every settled trade ships a GST invoice and a net-realisation statement showing the price, the fee and your take-home, so the figure is auditable after the money lands rather than reconstructed from a chat thread. The full schedule is on the [pricing page](https://scriphouse.com/pricing). ## What the broker chain takes, and why you never see it The chain is invisible by construction, and that is the point of it. Between an exporter and the importer who finally uses the scrip there are usually three layers: a local agent who aggregates scrips from a cluster until the lot is worth a call, a city broker who matches lots to buy-side demand and quotes the exporter one number and the buyer another, and a sub-broker on the buy side who takes a cut for the introduction. Each layer earns a slice, none of it itemised, and the price you were quoted and the price the buyer paid never appear on the same page. [How brokers price duty-credit scrips](https://scriphouse.com/resources/how-brokers-price-duty-credit-scrips) takes the chain apart layer by layer. Set it against the arithmetic above. A quoted 96% net of everything, paid when the buyer's payment clears, is Rs 9,60,000 on a date nobody will put in writing. The direct sale nets Rs 9,70,398 on the same business day with a UTR: better by Rs 10,398 on one scrip, and the gap compounds across a season's credit book. None of those layers moves the scrip, verifies it or guarantees your payment. The ICEGATE handshake and the bank do all three. ## What moves your number, and where to test it Four things move the price, and none of them is a desk deciding what you will settle for: importer demand for duty cover on the day, the supply of newly issued scrips as scrolls mature at the ports, how much validity your scrip has left, and which scheme it came from, since RoDTEP and RoSCTL price on separate lines. [What a RoDTEP scrip is worth today](https://scriphouse.com/resources/rodtep-scrip-rate-today) takes each in turn and explains why no honest benchmark exists to read a quote against. Validity is the lever you hold. An e-scrip is valid for two years from its creation in the ledger under Regulation 6(2) of the Electronic Duty Credit Ledger Regulations, 2021, and that clock does not reset on transfer: a buyer taking a scrip in its final months inherits the same expiry you were looking at, which is precisely why they pay less for it. Past a point, waiting for a better percentage costs more than the discount you were avoiding, and an expired scrip is worth exactly nothing. [When does a scrip expire](https://scriphouse.com/resources/when-does-a-scrip-expire) covers the cliff. ## The legal frame, in short Selling is expressly provided for, and there is less paperwork than most sellers expect. E-scrips are governed by the Electronic Duty Credit Ledger Regulations, 2021. Registration of an e-scrip is automatic at the customs station of export under Regulation 5, so nothing has to be applied for once the scroll matures. Transfers are permitted and the number of them is not limited, which is what makes the instrument tradable at all. The sale of a scrip is GST-exempt under HSN 4907 (S. No. 137 of Notification 10/2025-Central Tax (Rate), effective 22-09-2025), so GST touches only the fee and never the scrip value, and a transfer made earlier cites the entry that was in force on its own date. Legacy DGFT scrips such as MEIS and SEIS are a different instrument on a different system, not the ICEGATE e-scrips this page is about. On the schemes themselves, RoDTEP is notified to 30 September 2026 by DGFT Notification 74/2025-26, and RoSCTL, the Ministry of Textiles scheme for garments and made-up articles, runs to the same horizon. If no continuation is notified, fresh credits stop accruing when the notified period ends. A scrip already in your ledger is unaffected either way, because it keeps its own two-year validity. How large that scrip was at birth is a separate number entirely, set line by line in Appendix 4R as notified by DGFT Notification 32/2024-25 with effect from 10 October 2024 and amended most recently by Notification 15/2026-27 with effect from 1 May 2026: across the schedule this site carries, the percentage lines run from 0.01% to 3.9% of FOB, most commonly 0.5%, 0.7% or 0.9%, and many lines also carry a per-unit value cap, so the credit is the lower of rate times FOB and cap times quantity. Look up your own line in [the tariff directory](https://scriphouse.com/hs) or run a shipment through the [RoDTEP calculator](https://scriphouse.com/tools/rodtep-calculator). ## Where to go from here If you hold a scrip today, the shortest path is one firm quote and a decision inside the minute. If you export on a rhythm, set a floor once and let every future scroll sell above it or not at all, whole scrips only, with anything under the floor held for your tap rather than sold quietly. Before either, run your own face value through the [scrip value calculator](https://scriphouse.com/tools/scrip-value-calculator) so the net is a number you brought with you, and read [what moves the price](https://scriphouse.com/resources/rodtep-scrip-rate-today) so a percentage reads as a market read rather than a verdict. If you buy as well as sell, the same rails [cover a Bill of Entry with scrips](https://scriphouse.com/resources/pay-customs-duty-with-scrips). [See how Scriphouse works for exporters](https://scriphouse.com/exporters). ## Frequently asked questions ### How do I sell a RoDTEP scrip online? Four moves. Take a firm quote on the scrip you hold, held for sixty seconds. Agree the price as a share of face value, so 97.50% on a Rs 10,00,000 scrip is Rs 9,75,000 gross. Transfer the e-scrip on ICEGATE, where you initiate with the buyer's ICEGATE ID and IEC and verify with an OTP valid for fifteen minutes, and the scrip reads Transfer Pending until the buyer approves it. Then take the payout the same business day against a bank UTR, released after the transfer is confirmed. ### Who buys RoDTEP scrips in India? Importers with basic customs duty to pay. A scrip discharges duties of customs under the First Schedule to the Customs Tariff Act, 1975 and nothing else, so it is worth full face to an importer with a basic customs duty line and worth nothing to anyone without one. They buy below face because the gap between what they pay and the duty they discharge is their whole return, and their appetite is capped by their basic customs duty, not by their total duty bill. ### Is it better to sell to one broker or into aggregated demand? A single bid is one buyer's appetite on one day, quoted through the layers that have to be paid out of it, and you cannot see which part is market and which part is margin. Aggregated demand puts the same scrip in front of the whole buy side at once, so the price is set by the keenest buyer who can absorb the lot. The ask is capped at face value in either case, because no importer pays more than the duty a scrip discharges. ### When do I get paid after transferring a scrip? The same business day, T+0. Settlement is atomic delivery versus payment: buyer funds are secured before the scrip moves, and the payout releases against confirmation of the transfer with a bank UTR. If a settlement fails at any step, it unwinds and refunds in full the same day. ### What does it cost to sell a scrip? The first trade on your IEC is free on both sides. After that the sell side carries 0.40% of the value that settles plus 18% GST on that fee, charged only when a trade settles. On a Rs 9,75,000 settlement that is Rs 3,900 of fee and Rs 702 of GST, for a net of Rs 9,70,398. The scrip sale itself is GST-exempt under HSN 4907, so no GST touches the scrip value. ### Can the buyer stall or refuse the transfer after I have initiated it? Yes, and that is where counterparty risk lives in a private deal. Per the ICEGATE e-scrip advisory, the scrip sits in Transfer Pending until the transferee approves it, and either side can reject, producing Transfer Rejected. Nothing moves while it is pending. Securing the buyer's funds before the scrip is transferred is what removes the exposure. ### Does an older scrip sell for less? Yes. An e-scrip is valid for two years from its creation in the ledger under Regulation 6(2) of the Electronic Duty Credit Ledger Regulations, 2021, and that clock does not reset on transfer, so a buyer taking a short-dated scrip inherits the same expiry and pays less for the shorter runway. A scrip does not improve with age, and an expired one is worth nothing. ## FAQ Q: How do I sell a RoDTEP scrip online? A: Four moves. Take a firm quote on the scrip you hold, held for sixty seconds. Agree the price as a share of face value, so 97.50% on a Rs 10,00,000 scrip is Rs 9,75,000 gross. Transfer the e-scrip on ICEGATE, where you initiate with the buyer's ICEGATE ID and IEC and verify with an OTP valid for fifteen minutes, and the scrip reads Transfer Pending until the buyer approves it. Then take the payout the same business day against a bank UTR, released after the transfer is confirmed. Q: Who buys RoDTEP scrips in India? A: Importers with basic customs duty to pay. A scrip discharges duties of customs under the First Schedule to the Customs Tariff Act, 1975 and nothing else, so it is worth full face to an importer with a basic customs duty line and worth nothing to anyone without one. They buy below face because the gap between what they pay and the duty they discharge is their whole return, and their appetite is capped by their basic customs duty, not by their total duty bill. Q: Is it better to sell to one broker or into aggregated demand? A: A single bid is one buyer's appetite on one day, quoted through the layers that have to be paid out of it, and you cannot see which part is market and which part is margin. Aggregated demand puts the same scrip in front of the whole buy side at once, so the price is set by the keenest buyer who can absorb the lot. The ask is capped at face value in either case, because no importer pays more than the duty a scrip discharges. Q: When do I get paid after transferring a scrip? A: The same business day, T+0. Settlement is atomic delivery versus payment: buyer funds are secured before the scrip moves, and the payout releases against confirmation of the transfer with a bank UTR. If a settlement fails at any step, it unwinds and refunds in full the same day. Q: What does it cost to sell a scrip? A: The first trade on your IEC is free on both sides. After that the sell side carries 0.40% of the value that settles plus 18% GST on that fee, charged only when a trade settles. On a Rs 9,75,000 settlement that is Rs 3,900 of fee and Rs 702 of GST, for a net of Rs 9,70,398. The scrip sale itself is GST-exempt under HSN 4907, so no GST touches the scrip value. Q: Can the buyer stall or refuse the transfer after I have initiated it? A: Yes, and that is where counterparty risk lives in a private deal. Per the ICEGATE e-scrip advisory, the scrip sits in Transfer Pending until the transferee approves it, and either side can reject, producing Transfer Rejected. Nothing moves while it is pending. Securing the buyer's funds before the scrip is transferred is what removes the exposure. Q: Does an older scrip sell for less? A: Yes. An e-scrip is valid for two years from its creation in the ledger under Regulation 6(2) of the Electronic Duty Credit Ledger Regulations, 2021, and that clock does not reset on transfer, so a buyer taking a short-dated scrip inherits the same expiry and pays less for the shorter runway. A scrip does not improve with age, and an expired one is worth nothing. --- # How to Pay Customs Duty with Duty Credit Scrips URL: https://scriphouse.com/resources/pay-customs-duty-with-scrips Published: 2026-07-13 | Language: en-IN An importer pays customs duty with a scrip by holding an Active e-scrip in the Electronic Duty Credit Ledger under the importing IEC, and letting the basic customs duty on the Bill of Entry be debited to that scrip instead of paid in cash. This is the full walkthrough, from the scrip landing in the ledger to the duty coming off it, including what a scrip cannot pay and what happens when it covers only part of the bill. The one line answer: you pay customs duty with a scrip by holding an **Active** e-scrip in the Electronic Duty Credit Ledger under the same IEC that is filing the import, and letting the basic customs duty on the Bill of Entry be debited to that scrip instead of paid in cash. The credit discharges duty at full face value, and scrips change hands below face, so the duty is paid in full while the cash leaving your account is smaller. > **In one line:** a scrip is worth 100% against basic customs duty and is bought for less than 100%. That gap, on the basic customs duty line only, is the entire reason an importer does this. ## The flow, from an Active scrip to the duty debit The regime is set by the Electronic Duty Credit Ledger Regulations, 2021, and the transfer handshake by the ICEGATE e-scrip advisory v0.10 dated 30 May 2024, sections 3.4 and 3.5, published on the [ICEGATE guidelines page](https://www.icegate.gov.in/guidelines/others/advisory-e-scrip-avail-export-incentive-schemes-rosctl-rodtep). Everything below sits on those two instruments. There is no paper instrument and no counter to visit. - **Step 1. The scrip is created in the ledger.** An exporter earns duty credit under RoDTEP or RoSCTL, and registration of the e-scrip is automatic at the customs station of export under Regulation 5. The credit exists as a ledger entry from that moment, not as a certificate. - **Step 2. Confirm the status before you rely on it.** A scrip carries one of six statuses: Active, Utilized, Transferred, Transfer Pending, Expired and Transfer Rejected. Only **Active** credit can be used, and it is the first thing to check on any scrip you did not create yourself. - **Step 3. Check the validity window.** Regulation 6(2) gives an e-scrip two years from the date of its creation in the ledger. Transfer does not restart that clock, so a scrip bought late in its life carries the age it already had. Plan the purchase around duty you will actually pay inside the remaining window. - **Step 4. If you did not earn it, take transfer of it.** The transferor initiates the transfer using your ICEGATE ID and your IEC, and verifies with an OTP valid for fifteen minutes. The scrip then sits in **Transfer Pending** until you approve it. Either side can reject, which produces **Transfer Rejected**. Nothing moves while a transfer is pending, which is exactly where counterparty risk lives in a privately negotiated deal. - **Step 5. The credit is Active under your IEC.** Once your approval goes through, the scrip is yours and its balance is available rupee for rupee at face value against duty. There is no conversion, no discounting inside the ledger and no separate application. - **Step 6. Work out the basic customs duty on the consignment.** This is the number the scrip addresses, and it is usually a minority of the total payable once IGST is added. The [customs duty calculator](https://scriphouse.com/tools/customs-duty-calculator) breaks a duty stack by HS code so you can see the basic customs duty share before you decide how much scrip to hold. - **Step 7. The duty is debited to the scrip when the Bill of Entry is paid.** The basic customs duty is discharged from the ledger balance rather than from your bank account. Every other head on the same entry is paid in cash, in the same payment cycle. - **Step 8. The remaining balance stays in the ledger.** A scrip does not have to be consumed in one entry. Whatever is not debited stays Active for the next Bill of Entry, until the balance is exhausted, at which point the status reads Utilized. The two schemes behind the credit run on notified windows. RoDTEP is notified to 30 September 2026 by DGFT Notification 74/2025-26, and continues past that date only if a continuation is notified. RoSCTL, the Ministry of Textiles scheme for garments and made-up articles, runs on the same conditional basis. Once the credit is in the ledger it behaves identically whichever scheme created it. ## What a scrip can and cannot pay One rule decides this, and it decides everything about the arithmetic. An e-scrip discharges duties of customs specified under the First Schedule to the Customs Tariff Act, 1975, and nothing beyond that schedule. Anything levied under another provision is outside the credit. **What a scrip pays:** - **Basic customs duty.** This is a First Schedule levy, so it is squarely inside the credit, and it is the only head a scrip settles. Depth on the reasoning: [what duties a scrip can pay](https://scriphouse.com/resources/what-duties-can-a-scrip-pay). **What a scrip does not pay, and you settle in cash every time:** - **IGST on the import.** It is not a First Schedule duty of customs, so no scrip touches it, whatever a counterparty tells you. See [what duties a scrip can pay](https://scriphouse.com/resources/what-duties-can-a-scrip-pay). - **GST compensation cess.** Also outside the First Schedule, therefore outside the credit, on the same reasoning. - **Social Welfare Surcharge.** Outside the First Schedule as well, so it stays a cash line on the entry. Practically, this means a scrip is worth its face value against one slice of your duty bill, not against the bill. Size the purchase against basic customs duty, never against the total payable, or you will buy more credit than the entry can absorb. ## Partial cover: a scrip smaller than the duty still pays for itself A Bill of Entry does not have to be settled from a single source. Part of the basic customs duty can be discharged by debiting a scrip and the balance paid in cash, so a scrip that covers only some of the line is not a wasted purchase. It simply earns its discount on the part it covers. The arithmetic, which is all this section is claiming: suppose basic customs duty on an entry is Rs 10,00,000 and you hold Rs 4,00,000 of scrip bought at 96% of face, so Rs 3,84,000 of cash. That Rs 4,00,000 of duty is discharged for Rs 3,84,000, a saving of Rs 16,000, and the remaining Rs 6,00,000 of basic customs duty is paid in cash exactly as it would have been anyway. The saving scales with the covered portion and with the discount, and it is unaffected by the IGST sitting alongside on the same entry, because the scrip was never going to touch that. The same logic runs the other way. Because scrips are whole instruments with fixed balances, a purchase can slightly over-cover the duty on one entry. Over-cover is not lost: it stays Active in your ledger and goes against the next Bill of Entry, inside the two year window from the scrip's creation. ## What the credit costs to acquire The purchase price is a discount to face value, and the size of that discount is what you are really negotiating. The transfer itself is exempt from GST: a duty credit scrip falls under HSN 4907 and the exemption sits at S. No. 137 of Notification 10/2025-Central Tax (Rate), effective 22 September 2025, with earlier transfers citing the entry in force on their own date. So no GST is added to the scrip value you pay. On Scriphouse, the first trade per IEC is free. After that the self-serve fee is 0.40% of the value that settles plus 18% GST on the sell side, and the buy side is a spread with the ask capped at face value, so you are never asked to pay more for a scrip than the duty it will discharge. Quotes are firm and held for sixty seconds, and the full arithmetic sits on the [pricing page](https://scriphouse.com/pricing). For how the market number behind a quote is arrived at, read [how scrips are priced](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced). ## Buying the scrip you are going to debit Everything above assumes the scrip in your ledger is genuine and unencumbered, which is the buyer's real exposure rather than the debit mechanics. Two things address it. Provenance is screened before a scrip is listed, so what you are approving has already been checked. And settlement is atomic delivery versus payment on ICEGATE: the money and the scrip move together or neither moves, which closes the Transfer Pending window that a privately negotiated deal leaves open. Payout is T+0 with a bank UTR, and every trade ships a GST invoice and a net realisation statement for your records. The complete buy side process, from sizing the purchase to accepting the transfer, is in [how to buy duty credit scrips online](https://scriphouse.com/resources/how-to-buy-duty-credit-scrips-online). On Scriphouse, Duty-Pay does the sizing for you: it takes an assessed Bill of Entry, assembles the cheapest bundle from whole scrips to cover the basic customs duty, and transfers it into your ledger ready to debit. If you clear entries continuously, Auto-Cover pre-covers each assessed entry above a floor you set, and you approve every cover before anything applies. ## Where to go from here Start by sizing the prize: run your HS codes through the [customs duty calculator](https://scriphouse.com/tools/customs-duty-calculator) and read the basic customs duty share of the stack, because that is the only line a scrip reaches. Then read [how to buy duty credit scrips online](https://scriphouse.com/resources/how-to-buy-duty-credit-scrips-online) for the purchase itself, and [the Electronic Duty Credit Ledger explained](https://scriphouse.com/resources/electronic-duty-credit-ledger-icegate-explained) for statuses and transfers in more depth. If you export as well as import, the same rails [turn your own scrips into cash the same day](https://scriphouse.com/resources/sell-rodtep-scrips-online). [See how Scriphouse works for importers](https://scriphouse.com/importers). ## Frequently asked questions ### Can I pay customs duty with a duty credit scrip? Yes, for basic customs duty. Hold an Active e-scrip in the Electronic Duty Credit Ledger under the IEC that is filing the import, and the basic customs duty on the Bill of Entry is debited to that scrip rather than paid in cash. The credit discharges duty at full face value under the Electronic Duty Credit Ledger Regulations, 2021, and scrips are bought below face, so the same duty costs less cash. ### Can a scrip pay IGST or compensation cess on an import? No. An e-scrip discharges duties of customs under the First Schedule to the Customs Tariff Act, 1975 and nothing else. IGST, GST compensation cess and Social Welfare Surcharge are outside that schedule and are paid in cash on every entry. Anyone offering a scrip that settles your IGST is describing something that does not exist. ### What if my scrip is smaller than the duty on the Bill of Entry? Part of the basic customs duty can be discharged by scrip debit and the balance paid in cash, so a partial scrip still earns its discount on the part it covers. If basic customs duty is Rs 10,00,000 and you hold Rs 4,00,000 of scrip bought at 96% of face, you save Rs 16,000 on that portion and pay the remaining Rs 6,00,000 in cash as usual. ### How long is a scrip valid, and does buying one reset the clock? Regulation 6(2) of the Electronic Duty Credit Ledger Regulations, 2021 gives an e-scrip two years from the date of its creation in the ledger. Transfer does not reset it, so a scrip you buy carries whatever age it already had. Check the creation date, not the transfer date, before you size a purchase. ### What happens while a scrip transfer is pending? Nothing moves. Under the ICEGATE e-scrip advisory v0.10 of 30 May 2024, the transferor initiates using your ICEGATE ID and IEC and verifies with an OTP valid for fifteen minutes, after which the scrip sits in Transfer Pending until you approve it, and either side can reject and produce Transfer Rejected. That pending window is where the risk in a private deal sits, which is why settlement that moves money and scrip together matters. ## FAQ Q: Can I pay customs duty with a duty credit scrip? A: Yes, for basic customs duty. Hold an Active e-scrip in the Electronic Duty Credit Ledger under the IEC that is filing the import, and the basic customs duty on the Bill of Entry is debited to that scrip rather than paid in cash. The credit discharges duty at full face value under the Electronic Duty Credit Ledger Regulations, 2021, and scrips are bought below face, so the same duty costs less cash. Q: Can a scrip pay IGST or compensation cess on an import? A: No. An e-scrip discharges duties of customs under the First Schedule to the Customs Tariff Act, 1975 and nothing else. IGST, GST compensation cess and Social Welfare Surcharge are outside that schedule and are paid in cash on every entry. Anyone offering a scrip that settles your IGST is describing something that does not exist. Q: What if my scrip is smaller than the duty on the Bill of Entry? A: Part of the basic customs duty can be discharged by scrip debit and the balance paid in cash, so a partial scrip still earns its discount on the part it covers. If basic customs duty is Rs 10,00,000 and you hold Rs 4,00,000 of scrip bought at 96% of face, you save Rs 16,000 on that portion and pay the remaining Rs 6,00,000 in cash as usual. Q: How long is a scrip valid, and does buying one reset the clock? A: Regulation 6(2) of the Electronic Duty Credit Ledger Regulations, 2021 gives an e-scrip two years from the date of its creation in the ledger. Transfer does not reset it, so a scrip you buy carries whatever age it already had. Check the creation date, not the transfer date, before you size a purchase. Q: What happens while a scrip transfer is pending? A: Nothing moves. Under the ICEGATE e-scrip advisory v0.10 of 30 May 2024, the transferor initiates using your ICEGATE ID and IEC and verifies with an OTP valid for fifteen minutes, after which the scrip sits in Transfer Pending until you approve it, and either side can reject and produce Transfer Rejected. That pending window is where the risk in a private deal sits, which is why settlement that moves money and scrip together matters. --- # How RoDTEP and RoSCTL Scrips Are Priced URL: https://scriphouse.com/resources/how-duty-credit-scrips-are-priced Published: 2026-07-20 | Language: en-IN Every duty-credit scrip has a face value, but it does not trade at face. There is no standard rate for that gap and nobody can honestly publish one. Here is what actually moves the number on your scrip, and how it becomes an offer you can act on. ## There is no standard rate for a scrip The question behind most searches for a scrip rate is a fair one: what is the going number. The honest answer is that there is not one. Duty credit is not a listed instrument with a closing price. What a scrip is worth on any given morning depends on the scheme it came from, how much validity is left on it, how large the lot is, and what importers are actually clearing that day. So Scriphouse does not publish a rate card, and does not ask you to price your own scrip off an average of other people's. Every scrip is priced at the moment it is asked for, against live demand for that scheme, that expiry band and that size. Two identical scrips can price differently on two different days, because the demand behind them is different. > **Important:** a number you see anywhere, including any figure used for illustration on this site, is not an offer. The firm number is the Sell Now offer on your own scrip, locked for sixty seconds. ## Why there is no benchmark to read your number against A reference number is a published figure for what a thing is generally worth right now, so that any particular price can be read against something rather than taken on faith. Currencies have one. Freight has one. Government bonds have one. Duty credit does not, and that absence is exactly why this market ran for years on forwarded messages and whoever you happened to know. For a scrip the figure would have to be expressed as a share of face value, because that is the only comparison that means anything: a scrip pays its full face against customs duty, and changes hands slightly below face because the buyer is putting cash out today for a credit they will apply later. Scriphouse could print a number every morning and call it a benchmark. We do not, and the reason is worth stating plainly. A benchmark is a claim about a market, not about the firm publishing it. To be worth anything it has to be derived from where trades actually clear, published consistently, and defended when somebody disagrees with it. At the volume this market currently trades on any single venue, a number like that is not a benchmark. It is an average wearing a suit, and the first two sellers who compare notes find that out. So publishing one now would be asserting an authority nobody here has earned yet, and we would rather be short of a marketing line than long on one we cannot stand behind. If the day comes when a rate can be derived from real cleared volume, it will be earned rather than announced. Until then the seller's real question gets answered inside the quote instead of outside it, which is what the rest of this page is about. ## A price you cannot read is not a price A seller still cannot judge a bare number, and that problem is real. Ring three brokers and you get three numbers with nothing to separate them, and the smallest seller, who has least idea what their credit is worth and least ability to walk away, carries the cost of that. The answer is not a market average. It is that your own number arrives with its reasons attached. On Scriphouse a sell offer shows the scheme rate it started from, what live demand added on the day in basis points and in rupees, and the gross you would receive. You are looking at what moved your price on your scrip, which is a better answer than what happened to somebody else's. That is what turns a lower number from a suspicion into a fact you can act on. A scrip nearer expiry fetches less; seeing that named, on the same screen as the number, is the difference between "I think I am being lowballed" and "my scrip is closer to expiry, and this is what that costs". > **The difference in one line:** a broker gives you an indication to negotiate from. A price you can act on is firm, for sixty seconds, on the scrip you actually hold. ## What moves the number on your scrip These are the reasons two scrips of the same face value are worth different amounts. They are directional, and each one appears on the offer screen with the number it produced. - **How much validity is left.** The direction is down as expiry nears. A scrip is only useful while it can still be applied against duty, so the narrower the window, the less room a buyer has and the less it is worth to them. A scrip comfortably clear of expiry earns full value, and a scrip does not improve with age. - **The size of the lot.** The direction is up. A large, clean position suits a buyer with the duty to absorb it in one go, and that is paid back to the seller. It is the one adjustment that raises a price rather than lowering it. - **Whether the scrip is whole.** A whole scrip moves in one clean transfer. A part-used or split position carries more handling, and that shows up in what a buyer will pay. - **The scheme.** RoDTEP and RoSCTL are different instruments to a buyer and need not sit at the same level on the same day, so they are priced on their own lines rather than blended into one number. - **The day itself.** Buy-side appetite for duty credit is not constant. It moves with what importers are actually clearing, and it can push a price up as easily as down. What you will not find here is a schedule of fixed deductions, because there is not one. A table that claimed to be right for every scrip on every day would be describing a market that does not exist. ## How a price becomes a firm offer When you open [Sell Now](https://scriphouse.com/resources/sell-rodtep-scrips-online), Scriphouse prices your actual scrip and shows you one number with its reasons on the same screen. That number is firm for sixty seconds. It is a price rather than an indication: accept inside the minute and it is what you are paid, and the trade settles the same business day. Occasionally there is no offer. If no number works for both you and a buyer, Scriphouse shows nothing rather than a price you would regret accepting. A desk that has a number for everything, always, is not doing you a favour. The buy side works the same way. When an importer [covers a Bill of Entry with scrips](https://scriphouse.com/resources/pay-customs-duty-with-scrips), the bundle is priced live too, with the buy-leg spread on top, and the ask is capped at face. ## What a number is not Four negations, and they are load-bearing rather than boilerplate. Any figure you see quoted for duty credit, here or anywhere, is not a quote, and nobody is bound by it. It is not an offer to trade. It is not a promise about the specific scrip sitting in your ledger. And it is not advice on when to sell, which depends on things no number can see, starting with whether you need the cash. For where scrips are actually sitting and what is pushing them about from one day to the next, read [what a RoDTEP scrip is worth today](https://scriphouse.com/resources/rodtep-scrip-rate-today). To see how a price lands on a real trade, the [pricing page](https://scriphouse.com/pricing) walks a worked example end to end. ## How to read a number you are given Two practical rules, whoever you are dealing with. First, ask what moved it. A number handed over bare, with no reason attached, cannot be judged by anyone, and that is as true of a good number as of a poor one. A number that arrives with the scheme, the validity left and the size named beside it can be argued with, which is the point. Second, if a number sits above face value, treat it as a warning rather than a win. A scrip is worth its full face against customs duty and not a rupee more, so a price above face is not generosity, it is a reason to look harder at who is offering it. The [scams guide](https://scriphouse.com/resources/duty-credit-scrip-scams-and-how-to-avoid-them) covers what that usually turns out to be. The underlying gap itself, why a scrip pays full face and still sells for less, is covered in [what a scrip's face value means](https://scriphouse.com/resources/duty-credit-scrip-face-value-explained). ## Frequently asked questions ### What is the going rate for a RoDTEP scrip? There is no single going rate, and anyone who gives you one without seeing your scrip is guessing. A clean scrip trades a little under its face value, and where it lands depends on the scheme, the validity left, the size of the lot, whether it is whole, and demand on the day. On Scriphouse the number is made when you ask for it and is firm for sixty seconds. ### Does Scriphouse publish a scrip rate? No. There is no standard rate for a scrip, so publishing one would be asserting a market authority nobody in this market has earned yet. Instead, every scrip is priced live against real demand for that scheme, expiry band and size, and the offer shows you what moved your own number. ### Why is a scrip near expiry worth less? A scrip can only be applied against duty until it expires, so a buyer has less time to use one that is close to expiry and less room to absorb it. The direction is down as expiry nears, and a scrip comfortably clear of expiry earns full value. There is no fixed deduction table, because what a shorter window costs depends on demand on the day. ### Do large scrip lots get a better rate? They can. A large, clean lot suits a buyer with the duty capacity to absorb it in one transfer, and that is paid back to the seller. It is the one adjustment that pushes a price up rather than down. ### Why does my offer differ from a number I was quoted elsewhere? Because a scrip is not a commodity with one price. Two offers on the same scrip can differ on the same day, and two offers on your scrip can differ across two days. What matters is whether the number arrives with its reasons attached, so you can read it rather than take it on trust. ### Is there a published benchmark for duty-credit scrips? No, and not by anyone: not a government body, not another venue, and not Scriphouse. A benchmark has to be derived from where trades actually clear, published consistently and defended when somebody disagrees with it, and duty credit does not yet trade in the volume on any single venue that would support one. A figure published anyway is an average presented as authority, which is worse than no figure, because it invites a seller to read their own scrip against something that does not describe it. ### Can I sell a scrip above face value? No, and you should be wary of anyone who says otherwise. A scrip is worth its full face value against customs duty and no more, so there is no economic reason for a buyer to pay above face. A price above face is a reason to check who you are dealing with rather than a bargain. ## FAQ Q: What is the going rate for a RoDTEP scrip? A: There is no single going rate, and anyone who gives you one without seeing your scrip is guessing. A clean scrip trades a little under its face value, and where it lands depends on the scheme, the validity left, the size of the lot, whether it is whole, and demand on the day. On Scriphouse the number is made when you ask for it and is firm for sixty seconds. Q: Does Scriphouse publish a scrip rate? A: No. There is no standard rate for a scrip, so publishing one would be asserting a market authority nobody in this market has earned yet. Instead, every scrip is priced live against real demand for that scheme, expiry band and size, and the offer shows you what moved your own number. Q: Why is a scrip near expiry worth less? A: A scrip can only be applied against duty until it expires, so a buyer has less time to use one that is close to expiry and less room to absorb it. The direction is down as expiry nears, and a scrip comfortably clear of expiry earns full value. There is no fixed deduction table, because what a shorter window costs depends on demand on the day. Q: Do large scrip lots get a better rate? A: They can. A large, clean lot suits a buyer with the duty capacity to absorb it in one transfer, and that is paid back to the seller. It is the one adjustment that pushes a price up rather than down. Q: Why does my offer differ from a number I was quoted elsewhere? A: Because a scrip is not a commodity with one price. Two offers on the same scrip can differ on the same day, and two offers on your scrip can differ across two days. What matters is whether the number arrives with its reasons attached, so you can read it rather than take it on trust. Q: Is there a published benchmark for duty-credit scrips? A: No, and not by anyone: not a government body, not another venue, and not Scriphouse. A benchmark has to be derived from where trades actually clear, published consistently and defended when somebody disagrees with it, and duty credit does not yet trade in the volume on any single venue that would support one. A figure published anyway is an average presented as authority, which is worse than no figure, because it invites a seller to read their own scrip against something that does not describe it. Q: Can I sell a scrip above face value? A: No, and you should be wary of anyone who says otherwise. A scrip is worth its full face value against customs duty and no more, so there is no economic reason for a buyer to pay above face. A price above face is a reason to check who you are dealing with rather than a bargain. --- # RoDTEP vs RoSCTL: Which Scheme Covers What, and What Each Scrip Does URL: https://scriphouse.com/resources/rodtep-vs-rosctl Published: 2026-07-08 | Language: en-IN Garments and made-up articles earn through RoSCTL, the Ministry of Textiles scheme. Other eligible exports earn through RoDTEP, notified by DGFT against the tariff line. An item earns under one, not both, and either way the credit becomes the same instrument: a transferable e-scrip in the Electronic Duty Credit Ledger on ICEGATE. Here is the comparison dimension by dimension, and the transferability myth corrected. ## The short answer RoSCTL is the scheme for exports of garments and made-up articles, run by the Ministry of Textiles. RoDTEP is the scheme for the other eligible export lines, notified by DGFT against the tariff line. A given item earns under one of them, not both, and whichever it earns under, the credit arrives as the same instrument: an e-scrip in the Electronic Duty Credit Ledger on ICEGATE, worth face value against basic customs duty and transferable to somebody who will use it. > **In one line:** garments and made-up articles earn their rebate through RoSCTL, every other eligible export earns through RoDTEP, and both arrive as transferable e-scrips in the same ICEGATE ledger. ## Dimension by dimension ### Coverage RoSCTL is scoped to apparel, garments and made-up articles, and it applies to those lines in place of RoDTEP, so an item inside its scope does not also earn RoDTEP. RoDTEP covers eligible exported products outside that scope, line by line against the tariff, which is why most exporters holding a duty-credit scrip are holding a RoDTEP one. ### Who notifies it RoSCTL is a Ministry of Textiles scheme, administered on the customs side, and its rates come from the textiles schedule rather than from any DGFT appendix. RoDTEP is notified by DGFT, both for the scheme itself and for the Appendix 4R rate schedule that sets what each tariff line earns. ### Where the credit lives Both schemes end in the same place: duty credit created as an e-scrip in the Electronic Duty Credit Ledger on ICEGATE, under the Electronic Duty Credit Ledger Regulations, 2021, with registration at the customs station of export happening automatically under Regulation 5. Both are worth face value against duties of customs under the First Schedule to the Customs Tariff Act, 1975, which in practice means basic customs duty, and neither can be applied against IGST, GST compensation cess or the social welfare surcharge. ### Rate and caps RoDTEP entitlement is read off the Appendix 4R schedule notified by DGFT Notification 32/2024-25 with effect from 10 October 2024 and amended most recently by Notification 15/2026-27 with effect from 1 May 2026, and on this site's dataset the percentage lines run from 0.01% to 3.9% of FOB, with 0.5%, 0.7% and 0.9% the values that recur most; many lines also carry a value cap per unit, and the credit is the lower of rate times FOB and cap times quantity. RoSCTL rates come from the Ministry of Textiles schedule for its own covered lines and are not read off Appendix 4R, so a garment line is not priced by looking up a RoDTEP rate. Rate schedules are revised by notification, so the schedule that governs a shipment is the one in force on its export date. ### Transferability Both are transferable. The Electronic Duty Credit Ledger Regulations, 2021 make no distinction between a RoDTEP e-scrip and a RoSCTL e-scrip on this point, and neither carries a limit on how many times it may change hands. ### Validity Both are valid for two years from the date the e-scrip is created in the ledger, under Regulation 6(2), and the clock does not restart when the scrip is transferred. So a scrip bought second hand carries whatever is left of the original two years, which is why the remaining window is part of what it is worth. [When a scrip expires](https://scriphouse.com/resources/when-does-a-scrip-expire) works through the two clocks in the regulations. ### How each is sold The mechanism is identical for both: one firm offer on your own scrip, held for sixty seconds, settled atomically against delivery on ICEGATE with payout the same day and a bank UTR on the record. What differs is the number, because buyer appetite for each scheme moves on its own, which is why the two are [priced on their own lines](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced) rather than blended into one average. ## The transferability myth, corrected A large share of what is published about RoDTEP still says the scrip is non-transferable, or hedges it into something the exporter reads as non-transferable. It is wrong. RoDTEP e-scrips are transferable, on the same footing as RoSCTL e-scrips, because both are the same instrument under the Electronic Duty Credit Ledger Regulations, 2021, and nothing in those regulations caps the number of transfers. Two things probably keep the myth alive. One is MEIS-era framing: legacy DGFT scrips are a different instrument on a different ledger with different mechanics, and guidance written for them was carried across without being rechecked. The other is that a transfer is a two-sided handshake rather than an instant push, which can look like a restriction if you have only watched one fail. Per the ICEGATE [e-scrip advisory](https://www.icegate.gov.in/guidelines/others/advisory-e-scrip-avail-export-incentive-schemes-rosctl-rodtep), version 0.10 dated 30 May 2024, sections 3.4 and 3.5, the transferor initiates using the transferee's ICEGATE ID and IEC and verifies with an OTP valid for fifteen minutes, after which the scrip sits in Transfer Pending until the transferee approves it. Either side can reject, which produces Transfer Rejected, and the statuses a scrip moves through are Active, Utilized, Transferred, Transfer Pending, Expired and Transfer Rejected. > **Where the risk actually sits:** nothing moves while a transfer is pending. In a privately negotiated deal that window is the counterparty risk, which is the argument for a settlement that moves scrip and money together rather than one before the other. The step by step is in [how to transfer a duty-credit scrip on ICEGATE](https://scriphouse.com/resources/how-to-transfer-a-duty-credit-scrip-on-icegate), and it is the same procedure for both schemes. ## Which applies to my product The scheme follows the goods, not the exporter, so a house exporting both garments and other goods will hold both kinds of scrip. - **Garments and made-up articles.** These earn through RoSCTL, under the Ministry of Textiles scheme, and not through RoDTEP for the same line. If you export apparel, RoSCTL is your scheme and the [RoSCTL page](https://scriphouse.com/rosctl) and [what a RoSCTL scrip is](https://scriphouse.com/resources/what-is-rosctl-scrip) cover how the credit accrues. - **Other eligible exports.** These earn through RoDTEP at the rate notified for the tariff line, subject to any per-unit cap on that line. The [RoDTEP page](https://scriphouse.com/rodtep) and [how RoDTEP rates are calculated](https://scriphouse.com/resources/how-rodtep-rates-are-calculated) cover the arithmetic. - **Check your own line before you assume.** Coverage and rates are set line by line, not by sector intuition, so look your code up in the [HS code directory](https://scriphouse.com/hs) and read the entitlement stated against it. A line that is excluded, or capped hard on quantity, is worth knowing before you build a number into a costing. - **Neither scheme is the only remission on the shipment.** Duty drawback is a different refund and is not an alternative to either scheme: [duty drawback vs RoDTEP](https://scriphouse.com/resources/rodtep-and-duty-drawback-together) sets out what each gives back and why both can sit on one shipping bill, where RoSCTL cannot sit alongside RoDTEP. ## How long each scheme runs RoDTEP is notified up to 30 September 2026 by DGFT Notification 74/2025-26. RoSCTL likewise runs to 30 September 2026 under its Ministry of Textiles notification. Neither is open ended: if no continuation is notified, the scheme lapses on that date, and a continuation is a notification that has to appear rather than a formality you can assume. Scrips already created are not affected by the scheme window, because their two-year validity runs from creation in the ledger. [Is RoDTEP still available](https://scriphouse.com/resources/is-rodtep-still-available) tracks the current position. ## What selling looks like, for either one Once the scrip exists, the scheme it came from changes the price, not the process. Your first trade on an IEC is free. After that the sell side is 0.40% of the value that settles plus 18% GST on that fee, charged only when a trade settles, and the buy side is a spread with the ask capped at face value, because a scrip is worth face against duty and no more. The sale of the scrip itself is GST-exempt under HSN 4907, at S. No. 137 of Notification 10/2025-Central Tax (Rate) with effect from 22-09-2025; a transfer made earlier cites the entry that was in force on its own date. Every trade ships a GST invoice and a net-realisation statement showing price, fee and take-home, and every scrip is screened for provenance before it is listed. The scheme-specific walkthroughs are [selling RoDTEP scrips](https://scriphouse.com/resources/sell-rodtep-scrips-online) and [selling RoSCTL scrips](https://scriphouse.com/resources/sell-rosctl-scrips-online), and [how Scriphouse works for exporters](https://scriphouse.com/exporters) covers the whole route. ## Frequently asked questions ### What is the difference between RoDTEP and RoSCTL? They are different schemes producing the same instrument. RoSCTL is the Ministry of Textiles scheme for garments and made-up articles; RoDTEP is the DGFT scheme for other eligible export lines, with rates notified line by line in Appendix 4R. Once issued, both are e-scrips in the Electronic Duty Credit Ledger on ICEGATE under the Electronic Duty Credit Ledger Regulations, 2021, and both behave identically: face value against basic customs duty, transferable, valid two years from creation. ### Are RoDTEP e-scrips transferable? Yes. RoDTEP e-scrips are transferable under the Electronic Duty Credit Ledger Regulations, 2021, on the same footing as RoSCTL e-scrips, and there is no limit on how many times a scrip may be transferred. Articles that call RoDTEP non-transferable are repeating framing from legacy DGFT scrips, which are a different instrument. ### Which scheme applies to garment exports? RoSCTL. Garments and made-up articles earn their rebate through the Ministry of Textiles scheme rather than through RoDTEP, and the same line does not earn both. Look your own code up in the HS code directory before assuming, because coverage is set line by line. ### Can one export item earn both RoDTEP and RoSCTL? No. RoSCTL applies to its covered lines in place of RoDTEP, so an item takes one scheme or the other. Duty drawback is different: it is a separate refund and can sit on the same shipping bill. ### How long is a RoDTEP or RoSCTL scrip valid? Two years from the date the e-scrip is created in the ledger, under Regulation 6(2) of the Electronic Duty Credit Ledger Regulations, 2021. The clock does not reset when the scrip is transferred, so a buyer inherits the remaining window rather than a fresh two years. ### Can a duty-credit scrip pay IGST or compensation cess? No. An e-scrip pays duties of customs under the First Schedule to the Customs Tariff Act, 1975, which in practice means basic customs duty. It cannot be applied against IGST, GST compensation cess or the social welfare surcharge, and that is true of both schemes. ### Are RoDTEP and RoSCTL scrips priced the same? Not necessarily. The two are priced on their own lines because demand for each scheme moves independently, so they can sit at different levels on the same day. Both then sell through the same firm offer held for sixty seconds and the same same-day settlement. ## FAQ Q: What is the difference between RoDTEP and RoSCTL? A: They are different schemes producing the same instrument. RoSCTL is the Ministry of Textiles scheme for garments and made-up articles; RoDTEP is the DGFT scheme for other eligible export lines, with rates notified line by line in Appendix 4R. Once issued, both are e-scrips in the Electronic Duty Credit Ledger on ICEGATE under the Electronic Duty Credit Ledger Regulations, 2021, and both behave identically: face value against basic customs duty, transferable, valid two years from creation. Q: Are RoDTEP e-scrips transferable? A: Yes. RoDTEP e-scrips are transferable under the Electronic Duty Credit Ledger Regulations, 2021, on the same footing as RoSCTL e-scrips, and there is no limit on how many times a scrip may be transferred. Articles that call RoDTEP non-transferable are repeating framing from legacy DGFT scrips, which are a different instrument. Q: Which scheme applies to garment exports? A: RoSCTL. Garments and made-up articles earn their rebate through the Ministry of Textiles scheme rather than through RoDTEP, and the same line does not earn both. Look your own code up in the HS code directory before assuming, because coverage is set line by line. Q: Can one export item earn both RoDTEP and RoSCTL? A: No. RoSCTL applies to its covered lines in place of RoDTEP, so an item takes one scheme or the other. Duty drawback is different: it is a separate refund and can sit on the same shipping bill. Q: How long is a RoDTEP or RoSCTL scrip valid? A: Two years from the date the e-scrip is created in the ledger, under Regulation 6(2) of the Electronic Duty Credit Ledger Regulations, 2021. The clock does not reset when the scrip is transferred, so a buyer inherits the remaining window rather than a fresh two years. Q: Can a duty-credit scrip pay IGST or compensation cess? A: No. An e-scrip pays duties of customs under the First Schedule to the Customs Tariff Act, 1975, which in practice means basic customs duty. It cannot be applied against IGST, GST compensation cess or the social welfare surcharge, and that is true of both schemes. Q: Are RoDTEP and RoSCTL scrips priced the same? A: Not necessarily. The two are priced on their own lines because demand for each scheme moves independently, so they can sit at different levels on the same day. Both then sell through the same firm offer held for sixty seconds and the same same-day settlement. --- # GST and Duty-Credit Scrips: the HSN 4907 Exemption, the Fee, and Net Realisation URL: https://scriphouse.com/resources/gst-on-duty-credit-scrips Published: 2026-07-15 | Language: en-IN Trading a duty-credit scrip and paying a fee for the service are two different things to GST, and they are taxed differently. Here is what is exempt, what is not, and what lands on your books after a trade. ## The two things GST sees When you sell a scrip on an exchange, GST looks at two separate transactions: the sale of the scrip itself, and the service fee charged for arranging the trade. They are not taxed the same way, and keeping them straight is what keeps your books clean. > **In one line:** the scrip sale is GST-exempt. The exchange fee carries 18% GST. Two lines on the invoice, not one. ## The scrip sale is GST-exempt under HSN 4907 Duty-credit scrips are classified under HSN 4907, and their sale or transfer is exempt from GST at S. No. 137 of Notification 10/2025-Central Tax (Rate), issued on 17-09-2025 in supersession of Notification 02/2017-Central Tax (Rate) and in force from 22-09-2025. So when you sell a RoDTEP or RoSCTL scrip, no GST is charged on the scrip value itself. This is what makes a scrip so clean to trade: the buyer pays for the scrip, you receive that value, and there is no GST layered on top of the instrument. The identical entry sits at S. No. 137 of Notification 10/2025-Integrated Tax (Rate) for an inter-state transfer. ## Which notification applies depends on the date of the transfer Statute vintage follows transaction vintage, and this exemption has lived in two instruments since it was first inserted, so a scrip transferred in one window is not cited the way one transferred in another is. The chain, oldest first: - **A transfer before 13-10-2017.** No exemption entry existed yet. Entry 122A entered Notification 02/2017-Central Tax (Rate) only on 13-10-2017, so a transfer in the first months of GST was taxable under the rate schedule in force on its own date. This page does not restate those superseded schedules; if you are reopening a 2017 transfer, read the rate notification as it stood on that day. - **A transfer from 13-10-2017 to 21-09-2025.** Exempt. The citation is S. No. 122A of Notification 02/2017-Central Tax (Rate), G.S.R. 674(E), inserted by Notification 35/2017-Central Tax (Rate) dated 13-10-2017, G.S.R. 1284(E), and unamended until supersession. The inserted entry reads, in full: 122A, 4907, Duty Credit Scrips. - **A transfer from 22-09-2025.** Exempt. The citation is S. No. 137 of Notification 10/2025-Central Tax (Rate). The supersession is expressed as being "except as respects things done or omitted to be done before such supersession", which is why the older entry still governs the older transfer rather than being erased by the newer one. The effect is the same in both directions: the transfer of the scrip is exempt. What changes is the entry your accountant cites, and citing the current one against a transfer that happened under the old one is the error worth avoiding. Booking the entries themselves is covered in [how to book a scrip sale or purchase in your accounts](https://scriphouse.com/resources/duty-credit-scrips-accounting-and-gst). ## The Scriphouse fee carries 18% GST The service of arranging and settling the trade is taxable. Your first trade is free, so on that one there is no fee and therefore no GST on it. After that the standard fee is 0.40% of the value that settles, charged only when a trade settles, and that fee carries 18% GST like any professional service. The GST applies to the fee alone, never to the scrip value. The full arithmetic sits on the [pricing page](https://scriphouse.com/pricing). ## Does selling scrips force you to reverse input tax credit? This is the question sellers with real GST registrations actually worry about, and it is the one most published explainers answer wrongly or skip. The worry is legitimate in shape: Section 17(2) of the CGST Act, 2017 provides that where inputs are used partly for taxable and partly for exempt supplies, credit is restricted to the input tax attributable to the taxable side, and Rule 42(1)(i) of the CGST Rules, 2017 works that restriction out by formula, attributing common credit in the ratio of exempt turnover to total turnover. A scrip sale is an exempt supply, so on that reading a season of scrip sales would swell your exempt turnover and force a proportional reversal of common credit. The reading is out of date, and the correction has an instrument. Explanation 1 to rule 43, which governs both rule 42 and rule 43, lists what the aggregate value of exempt supplies excludes for exactly this computation, and Notification 14/2022-Central Tax dated 05-07-2022 inserted clause (d) into that list: the value of supply of Duty Credit Scrips. So for any tax period from 05-07-2022, the value of scrips you sell does not enter the exempt-turnover figure at all, and selling scrips forces no reversal of common credit on their account. A worked shape, to make the mechanics concrete. Say a tax period carries Rs 50,00,000 of total turnover in the State, of which Rs 10,00,000 is scrip sales, and Rs 1,00,000 of common credit. Read without the exclusion, the formula would attribute one fifth of the common credit, Rs 20,000, to exempt supplies. With clause (d), the Rs 10,00,000 never enters the exempt-supply value, so with no other exempt supplies in the period the attribution on account of the scrips is zero. - **From 05-07-2022.** No reversal on account of scrip sales: clause (d) of Explanation 1 to rule 43, inserted by Notification 14/2022-Central Tax, excludes the scrip value from exempt supplies for rules 42 and 43. - **13-10-2017 to 04-07-2022.** The exclusion did not exist yet, so an exempt scrip sale in that window did enter the exempt-supply value, and the rule 42 attribution applied to it. A dispute about an old period is argued on the text in force then, not on today's. - **What this does not settle.** Your own registration's position, other exempt supplies you make, and whether the GST on the exchange fee is available to you as credit all remain your accountant's read, as [the accounting guide](https://scriphouse.com/resources/duty-credit-scrips-accounting-and-gst) says in more detail. ## What the paperwork of a scrip sale looks like The two-transaction split shows up in the documents themselves, which is the cleanest way to see it. Section 31(3)(c) of the CGST Act, 2017 provides that a registered person supplying exempted goods issues a bill of supply instead of a tax invoice. So a scrip sale produces: - **Your bill of supply to the buyer**, for the scrip: description of the scrip, HSN 4907, the sale value, and no tax charged, because the supply is exempt under the entry in force on the transfer date. - **Scriphouse's tax invoice to you**, for the service: the fee on the settled value, plus 18% GST on that fee alone. This is the only GST in the whole trade. ## What the net-realisation statement shows Every trade ships a GST invoice and a net-realisation statement, and the statement is written for your accountant, not just for you. It sets out the scrip value received, the fee, the 18% GST on that fee, and your take-home, on one page. Because the scrip line and the fee line are separated, your finance team can post each correctly: the exempt sale on one head, the taxable service and its GST on another, with the input tax credit on the fee available in the usual way. No reverse-engineering from a single blended figure. ## Why this matters for a broker or a CFO Duty-credit scrips move real money, and mixing an exempt sale with a taxable service on the books is exactly the kind of thing that turns an audit long. Because Scriphouse itemises the two and ships a GST invoice plus an audit pack per trade, the treatment is legible from the record. If you run many client IECs from one desk, the same clean split repeats on every trade, so reconciliation stays a routine rather than a project. ## What this is not This is a plain-English explanation of how GST applies to scrip trades on Scriphouse, not tax advice for your specific books. Classification and notifications can be read alongside your own position, and your accountant remains the right person to sign off on posting. What Scriphouse guarantees is that the paperwork behind each trade, the GST invoice, the net-realisation statement, and the audit pack, is complete and consistent. Read [how a scrip sale is priced and settled](https://scriphouse.com/resources/sell-rodtep-scrips-online) to see where the fee sits, and if you buy as well as sell, [how a bought scrip is kept clean](https://scriphouse.com/resources/are-duty-credit-scrips-safe-to-buy). The [compliance page](https://scriphouse.com/compliance) sets out what ships with every trade. ## Frequently asked questions ### Is the sale of my scrip a taxable supply? No. Duty-credit scrips are classified under HSN 4907 and their sale or transfer is exempt from GST at S. No. 137 of Notification 10/2025-Central Tax (Rate), in force from 22-09-2025. No GST is charged on the scrip value itself. GST applies only to the exchange fee for arranging the trade. ### Which notification do I cite for an older transfer? For a transfer on or before 21-09-2025 the citation is S. No. 122A of Notification 02/2017-Central Tax (Rate), inserted by Notification 35/2017-Central Tax (Rate) dated 13-10-2017. From 22-09-2025 it is S. No. 137 of Notification 10/2025-Central Tax (Rate), which superseded it. The treatment is the same, the entry cited is not. ### Does the Scriphouse fee carry GST? Yes. The service fee carries 18% GST, like any professional service. Your first trade is free, so on that one there is no fee and no GST on it. The standard fee after that is 0.40% of the value that settles plus 18% GST, charged only when a trade settles. ### What paperwork do I get for my accounts? Every trade ships a GST invoice and a net-realisation statement that separates the exempt scrip value from the taxable fee and its GST, plus an audit pack. Your finance team can post the exempt sale and the taxable service on the correct heads without reconstructing anything from a blended number. ### What is the HSN code for duty credit scrips? HSN 4907, the heading for documents of title. The sale of a duty credit scrip under that heading is exempt from GST under S. No. 137 of Notification 10/2025-Central Tax (Rate), effective 22 September 2025; a transfer dated earlier cites the exemption entry in force on its own date. ### Does selling duty credit scrips require ITC reversal under Rule 42? Not since 05-07-2022. Notification 14/2022-Central Tax inserted clause (d) into Explanation 1 to rule 43 of the CGST Rules, 2017, which excludes the value of supply of Duty Credit Scrips from the aggregate value of exempt supplies used in the rule 42 and rule 43 computations. Before that date the exclusion did not exist, so an exempt scrip sale did enter the exempt-turnover figure for the period it fell in. ### Do I issue a tax invoice or a bill of supply when I sell a scrip? A bill of supply. Section 31(3)(c) of the CGST Act, 2017 provides that a registered person supplying exempted goods issues a bill of supply instead of a tax invoice, and a scrip sale is exempt. The tax invoice in the trade is the one Scriphouse issues for its fee, which carries 18% GST on the fee alone. ## FAQ Q: Is the sale of my scrip a taxable supply? A: No. Duty-credit scrips are classified under HSN 4907 and their sale or transfer is exempt from GST at S. No. 137 of Notification 10/2025-Central Tax (Rate), in force from 22-09-2025. No GST is charged on the scrip value itself. GST applies only to the exchange fee for arranging the trade. Q: Which notification do I cite for an older transfer? A: For a transfer on or before 21-09-2025 the citation is S. No. 122A of Notification 02/2017-Central Tax (Rate), inserted by Notification 35/2017-Central Tax (Rate) dated 13-10-2017. From 22-09-2025 it is S. No. 137 of Notification 10/2025-Central Tax (Rate), which superseded it. The treatment is the same, the entry cited is not. Q: Does the Scriphouse fee carry GST? A: Yes. The service fee carries 18% GST, like any professional service. Your first trade is free, so on that one there is no fee and no GST on it. The standard fee after that is 0.40% of the value that settles plus 18% GST, charged only when a trade settles. Q: What paperwork do I get for my accounts? A: Every trade ships a GST invoice and a net-realisation statement that separates the exempt scrip value from the taxable fee and its GST, plus an audit pack. Your finance team can post the exempt sale and the taxable service on the correct heads without reconstructing anything from a blended number. Q: What is the HSN code for duty credit scrips? A: HSN 4907, the heading for documents of title. The sale of a duty credit scrip under that heading is exempt from GST under S. No. 137 of Notification 10/2025-Central Tax (Rate), effective 22 September 2025; a transfer dated earlier cites the exemption entry in force on its own date. Q: Does selling duty credit scrips require ITC reversal under Rule 42? A: Not since 05-07-2022. Notification 14/2022-Central Tax inserted clause (d) into Explanation 1 to rule 43 of the CGST Rules, 2017, which excludes the value of supply of Duty Credit Scrips from the aggregate value of exempt supplies used in the rule 42 and rule 43 computations. Before that date the exclusion did not exist, so an exempt scrip sale did enter the exempt-turnover figure for the period it fell in. Q: Do I issue a tax invoice or a bill of supply when I sell a scrip? A: A bill of supply. Section 31(3)(c) of the CGST Act, 2017 provides that a registered person supplying exempted goods issues a bill of supply instead of a tax invoice, and a scrip sale is exempt. The tax invoice in the trade is the one Scriphouse issues for its fee, which carries 18% GST on the fee alone. --- # Are Duty-Credit Scrips Safe to Buy? Provenance, Clean Title, and the September 2022 Protection URL: https://scriphouse.com/resources/are-duty-credit-scrips-safe-to-buy Published: 2026-07-17 | Language: en-IN The real worry about buying a scrip is not the price. It is whether the scrip is clean, whether the title is good, and whether a problem with the seller can ever become your problem. Here is exactly how each of those is handled. ## The three questions a buyer actually has When you buy a duty-credit scrip to cover duty, three things matter more than the rate: is the scrip genuine and unencumbered, will the transfer actually happen once you pay, and can a defect on the seller's side come back to you later. Scriphouse answers each with a specific mechanism rather than a promise. > **In one line:** every scrip is screened before listing, funds lock before the scrip moves, and the law shields a bona-fide transferee from the seller's prior defaults. ## Provenance screening before a scrip is ever listed No scrip reaches the market unscreened. Before a scrip can be listed, Scriphouse checks its provenance: the shipping-bill chain it came from, the seller's IEC history, KYC on the seller, and the live status of the scrip in the ICEGATE ledger. A scrip that does not clear this screening does not get listed, so a buyer is never choosing from a pool that mixes clean instruments with questionable ones. The screening is the reason a firm offer can stay firm. ## Delivery-versus-payment, so you never pay into thin air Even a genuine scrip is only safe to buy if you cannot be left having paid with nothing to show for it. On Scriphouse every trade is a delivery-versus-payment settlement: your funds are secured before any scrip moves, and only then does the scrip transfer execute on ICEGATE from seller to you. Scriphouse runs the transfer under a signed, revocable mandate, and nothing is submitted without your approval. If a settlement fails, it unwinds and refunds in full the same business day. You are never in the position of having paid with no scrip to show for it. ## The September 2022 transferee protection This is the part that removes the deepest fear. Government notifications from September 2022 shield a bona-fide transferee from a seller's prior defaults. In plain terms: if you buy a scrip in good faith through a proper transfer, a problem that traces back to the seller does not travel with the scrip into your hands. Combined with screening before listing and an on-ledger transfer, this is what lets an importer apply a bought scrip against duty with confidence that a clean scrip stays clean. ## The record you keep Trust is easier to stand behind when it is written down. Every trade produces a hash-chained, tamper-evident audit trail and an audit pack, so the screening, the settlement, and the transfer are all on record. If a question is ever raised, the answer is a document, not a recollection. The same trade also ships a GST invoice and [a net-realisation statement](https://scriphouse.com/resources/gst-on-duty-credit-scrips) that keeps the exempt scrip value and the taxable fee on separate lines. The managed ICEGATE operation runs under a signed, revocable Power of Attorney, and nothing is submitted without your approval, so nothing moves without a reviewable step. ## So, are they safe to buy? A scrip bought on the open market from an unknown counterparty with no screening and nothing securing the settlement carries real risk. A scrip bought through screening before listing, delivery-versus-payment settlement, and the September 2022 transferee protection is a different proposition: the genuineness is checked, your money is secured until the transfer confirms, and the title is protected. That is the safe version, and it is the one an importer [covering a Bill of Entry with scrips](https://scriphouse.com/resources/pay-customs-duty-with-scrips) is actually using. [See how Scriphouse works for importers](https://scriphouse.com/importers). ## Four narrower questions, and where each is answered "Is it safe" is really four questions wearing one coat, and each has its own page rather than being compressed into a paragraph here. - **Is it lawful at all?** Duty-credit scrips are transferable by design and buying one is a normal part of how the schemes work. [Is it legal to buy and sell duty-credit scrips](https://scriphouse.com/resources/is-it-legal-to-buy-and-sell-duty-credit-scrips) sets out the transferability, where the transfer actually happens, and what keeps a trade clean. - **What does the fraud look like?** Fake ledger screenshots, a scrip sold twice, an off-ledger cash deal. [Duty-credit scrip scams, and how to avoid them](https://scriphouse.com/resources/duty-credit-scrip-scams-and-how-to-avoid-them) names the ones that actually happen and what removes the ground each stands on. - **What is checked, and how?** [How scrip provenance screening works](https://scriphouse.com/resources/how-scrip-provenance-screening-works) walks the chain behind a listable scrip: the shipping bills, the seller's IEC history, KYC, and live ledger status. - **How does this compare with buying privately?** [Scriphouse and the grey market](https://scriphouse.com/resources/scriphouse-vs-the-grey-market) puts a private bilateral deal next to a screened trade on price, safety and proof, told fairly. ## Frequently asked questions ### Is it safe to buy a duty-credit scrip? Buying through Scriphouse, yes. Every scrip is screened before listing (shipping-bill chain, seller IEC history, KYC, live ledger status), settlement is delivery-versus-payment so your funds lock before the scrip moves, and September 2022 notifications shield a bona-fide transferee from the seller's prior defaults. A failed settlement unwinds and refunds in full the same day. ### What if there is a problem with the seller after I buy? Government notifications from September 2022 shield a bona-fide transferee from a seller's prior defaults. If you buy a scrip in good faith through a proper on-ledger transfer, a defect that traces back to the seller does not travel with the scrip into your hands. ### How do I know the scrip is genuine before I pay? No scrip is listed until it clears provenance screening: the shipping-bill chain, the seller's IEC history, KYC, and the live status in the ICEGATE ledger. Then settlement is delivery-versus-payment, so your funds lock first and the transfer executes on ICEGATE only after. Every trade also ships an audit pack. ## FAQ Q: Is it safe to buy a duty-credit scrip? A: Buying through Scriphouse, yes. Every scrip is screened before listing (shipping-bill chain, seller IEC history, KYC, live ledger status), settlement is delivery-versus-payment so your funds lock before the scrip moves, and September 2022 notifications shield a bona-fide transferee from the seller's prior defaults. A failed settlement unwinds and refunds in full the same day. Q: What if there is a problem with the seller after I buy? A: Government notifications from September 2022 shield a bona-fide transferee from a seller's prior defaults. If you buy a scrip in good faith through a proper on-ledger transfer, a defect that traces back to the seller does not travel with the scrip into your hands. Q: How do I know the scrip is genuine before I pay? A: No scrip is listed until it clears provenance screening: the shipping-bill chain, the seller's IEC history, KYC, and the live status in the ICEGATE ledger. Then settlement is delivery-versus-payment, so your funds lock first and the transfer executes on ICEGATE only after. Every trade also ships an audit pack. --- # When Does a Duty-Credit Scrip Expire, and How Not to Lose It URL: https://scriphouse.com/resources/when-does-a-scrip-expire Published: 2026-07-21 | Language: en-IN A duty-credit scrip is money the government owes you, but only for a while. It carries an expiry, and an expired scrip is value that simply vanishes. Here is the clock, what it does to the price, and how to make sure you never watch one lapse. ## The clock: two years from creation in the ledger A duty-credit scrip does not last forever. Regulation 6(2) of the Electronic Duty Credit Ledger Regulations, 2021 provides that an e-scrip is valid for two years from the date of its creation in the ledger, and once a scrip expires its value is gone, it cannot be sold and it cannot be applied against duty. Unlike a claim you can chase later, an expired scrip is simply money left on the table. That single fact is why the expiry date matters as much as the face value. > **In one line:** a scrip is worth full face today and nothing after it expires. The clock runs two years from creation in the ledger. The whole rule, provision by provision, and it is the same for a RoDTEP scrip and a RoSCTL scrip because both are e-scrips under the same regulations: - **How long a scrip lives.** Two years from the date the e-scrip is created in the Electronic Duty Credit Ledger, under Regulation 6(2) as amended by Notification 79/2022-Customs (N.T.) dated 15 September 2022. - **When the clock starts.** At the e-scrip's creation in the ledger on ICEGATE, not at the shipping bill and not at the export date. The gap between those dates is real, and the next section is about it. - **What a transfer does to it.** Nothing. Regulation 7(3) provides that validity does not change on account of a transfer, so a buyer inherits the remaining window, never a fresh two years. - **What happens at the end.** Credit unutilised at the end of the period lapses, and Regulation 6(3) provides that lapsed credit is not re-generated. The regulations contain no revalidation route. ## If you have read one year, or eighteen months Published guidance on scrip validity contradicts itself, and the contradiction has a date. As notified in 2021, Regulation 6(2) said one year. Notification 79/2022-Customs (N.T.) dated 15 September 2022 substituted two years, in Regulation 6(2) and in Regulation 7(3) both. So a page that says one year is quoting the regulation as it stood before 15 September 2022, and a page that says eighteen months is quoting something that was never this regulation at all. The figure to plan on is the one in the amended text: two years from creation. ## The clock nobody chooses to start There is a second period in the regulations, and collapsing the two is how most published guidance goes wrong. Regulation 4(1) gives an exporter the option to combine duty credits into an e-scrip within one year from the date the scroll is generated. The proviso is the part that matters: if you do not exercise the option within that year, the customs automated system combines the scrolls customs station-wise and creates the e-scrip on its own. So credit is not lost by inattention, but control of the start date is. A scrip created automatically has a two-year clock nobody chose to start, which is exactly how credit lapses unnoticed in a ledger nobody was watching. If you export on a rhythm and have never looked at the ledger, this is the paragraph to act on. ## Why the price falls before the deadline The loss is not only at the very end. A scrip loses value as it approaches expiry, because a buyer has less time to apply it against duty. A scrip comfortably clear of expiry earns full value; as the usable window narrows the price steps down, and close to lapse the sensible move is to sell rather than hold. There is no fixed table for that, because what a shorter window costs depends on demand on the day, but the direction never changes. So the real cost of waiting shows up well before the scrip lapses. [How scrips are priced](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced) covers what else moves the number. A scrip does not improve with age. ## Where the expiry date lives You do not have to track it on a spreadsheet. When a scrip issues into your Scrip Ledger, its expiry travels with it, and the status (Issued, Reserved, Transferred) and the expiry band are visible against the scrip. The ledger is the single place the clock is shown, so the information you need to act is next to the scrip itself, not buried in an ICEGATE screen you have to go hunting for. ## The simplest way to never lose one: Autopilot The surest defence against a lapsed scrip is to not rely on remembering. [Autopilot](https://scriphouse.com/resources/sell-rodtep-scrips-online) sells every future scroll above a floor you set such as 97.00% of face, whole scrips only, and holds anything under it. Because it acts as scrips issue rather than waiting on your attention, a scrip does not sit in the ledger drifting toward expiry unnoticed. Anything outside your guard-rails is not sold quietly; it is held for your tap. You keep the veto without keeping the calendar reminder. ## If you would rather sell by hand If you prefer to sell manually, the rule of thumb is to move a scrip while it is comfortably clear of expiry, when it still earns full value, rather than letting it drift into the narrow window. Sell oldest expiry first. One firm Sell Now offer, priced live against real demand and locked for sixty seconds, turns the scrip into cash the same business day. The goal is simply this: decide before the clock decides for you. ## Scrip expiring soon? Sell it before it lapses A scrip close to expiry is still worth real money today and worth exactly nothing the day after it lapses, so the one wrong move is to keep holding it. The walkthroughs are [selling RoDTEP scrips](https://scriphouse.com/resources/sell-rodtep-scrips-online) and [selling RoSCTL scrips](https://scriphouse.com/resources/sell-rosctl-scrips-online): one firm offer, held for sixty seconds, settled the same business day with a UTR. Read [how scrips are priced](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced) to see exactly how the expiry band moves the number, and [how Scriphouse works for exporters](https://scriphouse.com/exporters) for the whole route. ## Frequently asked questions ### When does a duty-credit scrip expire? RoDTEP and RoSCTL scrips expire two years from the date they are created in the ledger, under Regulation 6(2) of the Electronic Duty Credit Ledger Regulations, 2021. Once a scrip expires it cannot be sold or applied against duty, so its value is lost. The expiry date travels with the scrip in your Scrip Ledger. ### Is a duty-credit scrip valid for one year or eighteen months? Neither, today. Regulation 6(2) said one year as notified in 2021, and Notification 79/2022-Customs (N.T.) dated 15 September 2022 substituted two years in both Regulation 6(2) and Regulation 7(3). Guidance that says one year predates that amendment, and eighteen months was never this regulation. A transfer does not reset the two-year clock. ### Does a scrip lose value before it expires? Yes. Price falls as expiry nears because a buyer has less time to use the scrip. A scrip comfortably clear of expiry earns full value, and the price steps down as the window narrows. There is no fixed schedule for it, because what a shorter window costs depends on demand on the day, but the direction is always the same. ### How do I make sure I never lose a scrip to expiry? Set Autopilot, which sells every future scroll above a floor you set (such as 97.00%), whole scrips only, as each scrip issues rather than waiting on your attention. Anything outside your guard-rails is held for your tap. If you sell by hand instead, move each scrip while it is comfortably clear of expiry and sell oldest expiry first. ### How long is a RoDTEP scrip valid for? Two years from the date the e-scrip is created in the Electronic Duty Credit Ledger on ICEGATE, under Regulation 6(2) of the Electronic Duty Credit Ledger Regulations, 2021. The clock runs from creation in the ledger, not from the shipping bill, and it does not reset when the scrip is transferred. ## FAQ Q: When does a duty-credit scrip expire? A: RoDTEP and RoSCTL scrips expire two years from the date they are created in the ledger, under Regulation 6(2) of the Electronic Duty Credit Ledger Regulations, 2021. Once a scrip expires it cannot be sold or applied against duty, so its value is lost. The expiry date travels with the scrip in your Scrip Ledger. Q: Is a duty-credit scrip valid for one year or eighteen months? A: Neither, today. Regulation 6(2) said one year as notified in 2021, and Notification 79/2022-Customs (N.T.) dated 15 September 2022 substituted two years in both Regulation 6(2) and Regulation 7(3). Guidance that says one year predates that amendment, and eighteen months was never this regulation. A transfer does not reset the two-year clock. Q: Does a scrip lose value before it expires? A: Yes. Price falls as expiry nears because a buyer has less time to use the scrip. A scrip comfortably clear of expiry earns full value, and the price steps down as the window narrows. There is no fixed schedule for it, because what a shorter window costs depends on demand on the day, but the direction is always the same. Q: How do I make sure I never lose a scrip to expiry? A: Set Autopilot, which sells every future scroll above a floor you set (such as 97.00%), whole scrips only, as each scrip issues rather than waiting on your attention. Anything outside your guard-rails is held for your tap. If you sell by hand instead, move each scrip while it is comfortably clear of expiry and sell oldest expiry first. Q: How long is a RoDTEP scrip valid for? A: Two years from the date the e-scrip is created in the Electronic Duty Credit Ledger on ICEGATE, under Regulation 6(2) of the Electronic Duty Credit Ledger Regulations, 2021. The clock runs from creation in the ledger, not from the shipping bill, and it does not reset when the scrip is transferred. --- # RoDTEP Scrip Rate Today: What a Scrip Is Worth and What Moves It URL: https://scriphouse.com/resources/rodtep-scrip-rate-today Published: 2026-07-24 | Language: en-IN The question most sellers actually type is simple: what is a RoDTEP scrip worth today. The honest answer is that there is no single number, because a scrip is not a listed instrument with a closing price. Here is roughly where scrips sit, what pushes a number up or down, and how to get a firm one on the scrip you actually hold. ## The going rate: a little under face, and not the same for every scrip A duty-credit scrip is worth its full face value against customs duty, so it never trades far below face. In practice a clean scrip changes hands a little under 100% of face. Beyond that, there is no going rate to look up. What a scrip is worth on a given morning depends on the scheme it came from, how much validity is left on it, how large the lot is, and what importers are actually clearing that day. So Scriphouse does not publish a rate card, and does not ask you to price your own scrip off an average of other people's. Every scrip is priced at the moment it is asked for, against live demand for that scheme, that expiry band and that size. Two identical scrips can price differently on two different days, because the demand behind them is different. > **In one line:** a scrip is worth full face against duty and trades just under it. Where exactly is a question about your scrip, not about the market. ## What moves the number from one day to the next Four things do most of the work, and none of them is a desk deciding to pay you less: - **Buyer demand.** Scrips are worth face against duty to importers. When importers have more duty to cover, appetite for scrips firms up and the number sits closer to face. - **Supply of new scrips.** As scrolls mature at the port and fresh scrips issue, more supply reaches the market. Heavier supply against steady demand nudges the number down a touch. - **Time to expiry.** A scrip is only useful while it can still be applied against duty, so one close to expiry is worth less to a buyer. That is why two scrips under the same scheme can be worth different amounts on the same day. - **Scheme.** RoDTEP and RoSCTL are separate lines with their own supply and demand, so they need not sit at the same level on the same day. The takeaway is that the number is a market read, not a mood. It moves for reasons you can see, and the offer you get shows those reasons on the same screen. ## Why expiry can move your number more than the market does For most sellers, the biggest swing is not the day's market at all. It is where the scrip sits on its own [expiry clock](https://scriphouse.com/resources/when-does-a-scrip-expire). A scrip comfortably clear of expiry earns full value, and the number steps down as the usable window narrows, because a buyer has less room to apply the credit. So a scrip you held for a few months can price lower than an identical fresh one on the same day, purely because the window has narrowed. There is no fixed deduction for it, because what a shorter window costs depends on demand on the day, but the direction never changes. A scrip does not improve with age. ## How to get today's number on your scrip You do not need to track a rate feed or ask around. When you open [Sell Now](https://scriphouse.com/resources/sell-rodtep-scrips-online) on an Issued scrip, Scriphouse prices that scrip and shows one firm number with its reasons on the same screen: the scheme rate it started from, what live demand added on the day in basis points and in rupees, and the gross you would receive. That offer is locked for sixty seconds, and accepting inside the minute is what you are paid. Occasionally there is no offer. If no number works for both you and a buyer, Scriphouse shows nothing rather than a price you would regret accepting. ## Where to read further Three pages sit under this one, and each answers a narrower version of the same question. [How RoDTEP and RoSCTL scrips are priced](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced) takes the drivers one at a time and explains why no publishable benchmark exists to read a quote against. [What a scrip's face value means](https://scriphouse.com/resources/duty-credit-scrip-face-value-explained) separates the three numbers that get confused: face, the balance left on the ledger, and the cash a buyer pays. And [how brokers price duty-credit scrips](https://scriphouse.com/resources/how-brokers-price-duty-credit-scrips) covers where a desk's number comes from, if that is who you are dealing with today. ## Is today a good day to sell? The honest answer is that timing the market by a fraction of a percent rarely beats the cost of waiting, because expiry quietly erodes the number while you wait. If a scrip is comfortably clear of expiry, it is already earning full value, and the surer move is to sell it rather than hold for a hypothetical better one. If you would rather not watch the market at all, Autopilot sells every future scroll above a floor you set, whole scrips only, with anything outside your guard-rails held for your tap. [See how Scriphouse works for exporters](https://scriphouse.com/exporters). ## The notified rate is a different number Two different things are called the RoDTEP rate, and mixing them up is the most common confusion in this market. The first is the notified rebate rate: the percentage of FOB value your product earns as a credit, set line by line in Appendix 4R (and Appendix 4RE for advance authorisation, EOU and SEZ exports) as notified by DGFT. Across the schedule this site carries, the percentage lines run from 0.01% to 3.9% of FOB, most commonly 0.5%, 0.7% or 0.9%, and many lines also carry a per-unit value cap, so the credit is the lower of rate times FOB and cap times quantity. That schedule decides how big your scrip is when it is born. The second is the market rate this page is about: what a buyer pays for the scrip after it exists, quoted as a share of face value. To find your notified rate, look up your HS code on [the tariff directory](https://scriphouse.com/hs), where every item page carries its Appendix 4R line, or put your FOB into the [RoDTEP calculator](https://scriphouse.com/tools/rodtep-calculator). To know what the scrip converts to in cash, get a firm quote: that is the number the rest of this page explains. ## Frequently asked questions ### What is the RoDTEP scrip rate today? There is no single going rate, and anyone who quotes you one without seeing your scrip is guessing. A clean scrip trades a little under its face value, and where it lands depends on the scheme, the validity left, the size of the lot, whether it is whole, and demand on the day. On Scriphouse the number is made when you ask for it and is firm for sixty seconds. ### Why does the scrip rate change day to day? Mainly four things: importer demand for scrips to cover duty, the supply of newly issued scrips, how close a scrip is to expiry, and which scheme it is (RoDTEP and RoSCTL price on separate lines). The number is a market read, and the offer shows its reasons on the same screen. [How RoDTEP and RoSCTL scrips are priced](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced) covers why nobody can honestly publish one number for all of it. ### Does an older scrip sell for less? Yes. Price falls as expiry nears because a buyer has less time to apply the scrip. A scrip comfortably clear of expiry earns full value, and the number steps down as the window narrows, so an older scrip can price lower than an identical fresh one on the same day. ### Does Scriphouse publish a rate I can check first? No. There is no standard rate for a scrip, so publishing one would be asserting a market authority nobody here has earned yet. What you get instead is your own number on your own scrip, priced live against real demand, with the lines that moved it shown beside it and sixty seconds to decide. ### How do I check the notified RoDTEP rate for my product? Look up your HS code on the Scriphouse tariff directory, where each item page carries its Appendix 4R rate and value cap, or use the RoDTEP calculator with your FOB value. The schedule was notified by DGFT Notification 32/2024-25 with effect from 10 October 2024, amended most recently by Notification 15/2026-27 with effect from 1 May 2026, and is read forward through the notification register. ### Is the notified RoDTEP rate the same as the scrip rate? No. The notified rate, a percentage of FOB set in Appendix 4R, decides how large a credit your export earns. The scrip rate is what a buyer later pays for that credit, quoted as a share of face value. One is set by notification; the other is set by the market. ## FAQ Q: What is the RoDTEP scrip rate today? A: There is no single going rate, and anyone who quotes you one without seeing your scrip is guessing. A clean scrip trades a little under its face value, and where it lands depends on the scheme, the validity left, the size of the lot, whether it is whole, and demand on the day. On Scriphouse the number is made when you ask for it and is firm for sixty seconds. Q: Why does the scrip rate change day to day? A: Mainly four things: importer demand for scrips to cover duty, the supply of newly issued scrips, how close a scrip is to expiry, and which scheme it is (RoDTEP and RoSCTL price on separate lines). The number is a market read, and the offer shows its reasons on the same screen. Q: Does an older scrip sell for less? A: Yes. Price falls as expiry nears because a buyer has less time to apply the scrip. A scrip comfortably clear of expiry earns full value, and the number steps down as the window narrows, so an older scrip can price lower than an identical fresh one on the same day. Q: Does Scriphouse publish a rate I can check first? A: No. There is no standard rate for a scrip, so publishing one would be asserting a market authority nobody here has earned yet. What you get instead is your own number on your own scrip, priced live against real demand, with the lines that moved it shown beside it and sixty seconds to decide. Q: How do I check the notified RoDTEP rate for my product? A: Look up your HS code on the Scriphouse tariff directory, where each item page carries its Appendix 4R rate and value cap, or use the RoDTEP calculator with your FOB value. The schedule was notified by DGFT Notification 32/2024-25 with effect from 10 October 2024, amended most recently by Notification 15/2026-27 with effect from 1 May 2026, and is read forward through the notification register. Q: Is the notified RoDTEP rate the same as the scrip rate? A: No. The notified rate, a percentage of FOB set in Appendix 4R, decides how large a credit your export earns. The scrip rate is what a buyer later pays for that credit, quoted as a share of face value. One is set by notification; the other is set by the market. --- # How Brokers Price Duty-Credit Scrips, and How an Exchange Differs URL: https://scriphouse.com/resources/how-brokers-price-duty-credit-scrips Published: 2026-07-22 | Language: en-IN The scrip market has run on brokers for years: a number over WhatsApp, a letter signed alongside it, and money that arrives when it arrives. It works, but the number arrives bare, with nothing to say what moved it. Here is how a broker prices a scrip, and where an exchange changes the deal. ## How a broker prices a scrip today A scrip broker prices from experience and relationships. You send the scrip details on WhatsApp, the broker quotes a rate off what they think they can place it for, and you haggle. The rate is real, but it arrives bare: nothing on the screen says what moved it, you cannot see what the next seller was quoted, and you cannot tell whether the discount reflects the market or the broker's margin. That opacity is the whole model. It is a grey bazaar, and the price is whatever the two of you settle on that day. There is a second, quieter tell. A number quoted off no book barely moves from one week to the next, because there is nothing behind it that could move it. Duty credit is not that steady, and a number that never changes is a sign of an absent market rather than a calm one. > **In one line:** a broker gives you an indication to negotiate from. A price is firm, for sixty seconds, on the scrip you actually hold, and it shows you what moved it. ## The parts of the broker deal that cost you The rate is only half the story. Three things around it quietly carry cost and risk: - **The haggle.** Time spent negotiating, and the chance you left value on the table because you could not see the market. - **The paperwork around it.** The scrip itself moves in the customs ledger, but a broker deal still leaves you assembling the tax invoice and whatever letter was signed alongside it, and keeping that trail straight yourself. - **Pay-first-or-pray settlement.** Often the scrip moves before the money is certain, or the money moves before the scrip is certain. One side extends trust, and settlement can take days. None of this is unique to a bad broker. It is how a market without a live book and a settlement guarantee works. ## How an exchange prices the same scrip An exchange makes a price rather than passing one on. On Scriphouse your scrip is priced at the moment you ask for a price, against live demand for that scheme, that expiry band and that size. When you open [Sell Now](https://scriphouse.com/resources/sell-rodtep-scrips-online), you get one firm number, locked for sixty seconds, with what moved it on the same screen: the scheme rate it started from, what demand added on the day in basis points and in rupees, and the gross. There is no haggle to win or lose, because the number is not an opening position. [How scrips are priced](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced) covers what moves it. And when nothing works for both sides, there is no offer at all, rather than a poor one. A desk that has a number for everything, always, is not doing you a favour. ## Settlement: pay-first-or-pray, or delivery-versus-payment This is the sharpest difference. A broker deal usually asks one side to move first. An exchange settles delivery-versus-payment: buyer funds are secured before your scrip moves, and only then does the transfer execute on ICEGATE. The seller payout is released against confirmation of the transfer and carries a bank UTR, on the same business day. A failed settlement unwinds and refunds in full the same day. Nobody extends trust to a stranger, and nobody waits a week for a cheque. ## Provenance and protection, not just a handshake A broker vouches for a scrip on reputation. An exchange screens it before it is listed: the shipping-bill chain, the seller IEC history, KYC, and the live ledger status. On top of that, government notifications from September 2022 shield a bona-fide transferee from a seller's prior defaults, so a scrip bought through a screened, on-ledger transfer stays clean in the buyer's hands. If you are the buyer, that is the difference between a handshake and a checked title; the full picture is in [are duty-credit scrips safe to buy](https://scriphouse.com/resources/are-duty-credit-scrips-safe-to-buy). ## The paperwork you keep The process one desk publishes on its own site describes a tax invoice and a signed letter, and that is broadly what a private deal leaves you. Every trade on an exchange ships a GST invoice and a net-realisation statement showing the rate, the fee, and your take-home, plus an audit pack. The scrip sale itself is GST-exempt under HSN 4907; only the fee carries GST. Your books get a clean, exportable trail instead of a folder rebuilt from messages at year end. ## Where a broker still fits, and where an exchange wins A trusted broker relationship has served exporters for years, and there is nothing dishonest about the model. But if what you want is a price you can verify, a settlement you do not have to trust, and paperwork that closes an audit rather than opens one, that is what live pricing and atomic settlement are for. If you run many client IECs, the same clean process repeats on every trade. [See how Scriphouse works with brokers and consolidators](https://scriphouse.com/brokers). ## Frequently asked questions ### How do brokers price duty-credit scrips? A broker quotes a rate privately, from experience and what they think they can place the scrip for, and you negotiate. The number arrives bare, so you cannot see what moved it or what other sellers were quoted. An exchange instead prices your scrip against live demand and shows the lines that made the number on the same screen. ### Is an exchange rate better than a broker rate? The point is less that one number is always higher and more that an exchange number can be read. It is priced live against real demand, shown with its reasons, and firm for sixty seconds, so you are not guessing whether a private quote reflects the market or the broker's margin. Settlement is also same-day and delivery versus payment, which a broker deal may not be. Before you judge any quote, [what a RoDTEP scrip is worth today](https://scriphouse.com/resources/rodtep-scrip-rate-today) sets out roughly where scrips sit and what is moving them. ### What is the real risk in a broker settlement? Usually that one side moves first: the scrip transfers before the money is certain, or the money is sent before the scrip is certain, and settlement can take days. An exchange settles delivery-versus-payment, so funds lock before the scrip moves and a failed settlement refunds in full the same business day. ### Do I lose my broker relationship by using an exchange? No. Brokers and consolidators who run many client IECs can use the same firm offers, same-day settlement, and per-trade paperwork on Scriphouse. A priced number with its reasons attached, plus the audit trail, makes reconciliation across many IECs a routine rather than a project. ## FAQ Q: How do brokers price duty-credit scrips? A: A broker quotes a rate privately, from experience and what they think they can place the scrip for, and you negotiate. The number arrives bare, so you cannot see what moved it or what other sellers were quoted. An exchange instead prices your scrip against live demand and shows the lines that made the number on the same screen. Q: Is an exchange rate better than a broker rate? A: The point is less that one number is always higher and more that an exchange number can be read. It is priced live against real demand, shown with its reasons, and firm for sixty seconds, so you are not guessing whether a private quote reflects the market or the broker's margin. Settlement is also same-day and delivery versus payment, which a broker deal may not be. Q: What is the real risk in a broker settlement? A: Usually that one side moves first: the scrip transfers before the money is certain, or the money is sent before the scrip is certain, and settlement can take days. An exchange settles delivery-versus-payment, so funds lock before the scrip moves and a failed settlement refunds in full the same business day. Q: Do I lose my broker relationship by using an exchange? A: No. Brokers and consolidators who run many client IECs can use the same firm offers, same-day settlement, and per-trade paperwork on Scriphouse. A priced number with its reasons attached, plus the audit trail, makes reconciliation across many IECs a routine rather than a project. --- # RoDTEP Scrip Kaise Beche: Rate, Process Aur Same-Day Payment (हिंदी गाइड) URL: https://scriphouse.com/resources/rodtep-scrip-kaise-beche-hindi Published: 2026-07-23 | Language: hi आपका स्क्रोल पोर्ट पर मैच्योर हुआ, स्क्रिप जारी हुई और आपके लेजर में आ गई। अब उसे बेचना ना ब्रोकर ढूंढना है ना रेट के लिए मोलभाव। बस एक फर्म ऑफर, साठ सेकंड के लिए लॉक, और पैसा उसी कारोबारी दिन। यहां पूरी जानकारी है। ## RoDTEP स्क्रिप क्या है और कहां रहती है RoDTEP स्क्रिप एक ड्यूटी-क्रेडिट इंस्ट्रूमेंट है, जो सरकार आपके निर्यात में छिपी ड्यूटी और टैक्स लौटाने के लिए जारी करती है। RoSCTL इसी तरह अपैरल और मेड-अप्स के लिए काम करती है। दोनों [ICEGATE के Electronic Duty Credit Ledger](https://www.icegate.gov.in) में e-scrip के रूप में दर्ज होती हैं, हर एक की एक फेस वैल्यू और एक एक्सपायरी होती है। Scriphouse पर स्क्रिप अपने आप आती है। स्क्रोल पोर्ट पर मैच्योर होता है, स्क्रिप जारी होती है, और आपके Scrip Ledger में एक स्टेटस के साथ आ जाती है: Issued, Reserved, या Transferred। कुछ खोजना नहीं, कुछ पीछे भागना नहीं। जैसे ही स्क्रिप Issued होती है, वह बिकने के लिए तैयार है। > **एक पंक्ति में:** RoDTEP स्क्रिप वह पैसा है जो सरकार आप पर बकाया है, ICEGATE लेजर में पड़ा हुआ। उसे बेचना यानी उस फेस वैल्यू को आज ही कैश में बदलना। ## Sell Now: नीलामी नहीं, एक फर्म ऑफर Scriphouse पर स्क्रिप बेचना लिस्टिंग लगाकर बोली का इंतज़ार करना नहीं है। यह एक ही Sell Now ऑफर है: आपकी अपनी स्क्रिप पर एक फर्म कीमत, साठ सेकंड के लिए लॉक। कीमत उसी वक्त बनती है जब आप मांगते हैं, उस स्कीम, उस एक्सपायरी बैंड और उस साइज़ की लाइव मांग के हिसाब से। आप उसे एक मिनट के भीतर स्वीकार करते हैं या नहीं। ना मोलभाव खोना है, ना किसी काउंटरपार्टी का इंतज़ार। Scriphouse कोई रेट कार्ड प्रकाशित नहीं करता, क्योंकि स्क्रिप का कोई एक तय रेट होता ही नहीं। इसकी जगह ऑफर अपनी वजहें उसी स्क्रीन पर दिखाता है: जिस स्कीम रेट से शुरुआत हुई, उस दिन की मांग ने बेसिस पॉइंट और रुपये में क्या जोड़ा, और आपके हाथ आने वाली कुल रकम। एक्सपायरी से आराम से दूर स्क्रिप को पूरी वैल्यू मिलती है, और जैसे-जैसे इस्तेमाल की खिड़की सिकुड़ती है कीमत नीचे आती है; बड़ा और साफ लॉट ऊपर जाता है। कोई तय टेबल नहीं है, क्योंकि इनकी कीमत उस दिन की मांग पर निर्भर करती है। दो एक जैसी स्क्रिप दो अलग दिनों पर अलग कीमत पा सकती हैं। पूरा ब्यौरा [स्क्रिप की कीमत कैसे बनती है](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced) में है। ## Autopilot: हर आने वाली स्क्रिप खुद बिके अगर आप हर बार ऐप खोलना नहीं चाहते, तो Autopilot आपके लिए बेचता है। आप एक फ्लोर तय करते हैं, जैसे फेस का 97.00%, और उसके बाद हर आने वाला स्क्रोल उस फ्लोर के ऊपर ही बिकता है, उससे नीचे कभी नहीं, और सिर्फ पूरी स्क्रिप के रूप में। जो कुछ भी आपके गार्ड-रेल के बाहर हो, वह चुपचाप नहीं बेचा जाता, बल्कि आपकी मंज़ूरी के लिए रोक लिया जाता है। काम गया, वीटो आपके पास रहा। ## पैसा उसी कारोबारी दिन कैसे आता है यही वह हिस्सा है जो एक मार्केटप्लेस को असली सेटलमेंट से अलग करता है। जब आपका ऑफर स्वीकार होता है, तो स्क्रिप के हिलने से पहले खरीदार का पैसा सुरक्षित कर लिया जाता है। उसके बाद ही ICEGATE पर आपसे खरीदार को ट्रांसफर एग्ज़िक्यूट होता है। Scriphouse यह ट्रांसफर एक हस्ताक्षरित, रद्द किए जा सकने वाले मैंडेट के तहत करता है, और आपकी मंज़ूरी के बिना पोर्टल पर कुछ भी जमा नहीं होता। आपका पेआउट ट्रांसफर की पुष्टि के बदले जारी होता है, बैंक UTR के साथ, उसी कारोबारी दिन (T+0)। अगर कोई सेटलमेंट विफल होता है, तो वह उसी दिन पूरी तरह रिवर्स होकर रिफंड हो जाता है। ना किसी काउंटरपार्टी के पास पैसा अटका रहता है, ना हफ्ते भर चेक का इंतज़ार। > **ईमानदार घड़ी:** ऑफर साठ सेकंड के लिए फर्म है। सेटलमेंट और पेआउट उसी कारोबारी दिन। जो कोई रहस्यमय रेट पर तुरंत बिक्री का वादा करे, वह किसी और ही प्रक्रिया की बात कर रहा है। ## इसकी कीमत क्या है आपकी पहली ट्रेड फ्री है: सेल साइड पर उस पर ज़ीरो कमीशन और ज़ीरो प्रोसेसिंग, यानी वह सेटल हुई ट्रेड आपको कुछ नहीं पड़ती। उसके बाद हर ट्रेड पर सेटल होने वाली वैल्यू का 0.40% प्लस 18% GST लगता है, और वह सिर्फ तब लगता है जब ट्रेड सेटल होती है: ना सब्सक्रिप्शन, ना लिस्टिंग फीस, ना कोई न्यूनतम। स्क्रिप की बिक्री खुद HSN 4907 के तहत GST-मुक्त है, अधिसूचना 10/2025-Central Tax (Rate) दिनांक 17 सितंबर 2025 की क्रम संख्या 137 के अनुसार, जो 22 सितंबर 2025 से लागू है; GST सिर्फ Scriphouse फीस पर लगता है। हर ट्रेड के साथ एक GST इनवॉइस और एक net-realisation स्टेटमेंट आता है जो रेट, फीस और आपकी take-home दिखाता है। पूरा ब्यौरा [प्राइसिंग पेज](https://scriphouse.com/pricing) पर है। ## खरीदार स्क्रिप पर भरोसा क्यों करता है, और यह आपकी रक्षा कैसे करता है किसी भी स्क्रिप के लिस्ट होने से पहले Scriphouse उसका provenance जांचता है: शिपिंग-बिल चेन, विक्रेता की IEC हिस्ट्री, KYC, और लाइव लेजर स्टेटस। यही जांच खरीदार को भरोसे से भुगतान करने देती है, जिससे ऑफर फर्म रहते हैं। सितंबर 2022 की सरकारी अधिसूचनाएं एक bona-fide ट्रांसफ़री को विक्रेता के पुराने डिफ़ॉल्ट से भी बचाती हैं, इसलिए साफ स्क्रिप खरीदार के हाथ में साफ ही रहती है। जो बाज़ार ट्रेड से पहले जांच करता है, वहां आपकी अच्छी स्क्रिप किसी और की खराब स्क्रिप की वजह से सस्ती नहीं होती। ## आगे कहां जाएं अगर आपके पास आज स्क्रिप है, तो सबसे छोटा रास्ता एक Sell Now ऑफर है; अगर आप नियमित रूप से निर्यात करते हैं, तो एक बार Autopilot फ्लोर सेट कर दें और हर स्क्रोल खुद बिकने दें। इसके बाद [स्क्रिप की कीमत कैसे बनती है](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced) पढ़ें ताकि ऑफर के नंबर रहस्य नहीं, बल्कि सही लगें। और अगर आप बेचते ही नहीं खरीदते भी हैं, तो यही रेल [Bill of Entry को कैश की जगह स्क्रिप से कवर](https://scriphouse.com/resources/pay-customs-duty-with-scrips) करती है। [देखें Scriphouse निर्यातकों के लिए कैसे काम करता है](https://scriphouse.com/exporters)। ## अक्सर पूछे जाने वाले सवाल ### Scriphouse पर RoDTEP स्क्रिप कैसे बेचें? जैसे ही स्क्रिप आपके Scrip Ledger में Issued होती है, Sell Now खोलें। आपको एक फर्म ऑफर मिलता है, लाइव मांग पर उसी वक्त बना और साठ सेकंड के लिए लॉक, जिसमें जिस स्कीम रेट से शुरुआत हुई, उस दिन की मांग ने क्या जोड़ा, और एक्सपायरी बैंड दिखते हैं। एक मिनट के भीतर स्वीकार करें और ट्रेड उसी कारोबारी दिन सेटल हो जाती है। ### स्क्रिप बेचने के बाद पैसा कब मिलता है? उसी कारोबारी दिन, T+0। खरीदार का पैसा स्क्रिप हिलने से पहले सुरक्षित कर लिया जाता है; आपका पेआउट ट्रांसफर की पुष्टि के बदले जारी होता है, बैंक UTR के साथ। विफल सेटलमेंट उसी दिन पूरी तरह रिफंड हो जाता है। ### स्क्रिप बेचने की कीमत क्या है? आपकी पहली ट्रेड फ्री है: ज़ीरो कमीशन, ज़ीरो प्रोसेसिंग। उसके बाद सेटल होने वाली वैल्यू का 0.40% प्लस 18% GST, सिर्फ सेटल होने पर। स्क्रिप की बिक्री खुद HSN 4907 के तहत GST-मुक्त है; GST सिर्फ Scriphouse फीस पर लगता है। ### क्या हर आने वाली स्क्रिप अपने आप बेची जा सकती है? हां। Autopilot हर आने वाले स्क्रोल को आपके तय फ्लोर (जैसे 97.00%) के ऊपर ही बेचता है, उससे नीचे कभी नहीं, और सिर्फ पूरी स्क्रिप के रूप में। गार्ड-रेल के बाहर की हर चीज़ चुपचाप बेचने के बजाय आपकी मंज़ूरी के लिए रोकी जाती है। ## FAQ Q: Scriphouse पर RoDTEP स्क्रिप कैसे बेचें? A: जैसे ही स्क्रिप आपके Scrip Ledger में Issued होती है, Sell Now खोलें। आपको एक फर्म ऑफर मिलता है, लाइव मांग पर उसी वक्त बना और साठ सेकंड के लिए लॉक, जिसमें जिस स्कीम रेट से शुरुआत हुई, उस दिन की मांग ने क्या जोड़ा, और एक्सपायरी बैंड दिखते हैं। एक मिनट के भीतर स्वीकार करें और ट्रेड उसी कारोबारी दिन सेटल हो जाती है। Q: स्क्रिप बेचने के बाद पैसा कब मिलता है? A: उसी कारोबारी दिन, T+0। खरीदार का पैसा स्क्रिप हिलने से पहले सुरक्षित कर लिया जाता है; आपका पेआउट ट्रांसफर की पुष्टि के बदले जारी होता है, बैंक UTR के साथ। विफल सेटलमेंट उसी दिन पूरी तरह रिफंड हो जाता है। Q: स्क्रिप बेचने की कीमत क्या है? A: आपकी पहली ट्रेड फ्री है: ज़ीरो कमीशन, ज़ीरो प्रोसेसिंग। उसके बाद सेटल होने वाली वैल्यू का 0.40% प्लस 18% GST, सिर्फ सेटल होने पर। स्क्रिप की बिक्री खुद HSN 4907 के तहत GST-मुक्त है; GST सिर्फ Scriphouse फीस पर लगता है। Q: क्या हर आने वाली स्क्रिप अपने आप बेची जा सकती है? A: हां। Autopilot हर आने वाले स्क्रोल को आपके तय फ्लोर (जैसे 97.00%) के ऊपर ही बेचता है, उससे नीचे कभी नहीं, और सिर्फ पूरी स्क्रिप के रूप में। गार्ड-रेल के बाहर की हर चीज़ चुपचाप बेचने के बजाय आपकी मंज़ूरी के लिए रोकी जाती है। --- # What Is a RoDTEP Scrip? The Instrument, Its Balance and Its Two-Year Clock URL: https://scriphouse.com/resources/what-is-a-rodtep-scrip Published: 2026-07-10 | Language: en-IN You claimed RoDTEP at export, the scroll ran, and a credit appeared in your ledger. This is what that instrument actually is: what it carries, what it can pay, how it changes hands, and what it is worth in cash. ## What a RoDTEP scrip actually is A RoDTEP scrip is an electronic duty credit issued to an exporter, held as a line in the Electronic Duty Credit Ledger on ICEGATE, and spendable against basic customs duty on an import. It is not a cash refund, and it is not a paper certificate. It is a balance in a government ledger sitting against your IEC, and it can be moved to another IEC in full. The scheme behind it remits the central, state and local taxes that were embedded in your exported goods and never refunded through GST or drawback. That is the policy, and it is covered end to end on the [RoDTEP scheme page](https://scriphouse.com/rodtep). This guide is about the instrument itself: what the thing in your ledger carries, what it can pay, how it moves, and what it is worth. > **The governing instrument:** e-scrips are governed by the Electronic Duty Credit Ledger Regulations, 2021. Registration of an e-scrip is automatic at the customs station of export under Regulation 5, so once the claim is on the shipping bill there is nothing further to apply for. ## What the scrip carries in the ledger Four attributes, and almost every question exporters ask about scrips turns out to be a question about one of them. - **A face value.** It is born from the notified rate for the goods you exported. The schedule in Appendix 4R was notified by DGFT Notification 32/2024-25 with effect from 10 October 2024 and amended most recently by Notification 15/2026-27 with effect from 1 May 2026, and its lines run from 0.01% to 3.9% of FOB value, clustering at 0.5%, 0.7% and 0.9%. Many lines also carry a value cap per unit, in which case the credit is the lower of rate times FOB and cap times quantity. The arithmetic is set out in [how RoDTEP rates are calculated](https://scriphouse.com/resources/how-rodtep-rates-are-calculated). - **A creation date, which starts a two-year clock.** Validity is two years from the date the credit is created in the ledger, under Regulation 6(2) of the Electronic Duty Credit Ledger Regulations, 2021, as amended by Notification 79/2022-Customs (N.T.). The clock runs from creation and does not reset when the scrip changes hands, so a scrip bought in its final months expires on its original date. [When does a scrip expire](https://scriphouse.com/resources/when-does-a-scrip-expire) covers what that does to usability and price. - **A live balance.** The balance is not the face value. It falls as the scrip pays duty, and it goes to nil when the scrip is transferred out. Partial use leaves a residual balance that is still spendable, still on the same expiry date. - **A status.** Every e-scrip sits in one of six: Active, Utilized, Transferred, Transfer Pending, Expired, Transfer Rejected. Status is the fastest read on whether a scrip is available, committed to a transfer, or finished. The ledger itself, and how these fields behave when you work with them, is covered in [the Electronic Duty Credit Ledger explained](https://scriphouse.com/resources/electronic-duty-credit-ledger-icegate-explained). ## What it can and cannot pay This is the single most misunderstood property of the instrument, and it decides who a scrip is worth anything to. It can pay: - Basic customs duty on an import, that is duties of customs levied under the First Schedule to the Customs Tariff Act, 1975. It cannot pay: - IGST on imports. - GST compensation cess. - Social Welfare Surcharge. The practical consequence is that an importer whose duty bill is mostly IGST has far less appetite for scrips than one bringing in goods with a heavy basic customs duty line. Demand for your scrip tracks other people's basic customs duty, not the total value of their imports. ## How it changes hands Transfer is a two-sided handshake, not a one-click send. Per the ICEGATE e-scrip advisory, version 0.10 dated 30 May 2024, sections 3.4 and 3.5, the transferor initiates the transfer using the transferee's ICEGATE ID and IEC and verifies with an OTP valid for fifteen minutes. The scrip then sits in Transfer Pending until the transferee approves it. Either side can reject, which produces Transfer Rejected. The [advisory is published by ICEGATE](https://www.icegate.gov.in/guidelines/others/advisory-e-scrip-avail-export-incentive-schemes-rosctl-rodtep), and the sequence is walked through step by step in [how to transfer a duty-credit scrip on ICEGATE](https://scriphouse.com/resources/how-to-transfer-a-duty-credit-scrip-on-icegate). Two things follow from that design. Nothing moves while a transfer is pending, which is exactly where counterparty risk lives in a privately negotiated deal: one side has committed the scrip and the other has not yet paid, or has paid and not yet received. And there is no limit on how many times a scrip can be transferred, so a scrip that has already changed hands is not damaged goods. Its two-year clock is the only thing that has moved on. On Scriphouse the two legs are not left hanging. The scrip moves on ICEGATE and the money lands together, with payout the same day (T+0) against a bank UTR, and provenance screening runs before a scrip is listed at all. [Selling a RoDTEP scrip online](https://scriphouse.com/resources/sell-rodtep-scrips-online) covers that path end to end. ## What it is worth Two different numbers, and confusing them is the most common pricing mistake. **Face value** is what the scrip discharges against basic customs duty, rupee for rupee. A scrip with a face value of one lakh pays one lakh of basic customs duty. There is no discount when you use it on your own import: face is face. That is set out in [duty-credit scrip face value explained](https://scriphouse.com/resources/duty-credit-scrip-face-value-explained). **Market value** is what a buyer will pay you in cash for it today, and it sits below face, because the buyer is paying now for duty they will incur later and is taking the expiry risk. How wide that gap runs, and what moves it, belongs on [the RoDTEP scrip rate today](https://scriphouse.com/resources/rodtep-scrip-rate-today), with the mechanics in [how duty-credit scrips are priced](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced). On the sale itself, the sale of a duty credit scrip is exempt from GST. Scrips fall under HSN 4907, and the exemption is at S. No. 137 of Notification 10/2025-Central Tax (Rate), effective 22-09-2025; a transfer made earlier cites the entry that was in force on its own date. > **What a trade costs on Scriphouse:** the first trade on each IEC is free. After that the self-serve fee is 0.40% of the value that settles, plus 18% GST, charged on the sell side. Firm quotes are held for 60 seconds, the buy-side ask is capped at face value, and every trade produces a GST invoice and a net-realisation statement so you can see exactly what landed. ## Where this instrument sits among the others RoDTEP is notified up to 30 September 2026 by DGFT Notification 74/2025-26. If no continuation is notified, the scheme lapses on that date. That window governs when fresh exports earn credit; it is not the life of a scrip you already hold, because Regulation 6(2) dates validity from creation in the ledger. RoSCTL is the parallel instrument, a Ministry of Textiles scheme for garments and made-up articles, also notified up to 30 September 2026 and subject to the same conditional truth. It issues the same kind of e-scrip into the same ledger and behaves identically once created. MEIS and SEIS scrips are a different animal: legacy DGFT instruments, distinct from ICEGATE e-scrips in how they were issued and handled. [MEIS, SEIS and legacy duty-credit scrips](https://scriphouse.com/resources/meis-seis-and-legacy-duty-credit-scrips) explains where they stand, and [duty-credit scrips explained end to end](https://scriphouse.com/duty-credit-scrip) puts the whole family in one place. ## Frequently asked questions ### What is a RoDTEP scrip in simple terms? It is a transferable duty credit the government creates for you to remit taxes that were embedded in your exports and never refunded elsewhere. Rather than cash, you get an e-scrip in the Electronic Duty Credit Ledger on ICEGATE, carrying a face value, a creation date, a live balance and a status. It pays basic customs duty on imports, and it can be sold to someone who will use it. ### What does the RoDTEP claim declaration mean? It is the declaration made on the export shipping bill that you intend to claim RoDTEP on those goods. It is what starts the credit: without it on the shipping bill, no scroll is generated and no scrip is ever created, no matter how eligible the goods were. The exact entries and the one deadline that closes the claim are in [how to claim RoDTEP in the shipping bill](https://scriphouse.com/resources/how-to-claim-rodtep-in-the-shipping-bill). ### How do I get a RoDTEP scrip? Four steps, and only the first one needs you. Claim RoDTEP on the shipping bill at the time of export. The claim is processed and a scroll is generated for the amount. The credit is then created in your Electronic Duty Credit Ledger on ICEGATE, with registration at the customs station of export automatic under Regulation 5. There is no separate application to file afterwards. Start with [how to claim RoDTEP in the shipping bill](https://scriphouse.com/resources/how-to-claim-rodtep-in-the-shipping-bill). ### What can a RoDTEP scrip pay, and what can it not? It pays basic customs duty on an import, that is duties of customs under the First Schedule to the Customs Tariff Act, 1975. It cannot pay IGST on imports, GST compensation cess or Social Welfare Surcharge. That single limit is why demand for scrips follows importers with heavy basic customs duty rather than importers with heavy total duty bills. ### How long does a RoDTEP scrip last? Two years from the date the credit is created in the ledger, under Regulation 6(2) of the Electronic Duty Credit Ledger Regulations, 2021, as amended by Notification 79/2022-Customs (N.T.). The clock does not reset on transfer, so a scrip in the hands of its third owner still expires on the date set when it was created, and the unused balance lapses then. ### Can I sell a RoDTEP scrip if I do not import? Yes. There is no limit on the number of times an e-scrip can be transferred, so an exporter with no import duty of their own can pass the credit to a buyer who has. On Scriphouse that is one firm quote, held for 60 seconds, with the scrip moving and the payout landing the same day (T+0) against a bank UTR. ## FAQ Q: What is a RoDTEP scrip in simple terms? A: It is a transferable duty credit the government creates for you to remit taxes that were embedded in your exports and never refunded elsewhere. Rather than cash, you get an e-scrip in the Electronic Duty Credit Ledger on ICEGATE, carrying a face value, a creation date, a live balance and a status. It pays basic customs duty on imports, and it can be sold to someone who will use it. Q: What does the RoDTEP claim declaration mean? A: It is the declaration made on the export shipping bill that you intend to claim RoDTEP on those goods. It is what starts the credit: without it on the shipping bill, no scroll is generated and no scrip is ever created, no matter how eligible the goods were. The exact entries and the one deadline that closes the claim are set out in the guide to claiming RoDTEP in the shipping bill. Q: How do I get a RoDTEP scrip? A: Four steps, and only the first one needs you. Claim RoDTEP on the shipping bill at the time of export. The claim is processed and a scroll is generated for the amount. The credit is then created in your Electronic Duty Credit Ledger on ICEGATE, with registration at the customs station of export automatic under Regulation 5. There is no separate application to file afterwards. Q: What can a RoDTEP scrip pay, and what can it not? A: It pays basic customs duty on an import, that is duties of customs under the First Schedule to the Customs Tariff Act, 1975. It cannot pay IGST on imports, GST compensation cess or Social Welfare Surcharge. That single limit is why demand for scrips follows importers with heavy basic customs duty rather than importers with heavy total duty bills. Q: How long does a RoDTEP scrip last? A: Two years from the date the credit is created in the ledger, under Regulation 6(2) of the Electronic Duty Credit Ledger Regulations, 2021, as amended by Notification 79/2022-Customs (N.T.). The clock does not reset on transfer, so a scrip in the hands of its third owner still expires on the date set when it was created, and the unused balance lapses then. Q: Can I sell a RoDTEP scrip if I do not import? A: Yes. There is no limit on the number of times an e-scrip can be transferred, so an exporter with no import duty of their own can pass the credit to a buyer who has. On Scriphouse that is one firm quote, held for 60 seconds, with the scrip moving and the payout landing the same day (T+0) against a bank UTR. --- # What Is a RoSCTL Scrip? The Apparel and Made-Ups Duty Credit, Explained URL: https://scriphouse.com/resources/what-is-rosctl-scrip Published: 2026-07-11 | Language: en-IN If you export garments or made-ups, your rebate does not arrive as RoDTEP. It arrives as RoSCTL, a scheme built for the textile value chain. This is what a RoSCTL scrip is, and why it sits in its own lane. ## What RoSCTL stands for RoSCTL is the Rebate of State and Central Taxes and Levies scheme. It exists to rebate the embedded state and central taxes carried by exported apparel and made-ups, the kind of levies GST and drawback do not reach. Like RoDTEP, the rebate is not a cash payment. It is issued as a transferable duty-credit scrip that sits in the government ledger and can be used against import duty or sold. > **In one line:** RoSCTL is the duty-credit scheme for the textile value chain, rebating the state and central taxes embedded in exported garments and made-ups. ## What RoSCTL covers, and what it does not RoSCTL applies to apparel and made-ups, broadly the products of chapters 61, 62 and 63 of the tariff, garments and household textile articles. This is the important boundary: these chapters are covered by RoSCTL and are therefore outside RoDTEP. An exporter of finished garments claims RoSCTL, not RoDTEP, for those lines. Other textile inputs and products that fall outside the covered chapters may instead sit under RoDTEP. Knowing which scheme your HS lines fall under is the difference between claiming the right rebate and claiming none. ## How a RoSCTL scrip issues The mechanics mirror RoDTEP closely. You declare the RoSCTL claim on the export shipping bill, the export is processed, and a scroll is generated at the port. When the scroll matures, a duty-credit e-scrip is created in your [Electronic Duty Credit Ledger on ICEGATE](https://www.icegate.gov.in) with a face value, an issue date, and an expiry. The rebate is a notified percentage of the FOB value of the exported garment or made-up, read against the RoSCTL rate schedule. As with RoDTEP, there is nothing to fetch once the scroll runs; the scrip lands in the ledger on its own. ## Where a RoSCTL scrip lives and how you use it A RoSCTL scrip lives on the same ICEGATE ledger as a RoDTEP scrip and behaves the same way once it is there. Its face value discharges basic customs duty rupee for rupee, and it is freely transferable. So a garment exporter who does not import can transfer the scrip to a buyer, and an importer can apply it against a Bill of Entry. The ledger mechanics are common to both schemes; the [Electronic Duty Credit Ledger explained](https://scriphouse.com/resources/electronic-duty-credit-ledger-icegate-explained) covers statuses and transfers, and [paying customs duty with scrips](https://scriphouse.com/resources/pay-customs-duty-with-scrips) covers the import side. ## How RoSCTL differs from RoDTEP The instruments look identical in the ledger, but they are not interchangeable at the claim stage. Three differences matter. First, coverage: RoSCTL is scoped to apparel and made-ups, while RoDTEP covers a broad sweep of other exported products. Second, the schedule: each scheme has its own notified rates, so the same FOB value yields different credit depending on which scheme the line sits under. Third, administration: RoSCTL sits with the textile ministry while RoDTEP sits with the broader trade framework. For a side-by-side on rates, coverage, and resale, read [RoDTEP vs RoSCTL](https://scriphouse.com/resources/rodtep-vs-rosctl). > **Worth remembering:** a line cannot claim both. If your garment export qualifies for RoSCTL, it does not also draw RoDTEP for the same shipment. The scheme follows the product. ## Selling a RoSCTL scrip Because a RoSCTL scrip is transferable and worth full face against duty, a garment exporter who does not import can convert it to cash. On Scriphouse a RoSCTL scrip sells exactly like a RoDTEP scrip: one firm offer, [priced live](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced) against demand for that scheme, that expiry band and that size, locked for sixty seconds, and settled the same business day with a UTR once the transfer confirms on ICEGATE. The scrip sale itself is GST-exempt under HSN 4907; only the Scriphouse fee carries GST. [See how Scriphouse works for exporters](https://scriphouse.com/exporters). ## Frequently asked questions ### What is a RoSCTL scrip? It is a transferable duty-credit scrip that rebates the embedded state and central taxes on exported apparel and made-ups. It is issued as an e-scrip in the Electronic Duty Credit Ledger on ICEGATE, with a face value usable against basic customs duty, and it can be sold or transferred like a RoDTEP scrip. ### Who is eligible for RoSCTL? Exporters of apparel and made-ups, broadly the garments and textile articles of tariff chapters 61, 62 and 63. Those lines are covered by RoSCTL rather than RoDTEP. Exporters declare the claim on the shipping bill, and the scrip issues after the scroll matures. ### Why do apparel exports earn RoSCTL and not RoDTEP? RoSCTL is scoped to apparel and made-ups and administered under the textile framework, while RoDTEP covers a broad range of other products. Each has its own notified rate schedule, and a single export line claims one scheme, not both. In the ledger, both behave identically once issued. ### Can I sell a RoSCTL scrip? Yes. RoSCTL scrips are freely transferable and worth full face against duty, so a garment exporter who does not import can sell one. On Scriphouse that is one firm offer, priced live against real demand and settled the same business day, with the scrip sale itself GST-exempt under HSN 4907. ## FAQ Q: What is a RoSCTL scrip? A: It is a transferable duty-credit scrip that rebates the embedded state and central taxes on exported apparel and made-ups. It is issued as an e-scrip in the Electronic Duty Credit Ledger on ICEGATE, with a face value usable against basic customs duty, and it can be sold or transferred like a RoDTEP scrip. Q: Who is eligible for RoSCTL? A: Exporters of apparel and made-ups, broadly the garments and textile articles of tariff chapters 61, 62 and 63. Those lines are covered by RoSCTL rather than RoDTEP. Exporters declare the claim on the shipping bill, and the scrip issues after the scroll matures. Q: Why do apparel exports earn RoSCTL and not RoDTEP? A: RoSCTL is scoped to apparel and made-ups and administered under the textile framework, while RoDTEP covers a broad range of other products. Each has its own notified rate schedule, and a single export line claims one scheme, not both. In the ledger, both behave identically once issued. Q: Can I sell a RoSCTL scrip? A: Yes. RoSCTL scrips are freely transferable and worth full face against duty, so a garment exporter who does not import can sell one. On Scriphouse that is one firm offer, priced live against real demand and settled the same business day, with the scrip sale itself GST-exempt under HSN 4907. --- # The Electronic Duty Credit Ledger on ICEGATE, Explained URL: https://scriphouse.com/resources/electronic-duty-credit-ledger-icegate-explained Published: 2026-07-12 | Language: en-IN Every RoDTEP and RoSCTL scrip you own lives in one place: the Electronic Duty Credit Ledger on ICEGATE. Understanding that ledger is understanding what you actually hold. ## What the Electronic Duty Credit Ledger is The Electronic Duty Credit Ledger, or EDCL, is the government's own record of your duty credits, maintained inside [ICEGATE](https://www.icegate.gov.in), the customs national portal. When a RoDTEP or RoSCTL scroll matures at the port, the duty credit is created as an electronic scrip in this ledger. There is no paper certificate to store and no physical instrument to lose. The ledger is the single source of truth for what each scrip is worth, who holds it, and whether it is still valid. > **In one line:** the EDCL is where your duty-credit scrips actually exist. If it is not in the ledger, it is not a scrip you can use or sell. ## How a scrip sits in the ledger Each e-scrip in the ledger carries a small set of facts that define it: a unique scrip reference, the scheme it came from (RoDTEP or RoSCTL), a face value, the balance remaining, the issue date, and the expiry date. The face value is what the scrip discharges against basic customs duty. The balance can differ from face once you have used part of it, because a scrip can be applied against duty in more than one go until it is spent or expires. The [face value explainer](https://scriphouse.com/resources/duty-credit-scrip-face-value-explained) covers why face and market value are two different numbers. ## What the statuses mean A scrip in the ledger is not a single frozen state; it moves through a lifecycle. In plain terms, a scrip is created when the scroll matures, active while it holds a usable balance and sits before its expiry, and closed once it is fully used, transferred away, or expired. On Scriphouse the same lifecycle is surfaced in your Scrip Ledger as clear labels such as Issued, Reserved, and Transferred, so you always know whether a scrip is ready to use, in the middle of a trade, or already moved. The moment a scrip is issued and holds balance, it is usable and sellable. Checking that status is a routine you should be able to do on demand. If you want the step-by-step, the guide to [checking your scrip balance on ICEGATE](https://scriphouse.com/resources/how-to-check-your-scrip-balance-on-icegate) walks through it. ## How a transfer works The feature that makes scrips tradable is transfer. RoDTEP and RoSCTL e-scrips are freely transferable, and a transfer is executed on ICEGATE itself: the scrip moves from the seller's ledger to the buyer's ledger, both identified by their IEC. Once the transfer is recorded, the buyer holds the scrip with its full remaining balance and can apply it against their own import duty. The government ledger, not a private document, is what proves the buyer now owns it. The mechanics of doing a transfer are covered in [how to transfer a duty-credit scrip on ICEGATE](https://scriphouse.com/resources/how-to-transfer-a-duty-credit-scrip-on-icegate). ## Why the ledger being the record matters for trust Because the EDCL is the authoritative record, a buyer can verify a scrip before paying: its balance, its expiry, and its status are all visible on the government's own system rather than taken on a seller's word. On Scriphouse that live ledger status is one of the checks in provenance screening, alongside the shipping-bill chain, seller IEC history, and KYC. A market that reads the ledger before it trades is a market where a buyer is not trusting a screenshot. How that screening runs is covered in [how scrip provenance screening works](https://scriphouse.com/resources/how-scrip-provenance-screening-works). ## How Scriphouse settles against the ledger Because the ledger is where ownership actually changes, settlement is built around it. When a trade is agreed, buyer funds are secured before the scrip moves; only then does the transfer execute on ICEGATE from seller to buyer. The seller payout is released against confirmation of the transfer and carries a bank UTR, on the same business day. If the ledger transfer fails, the trade unwinds and refunds in full the same day. Nobody moves a scrip on faith and waits for money, and nobody sends money and waits for a scrip. The [same-day settlement explainer](https://scriphouse.com/resources/same-day-t0-scrip-settlement-explained) covers the T+0 flow. ## Getting registered to hold and move scrips To hold, use, or transfer scrips you need to be registered on ICEGATE against your IEC, with the ledger enabled. That registration is the gate to the whole system. If you are setting it up, the guide to [ICEGATE registration for scrip holders](https://scriphouse.com/resources/icegate-registration-for-scrip-holders) covers what you need in place before a scrip can move. ## Frequently asked questions ### What is the Electronic Duty Credit Ledger? It is the government's electronic record of duty credits, maintained inside ICEGATE. RoDTEP and RoSCTL scrips are created and held here as e-scrips, each with a face value, remaining balance, issue date, and expiry. It is the authoritative source of truth for what a scrip is worth and who holds it. ### How do I see my scrips on ICEGATE? You view them by logging in to ICEGATE against your registered IEC and opening the duty-credit ledger, where each scrip shows its reference, balance, and expiry. A step-by-step is in the guide to checking your scrip balance on ICEGATE. If the ledger is empty when you expect a credit, [why a RoDTEP scroll has not generated](https://scriphouse.com/resources/rodtep-scroll-not-generated) covers what blocks the chain before a scrip ever reaches the ledger. ### How is a scrip transferred to a buyer? The transfer is executed on ICEGATE itself. The scrip moves from the seller's ledger to the buyer's ledger, both identified by IEC, and once recorded the buyer holds the full remaining balance. The government ledger, not a private transfer letter, is what proves ownership has changed. ### Can a scrip be partly used and still transferred? A scrip carries a remaining balance once part of it has been applied against duty, and that balance is what moves with it. What cannot happen is a partial transfer: Regulation 7(2) of the Electronic Duty Credit Ledger Regulations, 2021 provides that the duty credit is transferred at a time for the entire amount in the e-scrip and that transfer in part is not permitted. The scrip moves whole, or it does not move. ## FAQ Q: What is the Electronic Duty Credit Ledger? A: It is the government's electronic record of duty credits, maintained inside ICEGATE. RoDTEP and RoSCTL scrips are created and held here as e-scrips, each with a face value, remaining balance, issue date, and expiry. It is the authoritative source of truth for what a scrip is worth and who holds it. Q: How do I see my scrips on ICEGATE? A: You view them by logging in to ICEGATE against your registered IEC and opening the duty-credit ledger, where each scrip shows its reference, balance, and expiry. A step-by-step is in the guide to checking your scrip balance on ICEGATE. Q: How is a scrip transferred to a buyer? A: The transfer is executed on ICEGATE itself. The scrip moves from the seller's ledger to the buyer's ledger, both identified by IEC, and once recorded the buyer holds the full remaining balance. The government ledger, not a private transfer letter, is what proves ownership has changed. Q: Can a scrip be partly used and still transferred? A: A scrip carries a remaining balance once part of it has been applied against duty, and that balance is what moves with it. What cannot happen is a partial transfer: Regulation 7(2) of the Electronic Duty Credit Ledger Regulations, 2021 provides that the duty credit is transferred at a time for the entire amount in the e-scrip and that transfer in part is not permitted. The scrip moves whole, or it does not move. --- # How RoDTEP Rates Are Calculated: Schedule, Caps, and Scroll Value URL: https://scriphouse.com/resources/how-rodtep-rates-are-calculated Published: 2026-07-14 | Language: en-IN The number on your RoDTEP scrip is not arbitrary. It comes from a published schedule, a percentage of FOB, and often a cap per unit. Here is how those pieces combine into scroll value. ## The one-line formula At its simplest, RoDTEP credit on an export line is the FOB value of that line multiplied by the notified rate for its HS code, subject to a cap per unit where one applies. Everything else is detail on those three inputs: the FOB value you declare, the rate the schedule assigns, and the ceiling that stops the credit running away on high-value goods. Get those three right and the scroll value is predictable before the scrip ever issues. > **In one line:** RoDTEP credit equals FOB value times the notified rate for the HS line, capped per unit where the schedule sets a cap. ## The rate schedule, read per HS line RoDTEP rates are notified as a schedule that assigns a rate to tariff lines at a detailed HS level. The rate is not one blanket number across all exports; it varies line by line, because the embedded taxes RoDTEP remits differ by product. Two goods on the same invoice can carry different RoDTEP rates if they sit under different HS codes. This is why correct classification matters: the rate follows the HS line, so a misclassified product draws the wrong rate. The schedule is revised from time to time, so the rate that applies is the one notified for your shipping-bill date. ## What FOB value the rate is applied to The rate is applied to the FOB (free on board) value of the exported goods, the value of the goods at the point of export before freight and insurance. In practice the value used for the RoDTEP calculation follows the declared FOB on the shipping bill, and the schedule sets out how value is read where a cap is in play. Because the credit scales directly with FOB, the declared value on the shipping bill is one of the two levers that decide your scrip size; the rate is the other. ## The cap per unit, and why it exists Many RoDTEP lines carry a value cap per unit of measure, for example a maximum credit per kilogram or per piece. The cap is a ceiling: the credit for a line is the lower of the percentage-of-FOB figure and the per-unit cap multiplied by the quantity exported. Its purpose is to stop the rebate over-rewarding unusually high-value or over-invoiced consignments. In everyday exporting the percentage usually governs, but for high unit-value goods the cap can bind and hold the credit below the raw percentage. Reading the schedule means reading both the rate and the cap for each line. > **Worth remembering:** when a per-unit cap binds, your credit is set by quantity times the cap, not by the percentage of FOB. Two shipments with the same FOB can earn different credit if one hits the cap and the other does not. ## From line calculation to scroll value Each qualifying line on a shipping bill produces its own capped credit. Those line credits sum to the RoDTEP amount for that shipping bill, and when the export is processed a scroll is generated for that amount. The scroll is the customs system's calculation of what you are owed; when it matures, that value is created as a duty-credit scrip in your [Electronic Duty Credit Ledger on ICEGATE](https://www.icegate.gov.in). So the face value you eventually see on the scrip is the sum of the per-line, capped calculations across your export. The [RoDTEP scrip guide](https://scriphouse.com/resources/what-is-a-rodtep-scrip) covers what happens after the scroll matures. ## Why two exporters see different rates It is common to compare notes with another exporter and find your effective RoDTEP percentage differs. Usually the reason is one of three things: different HS classification of the goods, a per-unit cap binding on one shipment but not the other, or a schedule revision between the two shipping-bill dates. None of these is a mispayment; they are the schedule doing exactly what it is written to do. The lesson for planning is that RoDTEP value is a property of the HS line and the schedule in force, not a flat rate you can assume across a catalogue. ## Why the schedule matters for what a scrip is worth Understanding rate calculation is useful even after the scrip issues, because it explains the supply side of the market. Scheme rates, and the caps within them, shape how much duty credit exists and for which products, which in turn feeds the supply side of the demand a scrip is [priced against](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced). The scroll math decides how big your scrip is; live demand on the day decides what it fetches when you sell. If you are ready to sell, [selling a RoDTEP scrip online](https://scriphouse.com/resources/sell-rodtep-scrips-online) covers the path. ## Frequently asked questions ### How is the RoDTEP amount on a scrip calculated? It is the FOB value of each qualifying export line multiplied by the notified RoDTEP rate for that HS code, subject to a value cap per unit where the schedule sets one. The per-line credits sum to the shipping-bill amount, which becomes the scroll and then the scrip face value. ### What is the RoDTEP cap per unit? Many lines have a maximum credit per unit of measure, such as per kilogram or per piece. The credit for the line is the lower of the percentage-of-FOB figure and the per-unit cap times the quantity. The cap prevents the rebate over-rewarding unusually high-value or over-invoiced consignments. ### Why is my RoDTEP rate different from another exporter's? Usually because the goods are classified under different HS codes, because a per-unit cap binds on one shipment and not the other, or because the rate schedule was revised between your two shipping-bill dates. The rate follows the HS line and the schedule in force, not a flat rate across all exports. ### Does a higher FOB value always mean a bigger scrip? Up to a point. Credit scales with FOB times the rate, but where a per-unit cap binds, the cap and the quantity set the ceiling, so credit stops rising with FOB. For most lines the percentage governs, but for high unit-value goods the cap can hold the credit below the raw percentage. ### How do I check the RoDTEP rate for my HS code? Look up the code on the Scriphouse tariff directory, where each item page carries its Appendix 4R rate and per-unit value cap, or use the RoDTEP calculator with your FOB value. The primary source is Appendix 4R itself on the DGFT site, read together with the notification register for anything that changed after it was published. ## FAQ Q: How is the RoDTEP amount on a scrip calculated? A: It is the FOB value of each qualifying export line multiplied by the notified RoDTEP rate for that HS code, subject to a value cap per unit where the schedule sets one. The per-line credits sum to the shipping-bill amount, which becomes the scroll and then the scrip face value. Q: What is the RoDTEP cap per unit? A: Many lines have a maximum credit per unit of measure, such as per kilogram or per piece. The credit for the line is the lower of the percentage-of-FOB figure and the per-unit cap times the quantity. The cap prevents the rebate over-rewarding unusually high-value or over-invoiced consignments. Q: Why is my RoDTEP rate different from another exporter's? A: Usually because the goods are classified under different HS codes, because a per-unit cap binds on one shipment and not the other, or because the rate schedule was revised between your two shipping-bill dates. The rate follows the HS line and the schedule in force, not a flat rate across all exports. Q: Does a higher FOB value always mean a bigger scrip? A: Up to a point. Credit scales with FOB times the rate, but where a per-unit cap binds, the cap and the quantity set the ceiling, so credit stops rising with FOB. For most lines the percentage governs, but for high unit-value goods the cap can hold the credit below the raw percentage. Q: How do I check the RoDTEP rate for my HS code? A: Look up the code on the Scriphouse tariff directory, where each item page carries its Appendix 4R rate and per-unit value cap, or use the RoDTEP calculator with your FOB value. The primary source is Appendix 4R itself on the DGFT site, read together with the notification register for anything that changed after it was published. --- # MEIS, SEIS, and Legacy Duty-Credit Scrips: Where They Stand Now URL: https://scriphouse.com/resources/meis-seis-and-legacy-duty-credit-scrips Published: 2026-07-15 | Language: en-IN Before RoDTEP there was MEIS, and alongside it SEIS. Both are closed to new claims, but the scrips they issued did not vanish. Here is where the legacy schemes stand and how their scrips trade today. ## What MEIS and SEIS were MEIS, the Merchandise Exports from India Scheme, and SEIS, the Service Exports from India Scheme, were the previous generation of duty-credit schemes under the earlier Foreign Trade Policy. MEIS rewarded goods exporters with a duty credit calculated as a percentage of FOB value; SEIS did the same for eligible service exporters, calculated on net foreign exchange earned. Both issued freely transferable duty-credit scrips usable against import duty, the direct ancestors of today's RoDTEP and RoSCTL scrips. > **In one line:** MEIS was for goods, SEIS was for services, both paid a transferable duty-credit scrip, and both are now closed to new claims. ## Why MEIS closed and RoDTEP replaced it MEIS was framed as an export incentive, a reward tied to exporting. That design drew a WTO challenge, because export-contingent subsidies of that kind sit awkwardly with global trade rules. The response was to retire MEIS from 1 January 2021 and replace it with RoDTEP, which is deliberately framed not as a reward but as a remission of embedded, un-refunded taxes. That reframing is the substance of the change, not just the name. The [RoDTEP scrip guide](https://scriphouse.com/resources/what-is-a-rodtep-scrip) covers how the successor scheme works. ## Are legacy MEIS and SEIS scrips still valid? Closing a scheme to new claims is not the same as cancelling the scrips it already issued. A duty-credit scrip is a validly issued instrument with its own expiry, and it remains usable against duty until that expiry regardless of whether the scheme still accepts new claims. So a MEIS or SEIS scrip in hand is still real value, provided it is within its validity window. The single thing that ends a legacy scrip is its expiry date, not the closure of the scheme. For how expiry drives value, see [when does a scrip expire](https://scriphouse.com/resources/when-does-a-scrip-expire). ## How legacy scrips differ from RoDTEP in the ledger The older MEIS and SEIS scrips were issued in the earlier era and are not identical to RoDTEP e-scrips in how they were recorded and utilised. Where a RoDTEP scrip lives natively in the Electronic Duty Credit Ledger on [ICEGATE](https://www.icegate.gov.in), legacy scrips followed the utilisation and transfer rules of their own scheme. The practical differences show up in what duties a scrip can be applied against and how a transfer is recorded, which is why the exact rules for a given legacy scrip should be read against that scheme rather than assumed from RoDTEP. The [taxonomy of duty-credit scrips](https://scriphouse.com/resources/types-of-duty-credit-scrips-in-india) sets the schemes side by side. ## How legacy scrips trade today A transferable legacy scrip within its validity trades on the same logic as any duty-credit scrip: it is worth its face against eligible duty, and it changes hands a little below face. The buyer is someone who can use it against their own duty; the seller is a holder who would rather have cash than a credit sitting idle toward its expiry. The two things that most affect a legacy scrip's resale value are how close it sits to expiry and exactly which duties it can discharge, because a narrower utilisation makes for a narrower pool of buyers. The [face value explainer](https://scriphouse.com/resources/duty-credit-scrip-face-value-explained) covers the face-versus-market gap. ## Selling or buying a legacy scrip on an exchange Whatever the scheme, the risks in an older scrip are the same ones an exchange is built to remove: verifying the scrip is valid and unencumbered, and settling so that neither side moves first. On Scriphouse every scrip is provenance-screened before it can be listed, the price is made against live demand and arrives with its reasons, and settlement is delivery-versus-payment with a same-day payout and UTR. That matters more, not less, for a legacy instrument, where the paperwork trail can be older and thinner. If you are weighing a purchase, [are duty-credit scrips safe to buy](https://scriphouse.com/resources/are-duty-credit-scrips-safe-to-buy) covers what screening actually checks. ## Frequently asked questions ### Are MEIS scrips still valid? MEIS is closed to new claims, but scrips already issued remain usable against eligible duty until their own expiry date. Closing the scheme did not cancel the scrips it issued. The single thing that ends a legacy scrip is its expiry, so a MEIS scrip in hand and within validity is still real value. ### What replaced MEIS and why? RoDTEP replaced MEIS from 1 January 2021. MEIS was framed as an export incentive, which drew a WTO challenge, while RoDTEP is framed as a remission of embedded, un-refunded taxes, which keeps it WTO-compatible. The reframing, not just the name, is the substance of the change. ### Can I still sell a legacy MEIS or SEIS scrip? If the scrip is transferable and within its validity, yes. It trades on the same logic as any duty-credit scrip: worth full face against eligible duty and changing hands a little below face. Its resale value depends most on how close it is to expiry and exactly which duties it can discharge. ### What is the difference between MEIS and SEIS? MEIS rewarded goods exporters with a duty credit calculated on FOB value, while SEIS rewarded eligible service exporters, calculated on net foreign exchange earned. Both issued freely transferable duty-credit scrips and both are now closed to new claims. ## FAQ Q: Are MEIS scrips still valid? A: MEIS is closed to new claims, but scrips already issued remain usable against eligible duty until their own expiry date. Closing the scheme did not cancel the scrips it issued. The single thing that ends a legacy scrip is its expiry, so a MEIS scrip in hand and within validity is still real value. Q: What replaced MEIS and why? A: RoDTEP replaced MEIS from 1 January 2021. MEIS was framed as an export incentive, which drew a WTO challenge, while RoDTEP is framed as a remission of embedded, un-refunded taxes, which keeps it WTO-compatible. The reframing, not just the name, is the substance of the change. Q: Can I still sell a legacy MEIS or SEIS scrip? A: If the scrip is transferable and within its validity, yes. It trades on the same logic as any duty-credit scrip: worth full face against eligible duty and changing hands a little below face. Its resale value depends most on how close it is to expiry and exactly which duties it can discharge. Q: What is the difference between MEIS and SEIS? A: MEIS rewarded goods exporters with a duty credit calculated on FOB value, while SEIS rewarded eligible service exporters, calculated on net foreign exchange earned. Both issued freely transferable duty-credit scrips and both are now closed to new claims. --- # Types of Duty-Credit Scrips in India: A Complete Taxonomy URL: https://scriphouse.com/resources/types-of-duty-credit-scrips-in-india Published: 2026-07-16 | Language: en-IN Duty-credit scrip is a category, not a single instrument. Under it sit several schemes, current and legacy, each with its own coverage. Here is the full map, in one place. ## What a duty-credit scrip is, as a category A duty-credit scrip is a government-issued, transferable credit that can be applied against customs duty. That single idea covers several distinct schemes. What they share is the shape of the instrument: a face value, an expiry, transferability, and use against import duty. What they differ on is the reason the credit was issued and which exports qualify. Understanding the types is really understanding those two questions for each scheme. If you want the base concept first, start with [what a RoDTEP scrip is](https://scriphouse.com/resources/what-is-a-rodtep-scrip). > **In one line:** "duty-credit scrip" is the family name. RoDTEP, RoSCTL, MEIS, and SEIS are the members, differing by what they reward and who qualifies. ## RoDTEP: the current broad-based scheme RoDTEP, the Remission of Duties and Taxes on Exported Products, is the current mainstay for most goods exports. It remits the embedded central, state, and local taxes that other refund routes miss, calculated as a notified percentage of FOB, often with a per-unit cap. Its scrips are native e-scrips in the Electronic Duty Credit Ledger on [ICEGATE](https://www.icegate.gov.in). For most exporters outside the textile chapters, RoDTEP is the scrip they hold. The [rate calculation guide](https://scriphouse.com/resources/how-rodtep-rates-are-calculated) covers how its value is derived. ## RoSCTL: the textile scheme RoSCTL, the Rebate of State and Central Taxes and Levies, is the scheme for apparel and made-ups, broadly tariff chapters 61, 62 and 63. It exists because the textile value chain carries its own embedded levies, and it runs in place of RoDTEP for those lines. A garment exporter claims RoSCTL, not RoDTEP, and the two are not claimed together on the same line. In the ledger a RoSCTL scrip behaves like a RoDTEP scrip. The [RoSCTL guide](https://scriphouse.com/resources/what-is-rosctl-scrip) and the [RoDTEP vs RoSCTL comparison](https://scriphouse.com/resources/rodtep-vs-rosctl) cover the boundary. ## MEIS and SEIS: the legacy schemes MEIS, the Merchandise Exports from India Scheme, and SEIS, the Service Exports from India Scheme, are the previous generation. MEIS rewarded goods exporters as a percentage of FOB; SEIS rewarded eligible service exporters on net foreign exchange earned. Both are closed to new claims, MEIS having been replaced by RoDTEP from 1 January 2021, but scrips already issued remain usable until their expiry. They still appear in the market as legacy instruments. The [legacy scrips guide](https://scriphouse.com/resources/meis-seis-and-legacy-duty-credit-scrips) covers where they stand. ## How the types compare at a glance The useful way to hold the taxonomy in your head is by three questions per scheme: what does it reward, who qualifies, and is it open? - **RoDTEP.** Remits embedded taxes on most exported goods. Open. Native ICEGATE e-scrip. - **RoSCTL.** Rebates state and central levies on apparel and made-ups. Open. Runs in place of RoDTEP for those chapters. - **MEIS.** Rewarded goods exports as a percentage of FOB. Closed to new claims; legacy scrips valid until expiry. - **SEIS.** Rewarded eligible service exports on net foreign exchange. Closed to new claims; legacy scrips valid until expiry. ## What is common to all of them: they trade Whatever the scheme, a transferable, unexpired duty-credit scrip shares one property: it is worth full face against eligible duty and trades a little below face on the open market. That gap is the reason a market exists at all, letting a holder who cannot use the credit sell it to someone who can. The mechanics of that gap are in the [face value explainer](https://scriphouse.com/resources/duty-credit-scrip-face-value-explained), and [how scrips are priced](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced) covers what moves the number on a particular one. ## Which type you hold, and what to do with it For most goods exporters the answer is RoDTEP; for garment and made-up exporters it is RoSCTL; and some holders still carry legacy MEIS or SEIS. In every case the two honest uses are the same: apply it against your own import duty, or sell it. On Scriphouse any transferable, screened scrip sells as one firm offer settled the same business day, and any scrip can help [cover a Bill of Entry](https://scriphouse.com/resources/pay-customs-duty-with-scrips) instead of cash. [See how Scriphouse works for exporters](https://scriphouse.com/exporters). ## Frequently asked questions ### What are the types of duty-credit scrips in India? The main ones are RoDTEP for most goods exports and RoSCTL for apparel and made-ups, both current, plus the legacy MEIS for goods and SEIS for services, both closed to new claims but valid until their scrips expire. All are transferable credits usable against customs duty. ### Which tariff chapters get RoSCTL instead of RoDTEP? RoSCTL is scoped to apparel and made-ups, broadly tariff chapters 61, 62 and 63, and runs in place of RoDTEP for those lines. RoDTEP covers most other goods. Each has its own notified rate schedule, and a single export line claims one scheme, not both. ### Are MEIS and SEIS scrips still tradable? Yes, while they remain within their validity. Both schemes are closed to new claims, but transferable scrips already issued can still be applied against eligible duty or sold until their expiry date. Their resale value depends on time to expiry and which duties they can discharge. ### Do all duty-credit scrips trade the same way? They share the same logic: worth full face against eligible duty and trading a little below face. What varies is exactly which duties a scheme's scrip can discharge and how close it is to expiry, which affects the pool of buyers and the price. On an exchange each is screened and settled the same way. ## FAQ Q: What are the types of duty-credit scrips in India? A: The main ones are RoDTEP for most goods exports and RoSCTL for apparel and made-ups, both current, plus the legacy MEIS for goods and SEIS for services, both closed to new claims but valid until their scrips expire. All are transferable credits usable against customs duty. Q: Which tariff chapters get RoSCTL instead of RoDTEP? A: RoSCTL is scoped to apparel and made-ups, broadly tariff chapters 61, 62 and 63, and runs in place of RoDTEP for those lines. RoDTEP covers most other goods. Each has its own notified rate schedule, and a single export line claims one scheme, not both. Q: Are MEIS and SEIS scrips still tradable? A: Yes, while they remain within their validity. Both schemes are closed to new claims, but transferable scrips already issued can still be applied against eligible duty or sold until their expiry date. Their resale value depends on time to expiry and which duties they can discharge. Q: Do all duty-credit scrips trade the same way? A: They share the same logic: worth full face against eligible duty and trading a little below face. What varies is exactly which duties a scheme's scrip can discharge and how close it is to expiry, which affects the pool of buyers and the price. On an exchange each is screened and settled the same way. --- # RoDTEP Eligibility and Exclusions: Who Qualifies and What Is Left Out URL: https://scriphouse.com/resources/rodtep-eligibility-and-exclusions Published: 2026-07-17 | Language: en-IN RoDTEP is broad, but it is not universal. Some exporters and some categories sit outside it. Here is who qualifies, what is excluded, and how to read the boundary before you count on a scrip. ## The general principle of RoDTEP eligibility RoDTEP is designed to reach a wide base of goods exports, and the default posture is inclusion: most exported goods, across most sectors, are covered unless specifically left out. Eligibility is claimed at the shipping-bill stage, where the exporter declares the RoDTEP intent, and the rate that applies is the one notified for the relevant HS line. So the first question is not "am I invited in" but "is my line excluded", because the schedule works by listing what qualifies and at what rate, with a set of carve-outs around it. > **In one line:** RoDTEP covers most exported goods by default; eligibility is really about whether your category or export mode falls into one of the named exclusions. ## Who can claim RoDTEP In broad terms, exporters of eligible goods with a valid IEC who declare the claim on the shipping bill and complete the export can earn RoDTEP, regardless of turnover size. The scheme is not limited to large exporters; a small exporter shipping an eligible product on a proper shipping bill earns the same per-line rate as a large one. What you need in place is the ability to hold the resulting scrip, which means being registered on [ICEGATE](https://www.icegate.gov.in) with the duty-credit ledger enabled. The [registration guide](https://scriphouse.com/resources/icegate-registration-for-scrip-holders) covers that setup. ## The notable exclusions The carve-outs are where eligibility gets specific. While the exact list is set by notification and revised over time, the exclusions have consistently centred on categories where the embedded-tax logic does not apply or where the benefit already comes another way. Commonly excluded situations have included exports that already draw certain other benefits or operate under specific duty-exemption regimes, re-exports of imported goods, and certain restricted or prohibited categories. The point is not to memorise a fixed list but to check the current RoDTEP notification for your product and export mode, because the boundary is defined there, not by assumption. ## Why some exports are excluded The exclusions are not arbitrary. RoDTEP remits embedded, un-refunded taxes, so where a scheme already neutralises those taxes another way, layering RoDTEP on top would double-count the same relief. That is the logic behind excluding several categories that operate under other duty-free or benefit regimes: they are not being penalised, they are being kept from being remitted twice. Reading an exclusion through that lens usually explains why it is there and makes it easier to predict. ## Apparel and made-ups: covered elsewhere, not excluded A common confusion is treating garments and made-ups as "excluded" from RoDTEP. They are better understood as covered by a different scheme. Apparel and made-ups, broadly tariff chapters 61, 62 and 63, draw RoSCTL instead of RoDTEP. So a garment exporter is not left without a rebate; they claim the textile scheme. The [RoSCTL guide](https://scriphouse.com/resources/what-is-rosctl-scrip) and [RoDTEP vs RoSCTL](https://scriphouse.com/resources/rodtep-vs-rosctl) cover that boundary in full. ## How to confirm your own eligibility The reliable method is line by line. Identify the HS code of each product you export, check whether that line carries a notified RoDTEP rate in the current schedule, and check whether your export mode or category falls into any current exclusion. Because both the rate schedule and the exclusions are revised by notification, the version in force on your shipping-bill date is what governs. If the line is scheduled and not excluded, the RoDTEP amount follows the calculation covered in [how RoDTEP rates are calculated](https://scriphouse.com/resources/how-rodtep-rates-are-calculated). ## Once you qualify: what the scrip is worth Eligibility ends with a scrip in your ledger, and from there its worth is straightforward: full face against basic customs duty, and a little below face if you sell it. If you do not import, an eligible RoDTEP scrip is still cash, converted on Scriphouse as one firm offer, [priced live against real demand](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced) and settled the same business day. [Selling a RoDTEP scrip online](https://scriphouse.com/resources/sell-rodtep-scrips-online) covers the path from an issued scrip to money in the account. ## Frequently asked questions ### Which exporters can claim RoDTEP? Broadly, exporters of eligible goods with a valid IEC who declare the RoDTEP claim on the shipping bill and complete the export, regardless of turnover size. Most exported goods are covered by default. To hold the resulting scrip you also need to be registered on ICEGATE with the duty-credit ledger enabled. ### What is excluded from RoDTEP? Paragraph 4.55 of the Foreign Trade Policy 2023 carries the list. Among the categories on it: exports of imported goods, exports through trans-shipment, products subject to a minimum export price or an export duty, products restricted or prohibited under Schedule 2 of the ITC (HS) export policy, deemed exports, supplies by Domestic Tariff Area units to SEZ or FTWZ units, and exports for which no electronic documentation is generated in ICEGATE EDI. The paragraph is amended by notification, so read it against your own shipping-bill date. ### Are garments excluded from RoDTEP? Garments and made-ups are not left without a rebate; they are covered by RoSCTL instead of RoDTEP. Apparel and made-ups, broadly tariff chapters 61, 62 and 63, draw the textile scheme, so a garment exporter claims RoSCTL rather than RoDTEP for those lines. ### How do I confirm my product qualifies for RoDTEP? Check line by line: identify each product's HS code, confirm the current RoDTEP schedule notifies a rate for that line, and confirm your export mode or category is not in a current exclusion. The schedule and exclusions in force on your shipping-bill date govern, because both are revised by notification. ## FAQ Q: Which exporters can claim RoDTEP? A: Broadly, exporters of eligible goods with a valid IEC who declare the RoDTEP claim on the shipping bill and complete the export, regardless of turnover size. Most exported goods are covered by default. To hold the resulting scrip you also need to be registered on ICEGATE with the duty-credit ledger enabled. Q: What is excluded from RoDTEP? A: Paragraph 4.55 of the Foreign Trade Policy 2023 carries the list. Among the categories on it: exports of imported goods, exports through trans-shipment, products subject to a minimum export price or an export duty, products restricted or prohibited under Schedule 2 of the ITC (HS) export policy, deemed exports, supplies by Domestic Tariff Area units to SEZ or FTWZ units, and exports for which no electronic documentation is generated in ICEGATE EDI. The paragraph is amended by notification, so read it against your own shipping-bill date. Q: Are garments excluded from RoDTEP? A: Garments and made-ups are not left without a rebate; they are covered by RoSCTL instead of RoDTEP. Apparel and made-ups, broadly tariff chapters 61, 62 and 63, draw the textile scheme, so a garment exporter claims RoSCTL rather than RoDTEP for those lines. Q: How do I confirm my product qualifies for RoDTEP? A: Check line by line: identify each product's HS code, confirm the current RoDTEP schedule notifies a rate for that line, and confirm your export mode or category is not in a current exclusion. The schedule and exclusions in force on your shipping-bill date govern, because both are revised by notification. --- # Duty-Credit Scrip Face Value Explained: Face, Balance and Market Value URL: https://scriphouse.com/resources/duty-credit-scrip-face-value-explained Published: 2026-07-18 | Language: en-IN A duty-credit scrip carries three numbers that are easy to confuse: the face value it discharges against customs duty, the balance still left on the ledger, and the cash a buyer will pay to take it over. Here is what each one is, and why they are not the same number. ## What face value actually means The face value of a duty-credit scrip is its worth against customs duty, fixed and government-backed. A scrip with a face value of one lakh discharges one lakh of basic customs duty, rupee for rupee. There is no discount when you use it against your own duty; face is face. This is the anchor number for everything else, because a scrip's whole value comes from that one-to-one power to pay duty. If you are new to the instrument, start with [what a RoDTEP scrip is](https://scriphouse.com/resources/what-is-a-rodtep-scrip). > **In one line:** face value is what a scrip pays against duty, one for one. Market value is what someone pays you in cash to take it over. They are close but not the same number. ## The second number: the balance left on the ledger A scrip does not have to be spent in one go, so its remaining balance can be less than its original face once part of it has been applied against duty. When that happens, the number that matters for both use and resale is the remaining balance, not the original face. A buyer prices against what is left to use, and the ledger records that balance. The [ledger explainer](https://scriphouse.com/resources/electronic-duty-credit-ledger-icegate-explained) covers how balance and face are shown. ## The third number: what a buyer pays in cash If a scrip is worth full face against duty, why would a buyer pay slightly less than face for it? Because the buyer is doing you a service by turning a credit into cash, and they need a reason to take on the small work and risk of doing so. The gap between face and market price is that reason, the buyer's margin for using their own duty capacity, holding the scrip to expiry, and carrying the operational effort. A scrip trading at, say, a small discount to face is not a devalued scrip; it is a full-value scrip changing hands for cash today instead of duty relief later. The exact spread on any day is a market number, not a fixed rate. ## Why anyone sells below face at all The seller's side is just as rational. An exporter who does not import cannot use the scrip against duty themselves, so a credit worth full face to an importer is worth nothing in cash to them until it is sold. Taking a small discount to face converts a locked-up credit into money now, ahead of an expiry that would otherwise waste it entirely. The choice is not "full face or slightly less"; it is "slightly less than face today, or a real risk of zero at expiry". Seen that way, the small gap is cheap. ## How expiry bands move the gap The single biggest driver of the face-to-market gap is time to expiry. A scrip far from its expiry gives a buyer plenty of room to absorb it against their own duty, so it trades close to face. A scrip near expiry gives the buyer a narrow window and more risk of not using it in time, so it trades at a wider discount. This is why [a scrip is priced on its own facts](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced) rather than off one flat rate: a scrip comfortably clear of expiry earns full value, one inside a tighter window carries an expiry adjustment, and the band is shown on the offer so the number reads as fair rather than mysterious. There is no fixed table for it, because what a shorter window costs depends on demand on the day. The [expiry guide](https://scriphouse.com/resources/when-does-a-scrip-expire) covers the deadline itself. ## Size can move it too Time is the main lever, but it is not the only one. A large lot of face value can be more attractive to a buyer with the duty capacity to absorb it in one go, while very small or awkward parcels can trade a touch wider. None of this changes the face value, which stays fixed against duty; it changes only the cash a buyer will pay to take the scrip over. How these factors combine into an offer is covered in [how brokers price duty-credit scrips](https://scriphouse.com/resources/how-brokers-price-duty-credit-scrips). ## Reading an offer with face value in mind Put together, the takeaway is simple: face value is fixed, and the small discount you see when selling is the price of cash today and someone else's willingness to hold the scrip to expiry. A number that arrives with its reasons makes that discount legible rather than a private guess. On Scriphouse every offer shows the scheme rate it started from, what live demand added on the day in basis points and in rupees, and the gross, and it is firm for sixty seconds, so you can see exactly why the cash number sits where it does. If you hold a scrip, [selling it online](https://scriphouse.com/resources/sell-rodtep-scrips-online) turns the face value into a same-day payout. For where that cash number actually sits and what is moving it, read [what a RoDTEP scrip is worth today](https://scriphouse.com/resources/rodtep-scrip-rate-today). ## Frequently asked questions ### What is the face value of a duty-credit scrip? It is what the scrip discharges against customs duty, fixed and one-to-one. A one lakh scrip pays one lakh of basic customs duty. There is no discount when you use it against your own duty; face value is its full government-backed worth. ### Why do duty-credit scrips trade below face value? Because a buyer is converting a credit into cash for you and needs a margin for the effort, their own duty capacity, and the risk of holding the scrip to expiry. The small gap between face and market price is that margin. It reflects cash today versus duty relief later, not a devalued scrip. ### How does expiry affect a scrip's price? Time to expiry is the biggest driver. A scrip far from expiry trades close to face because a buyer has room to use it; a scrip near expiry trades at a wider discount because the window to absorb it is narrow. This is why scrips are priced in expiry bands rather than at one flat rate. ### Is a scrip that trades below face a bad scrip? No. Trading a little below face is normal for any healthy, transferable scrip and simply reflects the buyer's margin and the time value of getting cash now. The scrip is still worth full face against duty; the discount is the cost of converting it to cash before expiry. ## FAQ Q: What is the face value of a duty-credit scrip? A: It is what the scrip discharges against customs duty, fixed and one-to-one. A one lakh scrip pays one lakh of basic customs duty. There is no discount when you use it against your own duty; face value is its full government-backed worth. Q: Why do duty-credit scrips trade below face value? A: Because a buyer is converting a credit into cash for you and needs a margin for the effort, their own duty capacity, and the risk of holding the scrip to expiry. The small gap between face and market price is that margin. It reflects cash today versus duty relief later, not a devalued scrip. Q: How does expiry affect a scrip's price? A: Time to expiry is the biggest driver. A scrip far from expiry trades close to face because a buyer has room to use it; a scrip near expiry trades at a wider discount because the window to absorb it is narrow. This is why scrips are priced in expiry bands rather than at one flat rate. Q: Is a scrip that trades below face a bad scrip? A: No. Trading a little below face is normal for any healthy, transferable scrip and simply reflects the buyer's margin and the time value of getting cash now. The scrip is still worth full face against duty; the discount is the cost of converting it to cash before expiry. --- # How to Transfer a Duty Credit Scrip on ICEGATE: Both Sides, Step by Step URL: https://scriphouse.com/resources/how-to-transfer-a-duty-credit-scrip-on-icegate Published: 2026-07-10 | Language: en-IN A scrip transfer is not one action by one person. It is two flows on two logins: the seller initiates with the buyer's ICEGATE ID and IEC and an OTP, and the scrip then sits in Transfer Pending until the buyer approves with an OTP of their own. Here is each side in order, what to do when one stalls, and why that pending window is the whole risk. ## The short answer Transferring a RoDTEP or RoSCTL e-scrip on ICEGATE is not one action by one person. It is a two-sided handshake inside the Electronic Duty Credit Ledger, and it has two operators: the **transferor**, who initiates, and the **transferee**, who approves. The seller selects the scrip, enters the buyer's ICEGATE ID and IEC, and verifies with an OTP. The scrip then reads **Transfer Pending** and nothing has moved. The buyer opens the request on their own login and approves it with an OTP of their own, and only at that moment does the status become **Transferred**. Either side may reject, which produces **Transfer Rejected**. The sequence below is taken from sections 3.4 and 3.5 of the [ICEGATE advisory to avail benefit of export incentive schemes (RoDTEP and RoSCTL)](https://www.icegate.gov.in/guidelines/others/advisory-e-scrip-avail-export-incentive-schemes-rosctl-rodtep), version 0.11 dated 16 August 2024, which is the operating document for the e-scrip module. Where the advisory is silent, this page says so rather than filling the gap. > **In one line:** the seller's submit does not complete a transfer. It creates a pending request, and the credit stays in the seller's ledger until the buyer approves it on their own login. ## Before you start: what both sides need Three things have to be true before either party touches the portal, and two of them belong to the buyer. - **Both parties need an ICEGATE login with an e-scrip account.** The advisory is explicit that the e-scrip facility can be used only after creating an e-scrip account at ICEGATE, and that the user has to be a valid IEC holder registered on ICEGATE with a DSC. The same requirement is repeated for the transferee: the party receiving the scrip must already hold a valid e-scrip account. A buyer who has not done this cannot receive the scrip at any price. The [ICEGATE registration guide for scrip holders](https://scriphouse.com/resources/icegate-registration-for-scrip-holders) covers that setup. - **The scrip itself needs no separate registration errand.** Under Regulation 5 of the Electronic Duty Credit Ledger Regulations, 2021, registration of an e-scrip is automatic at the customs station of export. There is no form to file to make a scrip registerable and no counter to visit. What you are waiting on is the scrip existing in the ledger, not a registration step you have missed. - **You need two identifiers from the buyer, not one.** The transfer is directed using the transferee's **ICEGATE ID and IEC** together. Collect both in writing before you begin, because the transfer goes to that pair and to nobody else. ## What the seller (transferor) does Six steps, in order, per section 3.4 of the advisory. - **1. Open the Scrip Transfer tab.** From the Schemes page, select the Scrip Transfer tab. - **2. Select the scrip.** Choosing the e-scrip from the list of generated e-scrips is mandatory. The whole scrip moves: Regulation 7(2) of the Electronic Duty Credit Ledger Regulations, 2021 requires the duty credit to be transferred at a time for the entire amount in the e-scrip and does not permit transfer in part. You cannot shave off a slice to match a buyer's duty bill. - **3. Enter the transferee's ICEGATE ID and IEC.** This is the only step on the page that cannot be undone by you alone. The request goes to the ICEGATE ID and IEC you type, so read them back against what the buyer sent you before you go further. - **4. Choose a verification mode.** The transferor has to verify themselves before the request can be accepted. Select Mobile or E-mail for the verification OTP. - **5. Enter the OTP.** ICEGATE sends it to the mobile number or e-mail registered against your login. The OTP is valid for a window of fifteen minutes only, and a wrong OTP returns an error message rather than a silent failure. - **6. Submit, then read the grid.** After submitting you get a success notification, and the request appears in a grid on the same Scrip Transfer tab. The scrip is now Transfer Pending. It is still yours, it is not the buyer's, and it is committed to a request you should not duplicate elsewhere. Step six is where most private deals go wrong, because the seller reports the transfer as done and asks to be paid. It is not done. Nothing has left your ledger. ## What the buyer (transferee) does The other half, per section 3.5. Until these steps are completed the buyer owns nothing, whatever has been agreed on a call. - **1. Receive the request.** The approval request is sent to the IEC named by the transferor, and that IEC holder must already have a valid e-scrip account on ICEGATE for it to arrive at all. - **2. Open the Approve Scrip Transfer tab.** From the Schemes page, the transferee selects the Approve Scrip Transfer tab, which is where approving and cancelling both happen. - **3. Read the request before touching either button.** The tab lists every e-scrip requested to be transferred to you. Check the scrip and its remaining life here: validity is two years from the scrip's creation in the ledger under Regulation 6(2), and it does not restart on transfer, so you inherit the balance of a clock somebody else started. Check what the credit can actually pay too. An e-scrip pays the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975, that is basic customs duty and nothing else, never IGST, never GST compensation cess, never social welfare surcharge. - **4. Reject, or approve.** A transferee who does not wish to accept the scrip cancels the request with the Reject button. To take it, click Approve, which triggers verification of the transferee: select Mobile or E-mail for the verification OTP. - **5. Enter your own OTP.** ICEGATE sends it to the mobile number or e-mail registered against the transferee's login. This OTP is also valid for a window of fifteen minutes only, and a wrong entry returns an error message. - **6. Submit.** A success notification confirms the approval. The status moves from Transfer Pending to Transferred, and the credit is now in the buyer's ledger to apply against their own import duty. > **Two OTPs, two people.** The transferor's OTP proves the seller authorised the request. The transferee's OTP proves the buyer accepted it. Neither party can supply the other's, and no single login can complete a transfer on its own. ## Troubleshooting the four things that actually go wrong - **The OTP expired.** The window is fifteen minutes, on both sides of the transfer. If it lapses, or if a wrong code was entered and the error message came back, the fix is to re-initiate the verification and enter a fresh OTP inside the window. Have the registered mobile or mailbox in front of you before you start, not in another room. - **The buyer says they cannot see the request.** While a request is pending it is visible to the transferee on their own Approve Scrip Transfer tab, and it reaches only the ICEGATE ID and IEC that were entered. If the buyer's tab is empty, the first thing to check is the pair you typed, not the portal. A request sent against a mistyped ICEGATE ID and IEC is not sitting where either of you is looking. - **The status reads Transfer Rejected.** The advisory attributes rejection to either side: it covers an e-scrip rejected by the transferor who initiated the request, or by the transferee to whom it was sent. Rejection is not a loss. The credit stays with the transferor, and the route forward is a fresh request with the details corrected and the commercial point settled first, because a second rejection costs the same two OTPs as the first. - **You are not sure what state the scrip is in.** Read the Scrip Status field rather than trusting a message from the other side. It offers six values: **Active**, **Utilize** (the transaction view labels the same thing Utilized), **Transferred**, **Transfer Pending**, **Expired** and **Transfer Rejected**, with All as the default grid view. Active means the scrip is live and yours. Transfer Pending means a request is out and the credit has not moved. Transferred means the transferee approved and it is gone. The [balance and status guide](https://scriphouse.com/resources/how-to-check-your-scrip-balance-on-icegate) covers reading the rest of the ledger. ## What the exchange changes Look at where the two flows meet. Between the seller's submit and the buyer's approval the scrip sits in Transfer Pending, and the portal holds no money and offers no guarantee. In a privately negotiated deal that gap is the whole problem: somebody has to move first, and whoever moves first is exposed. A seller who initiates before being paid is trusting a stranger to approve and then pay. A buyer who pays before approving is trusting a stranger not to leave the request sitting or to reject it. That pending window, not the paperwork, is where counterparty risk in a private scrip sale actually lives. The seller's view of the same problem is set out in [how scrips are sold today](https://scriphouse.com/exporters/how-scrips-are-sold-today), and the buyer's in [how scrips are bought today](https://scriphouse.com/importers/how-scrips-are-bought-today). Scriphouse closes the window rather than negotiating inside it. Settlement is atomic delivery versus payment: buyer funds are secured before the scrip moves, and the seller's payout releases against confirmation of the transfer, on the same business day, carrying a bank UTR. If any leg fails, the trade unwinds and refunds in full, so a failure returns both sides to where they started rather than leaving one of them holding a pending request. Every scrip is provenance-screened before it can be listed, quotes are firm for sixty seconds, and every settled trade ships a GST invoice and a net-realisation statement. The first trade on an IEC is free; after that the self-serve fee is 0.40% of the value that settles plus 18% GST on the sell side, and the buy side is a spread with the ask capped at face value. [Same-day T+0 settlement](https://scriphouse.com/resources/same-day-t0-scrip-settlement-explained) sets out the sequence step by step. > **Worth separating:** the sale of a scrip is itself exempt from GST, HSN 4907, at S. No. 137 of Notification 10/2025-Central Tax (Rate) effective 22-09-2025, and transfers before that date cite the entry in force on their own date. The 18% applies to the platform fee on a settled trade, not to the scrip. ## Where to go from here If you hold a scrip and want it turned into cash without running either flow yourself, the shortest path is a single [Sell Now offer](https://scriphouse.com/resources/sell-rodtep-scrips-online). To confirm what you hold before you initiate anything, read [how to check your scrip balance on ICEGATE](https://scriphouse.com/resources/how-to-check-your-scrip-balance-on-icegate), and [when does a scrip expire](https://scriphouse.com/resources/when-does-a-scrip-expire) for why the remaining life is part of the price rather than a detail. If you buy as well as sell, the same credit [covers basic customs duty on an import](https://scriphouse.com/resources/pay-customs-duty-with-scrips), and [the ledger explainer](https://scriphouse.com/resources/electronic-duty-credit-ledger-icegate-explained) covers the system all of this runs inside. [See how Scriphouse works for exporters](https://scriphouse.com/exporters). ## Frequently asked questions ### How do I transfer a duty credit scrip on ICEGATE? From the Schemes page, open the Scrip Transfer tab, select the e-scrip, enter the transferee's ICEGATE ID and IEC, verify yourself by an OTP sent to your registered mobile or e-mail, and submit. The scrip then reads Transfer Pending. The transferee opens the Approve Scrip Transfer tab on their own login, approves, and enters an OTP of their own, and only then does the status become Transferred. On Scriphouse the transfer runs under a signed, revocable mandate after you accept a firm offer, so you do not run either flow. ### What do I need from the buyer before I can initiate a transfer? Two identifiers, not one: the transferee's ICEGATE ID and their IEC. The buyer also has to hold a valid e-scrip account on ICEGATE, which per the advisory requires a valid IEC holder registered on ICEGATE with a DSC. A buyer without that account cannot receive the scrip, however the price was agreed. ### What if I enter the wrong ICEGATE ID or IEC? The request goes to the pair you typed and appears on nobody else's Approve Scrip Transfer tab, which is why an empty tab at the buyer's end is a prompt to check what was entered. If it reaches a real party who approves it, the scrip has moved to an unintended holder and recovery depends on that party. On Scriphouse the counterparty comes from a screened, settled trade, so the identifiers are never typed by you. ### What happens if the OTP expires? The OTP is valid for a window of fifteen minutes only, on both the initiation and the approval side, and a wrong code returns an error message. If the window lapses, re-initiate the verification and enter a fresh OTP within fifteen minutes. Each party receives their own OTP at their own registered mobile or e-mail, and neither can complete the other's step. ### The scrip reads Transfer Pending. Has it moved? No. Transfer Pending means the transferor has submitted the request and the transferee has not yet approved it. The credit is still in the transferor's ledger and the transferee cannot use it. This is the window where counterparty risk in a private deal sits, and it closes only when the transferee approves with their own OTP. ### What does Transfer Rejected mean, and what should I do next? Transfer Rejected covers an e-scrip rejected either by the transferor who initiated the request or by the transferee to whom it was sent. The credit remains with the transferor and nothing is lost. The next step is to settle the disagreement or correct the details and initiate a fresh request, since each attempt costs both parties a verification. ### Can a duty credit scrip be transferred more than once? Regulation 7 of the Electronic Duty Credit Ledger Regulations, 2021 sets no limit on how many times a credit may move, and the ICEGATE advisory does not address it. What Regulation 7(2) does require is that the whole scrip moves at a time, never part of it. Anyone writing with more certainty than that on the count is going beyond the published sources. ### Do I get paid when the transfer confirms? On Scriphouse, yes. Buyer funds are secured before the scrip moves, and your payout is released against confirmation of the transfer and carries a bank UTR, on the same business day. A failed transfer unwinds and refunds in full the same day, and every settled trade ships a GST invoice and a net-realisation statement. ## FAQ Q: How do I transfer a duty credit scrip on ICEGATE? A: From the Schemes page, open the Scrip Transfer tab, select the e-scrip, enter the transferee's ICEGATE ID and IEC, verify yourself by an OTP sent to your registered mobile or e-mail, and submit. The scrip then reads Transfer Pending. The transferee opens the Approve Scrip Transfer tab on their own login, approves, and enters an OTP of their own, and only then does the status become Transferred. On Scriphouse the transfer runs under a signed, revocable mandate after you accept a firm offer, so you do not run either flow. Q: What do I need from the buyer before I can initiate a transfer? A: Two identifiers, not one: the transferee's ICEGATE ID and their IEC. The buyer also has to hold a valid e-scrip account on ICEGATE, which per the advisory requires a valid IEC holder registered on ICEGATE with a DSC. A buyer without that account cannot receive the scrip, however the price was agreed. Q: What if I enter the wrong ICEGATE ID or IEC? A: The request goes to the pair you typed and appears on nobody else's Approve Scrip Transfer tab, which is why an empty tab at the buyer's end is a prompt to check what was entered. If it reaches a real party who approves it, the scrip has moved to an unintended holder and recovery depends on that party. On Scriphouse the counterparty comes from a screened, settled trade, so the identifiers are never typed by you. Q: What happens if the OTP expires? A: The OTP is valid for a window of fifteen minutes only, on both the initiation and the approval side, and a wrong code returns an error message. If the window lapses, re-initiate the verification and enter a fresh OTP within fifteen minutes. Each party receives their own OTP at their own registered mobile or e-mail, and neither can complete the other's step. Q: The scrip reads Transfer Pending. Has it moved? A: No. Transfer Pending means the transferor has submitted the request and the transferee has not yet approved it. The credit is still in the transferor's ledger and the transferee cannot use it. This is the window where counterparty risk in a private deal sits, and it closes only when the transferee approves with their own OTP. Q: What does Transfer Rejected mean, and what should I do next? A: Transfer Rejected covers an e-scrip rejected either by the transferor who initiated the request or by the transferee to whom it was sent. The credit remains with the transferor and nothing is lost. The next step is to settle the disagreement or correct the details and initiate a fresh request, since each attempt costs both parties a verification. Q: Can a duty credit scrip be transferred more than once? A: Regulation 7 of the Electronic Duty Credit Ledger Regulations, 2021 sets no limit on how many times a credit may move, and the ICEGATE advisory does not address it. What Regulation 7(2) does require is that the whole scrip moves at a time, never part of it. Anyone writing with more certainty than that on the count is going beyond the published sources. Q: Do I get paid when the transfer confirms? A: On Scriphouse, yes. Buyer funds are secured before the scrip moves, and your payout is released against confirmation of the transfer and carries a bank UTR, on the same business day. A failed transfer unwinds and refunds in full the same day, and every settled trade ships a GST invoice and a net-realisation statement. --- # How to Check Your Scrip Balance on ICEGATE URL: https://scriphouse.com/resources/how-to-check-your-scrip-balance-on-icegate Published: 2026-07-11 | Language: en-IN Before you sell a scrip, apply one against duty, or trust a rate, you need to know what you actually hold: the face value, the balance left, and the status. All of it sits in one place on ICEGATE. Here is how to read it. ## Where your scrip balance lives Every RoDTEP and RoSCTL scrip you have earned is recorded as an e-scrip in the [Electronic Duty Credit Ledger on ICEGATE](https://www.icegate.gov.in), tagged to your IEC. The ledger shows each scrip's number, its scheme, its face value, the balance still available on it, its expiry, and its current status. That single view is the authoritative record of what you hold. There is no separate statement to reconcile against. > **In one line:** your scrip balance is not something you calculate. It is a live figure in the ICEGATE Electronic Duty Credit Ledger, per scrip. ## Face value versus balance Two numbers matter and they are not the same. Face value is what the scrip was issued at. Balance is what is still unutilised on it after any duty already applied. A scrip you have partly used against a Bill of Entry will show a face value higher than its balance; a fresh, untouched scrip shows the two equal. When you sell, what you are selling is the unutilised balance, and that is the figure a firm offer is built on. The [face value explainer](https://scriphouse.com/resources/duty-credit-scrip-face-value-explained) covers the distinction in detail. ## What the status column tells you The status is the fastest read on whether a scrip is sellable. On Scriphouse the statuses you will see are Issued, Reserved, and Transferred. Issued means the scrip is live in your ledger and ready to sell or apply. Reserved means it is held against a trade in progress and should not be double-committed. Transferred means it has moved to another IEC and is no longer yours. A scrip is sellable the moment it reads Issued. ## Checking the balance, step by step on ICEGATE Directly on the portal, reading your balance is a short sequence: log in, open the Electronic Duty Credit Ledger, and read each scrip's face value, balance, expiry, and status. The steps below lay it out. If you are not registered on ICEGATE yet, the [registration guide](https://scriphouse.com/resources/icegate-registration-for-scrip-holders) covers that first. ## How Scriphouse shows the same ledger without the portal On Scriphouse you do not have to log in to ICEGATE to know where you stand. Your Scrip Ledger mirrors the ICEGATE ledger, each scrip with its face value, balance, expiry band, and status, updated as things move. When a scrip is Issued you can open a firm Sell Now offer straight from that view; when one is Reserved you can see the trade it is committed to. The status you read is the real ledger status, screened for provenance before the scrip is ever listed. ## Reading expiry off the balance view The ledger also shows each scrip's expiry, and that matters as much as the balance, because a scrip is only worth its face while it can still be applied. A scrip comfortably clear of expiry captures full value; one inside ninety days carries a small expiry adjustment on the rate. So the balance view is where you decide whether to sell now or hold. The [expiry guide](https://scriphouse.com/resources/when-does-a-scrip-expire) and [how scrips are priced](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced) explain how the days to expiry translate into price. > **Worth remembering:** a scrip does not improve with age. Checking the balance and expiry together is how you avoid holding a scrip into its expiry adjustment for no reason. ## Where to go from here Once you have confirmed a scrip reads Issued with balance on it, the next step is a single [Sell Now offer](https://scriphouse.com/resources/sell-rodtep-scrips-online), or a [transfer on ICEGATE](https://scriphouse.com/resources/how-to-transfer-a-duty-credit-scrip-on-icegate) if you are moving it yourself. To understand how a firm offer is arrived at, read [how scrips are priced](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced). [See how Scriphouse works for exporters](https://scriphouse.com/exporters). ## Frequently asked questions ### How do I check my scrip balance on ICEGATE? Log in to ICEGATE, open the Electronic Duty Credit Ledger, and read each scrip's face value, balance, expiry, and status. The balance is the unutilised amount still on the scrip. On Scriphouse, your Scrip Ledger mirrors the same figures without a separate portal login. ### What is the difference between face value and balance? Face value is what the scrip was issued at. Balance is what is still unutilised after any duty already applied against it. A partly used scrip shows a balance lower than its face value; a fresh scrip shows the two equal. When you sell, you sell the unutilised balance. ### What do the scrip statuses mean? Issued means the scrip is live in your ledger and ready to sell or apply. Reserved means it is held against a trade in progress. Transferred means it has moved to another IEC and is no longer yours. A scrip is sellable the moment it reads Issued. ### Do I need to log in to ICEGATE to see my balance on Scriphouse? No. Your Scriphouse Scrip Ledger mirrors the ICEGATE Electronic Duty Credit Ledger, showing each scrip's face value, balance, expiry band, and status, and lets you open a firm offer straight from that view when a scrip reads Issued. ## FAQ Q: How do I check my scrip balance on ICEGATE? A: Log in to ICEGATE, open the Electronic Duty Credit Ledger, and read each scrip's face value, balance, expiry, and status. The balance is the unutilised amount still on the scrip. On Scriphouse, your Scrip Ledger mirrors the same figures without a separate portal login. Q: What is the difference between face value and balance? A: Face value is what the scrip was issued at. Balance is what is still unutilised after any duty already applied against it. A partly used scrip shows a balance lower than its face value; a fresh scrip shows the two equal. When you sell, you sell the unutilised balance. Q: What do the scrip statuses mean? A: Issued means the scrip is live in your ledger and ready to sell or apply. Reserved means it is held against a trade in progress. Transferred means it has moved to another IEC and is no longer yours. A scrip is sellable the moment it reads Issued. Q: Do I need to log in to ICEGATE to see my balance on Scriphouse? A: No. Your Scriphouse Scrip Ledger mirrors the ICEGATE Electronic Duty Credit Ledger, showing each scrip's face value, balance, expiry band, and status, and lets you open a firm offer straight from that view when a scrip reads Issued. --- # ICEGATE Registration for Scrip Holders: A Step-by-Step Guide URL: https://scriphouse.com/resources/icegate-registration-for-scrip-holders Published: 2026-07-12 | Language: en-IN You cannot hold, read, or move a duty-credit scrip until your IEC is registered on ICEGATE. It is the account that gives you the Electronic Duty Credit Ledger. Here is what registration involves, and how Scriphouse plugs in once you have it. ## Why registration comes first Your RoDTEP and RoSCTL scrips are issued against your IEC and recorded in the [Electronic Duty Credit Ledger on ICEGATE](https://www.icegate.gov.in). Until your IEC is registered on ICEGATE, you have no login to see that ledger and no way to authorise a transfer. Registration is the one-time step that turns a scrip you are entitled to into a scrip you can actually read, sell, or apply. > **In one line:** ICEGATE registration links your IEC to a login, and that login is what gives you the ledger where your scrips live. ## What you need before you start Registration is smoother when the essentials are ready: a valid IEC, the PAN and entity details tied to it, an authorised signatory with contact details, and, depending on the registration path, a digital signature. Have a working email and mobile number to hand, because verification runs through both. None of this is unusual for an exporter; it is the same identity your shipping bills already carry. ## Registering on ICEGATE, step by step The registration itself is a defined sequence: go to ICEGATE, start a fresh registration, enter your IEC and entity details, verify your email and mobile with the codes sent, complete signatory or digital-signature verification where the path requires it, and set your login. The steps below lay each one out. The exact screens the portal shows can vary by registration type, so treat the sequence as the shape rather than a pixel-by-pixel script. Once the account is live, the piece you care about as a scrip holder is the Electronic Duty Credit Ledger. That is where every RoDTEP and RoSCTL scrip against your IEC appears, with its balance, expiry, and status. The [ledger explainer](https://scriphouse.com/resources/electronic-duty-credit-ledger-icegate-explained) covers how to read it. ## Confirming the registration worked You know registration succeeded when you can log in and see the Electronic Duty Credit Ledger populated with your scrips. If the ledger is empty but you expect scrips, that usually means the scroll has not yet matured into an issued scrip, not that registration failed. Reading the [balance and status](https://scriphouse.com/resources/how-to-check-your-scrip-balance-on-icegate) is the quickest confirmation that the account is working end to end, and if the ledger stays empty long after an export cleared, [why a RoDTEP scroll has not generated](https://scriphouse.com/resources/rodtep-scroll-not-generated) works through the causes in order. ## How Scriphouse connects once you are registered Scriphouse does not replace your ICEGATE registration; it works on top of it. Once your IEC is registered and your scrips are in the ledger, Scriphouse mirrors that ledger into your Scrip Ledger, screens each scrip for provenance, and lets you sell or apply without touching the portal again. When you accept a firm offer, Scriphouse executes the on-ICEGATE transfer under a signed, revocable mandate, with buyer funds secured before the scrip moves. Your registration stays yours; Scriphouse simply acts on it with your authorisation. > **The boundary:** ICEGATE registration is your account and your identity. Scriphouse operates on it under a revocable mandate you grant and can withdraw, and nothing is submitted to the portal without your approval. ## Common registration snags The usual snags are a mismatch between the PAN or entity name on the IEC and what is entered, an expired digital signature, or verification codes going to an out-of-date email or mobile. All three are worth checking before you start, because they are far easier to line up in advance than to unpick mid-registration. If your IEC details themselves are stale, updating those comes before ICEGATE registration. ## Where to go from here With registration done and your scrips visible, read [how to check your scrip balance](https://scriphouse.com/resources/how-to-check-your-scrip-balance-on-icegate) to confirm what you hold, then a single [Sell Now offer](https://scriphouse.com/resources/sell-rodtep-scrips-online) turns an Issued scrip into cash the same day. If you move scrips yourself, the [transfer guide](https://scriphouse.com/resources/how-to-transfer-a-duty-credit-scrip-on-icegate) covers the on-portal sequence. [See how Scriphouse works for exporters](https://scriphouse.com/exporters). ## Frequently asked questions ### Do I need to register on ICEGATE to hold duty-credit scrips? Yes. Your RoDTEP and RoSCTL scrips are recorded in the Electronic Duty Credit Ledger on ICEGATE against your IEC, and you need a registered ICEGATE login to see that ledger, authorise a transfer, or apply a scrip against duty. Registration is a one-time setup. ### What do I need to register on ICEGATE? A valid IEC, the PAN and entity details tied to it, an authorised signatory with contact details, and, depending on the path, a digital signature. Have a working email and mobile ready, since verification runs through both. ### How do I know registration worked? You can log in and see the Electronic Duty Credit Ledger populated with your scrips. If the ledger is empty but you expect scrips, the scroll may not have matured into an issued scrip yet, which is separate from registration. ### Does Scriphouse replace my ICEGATE registration? No. Scriphouse works on top of your registration. It mirrors your ledger, screens each scrip, and executes transfers under a signed, revocable mandate with funds locked first, but your ICEGATE account and identity stay yours, nothing is submitted without your approval, and the mandate is revocable at any time. ## FAQ Q: Do I need to register on ICEGATE to hold duty-credit scrips? A: Yes. Your RoDTEP and RoSCTL scrips are recorded in the Electronic Duty Credit Ledger on ICEGATE against your IEC, and you need a registered ICEGATE login to see that ledger, authorise a transfer, or apply a scrip against duty. Registration is a one-time setup. Q: What do I need to register on ICEGATE? A: A valid IEC, the PAN and entity details tied to it, an authorised signatory with contact details, and, depending on the path, a digital signature. Have a working email and mobile ready, since verification runs through both. Q: How do I know registration worked? A: You can log in and see the Electronic Duty Credit Ledger populated with your scrips. If the ledger is empty but you expect scrips, the scroll may not have matured into an issued scrip yet, which is separate from registration. Q: Does Scriphouse replace my ICEGATE registration? A: No. Scriphouse works on top of your registration. It mirrors your ledger, screens each scrip, and executes transfers under a signed, revocable mandate with funds locked first, but your ICEGATE account and identity stay yours, nothing is submitted without your approval, and the mandate is revocable at any time. --- # Same-Day T+0 Scrip Settlement Explained: How the Money and the Scrip Move URL: https://scriphouse.com/resources/same-day-t0-scrip-settlement-explained Published: 2026-07-14 | Language: en-IN The difference between a listing and a settlement is what happens after you say yes. On Scriphouse a scrip trade settles in minutes, the same business day (T+0), in a fixed order that protects both sides. Here is the whole sequence, and the one rule that makes it safe. ## What T+0 means for a scrip trade T+0 means the trade settles on the same business day it is agreed, not a day or a week later. For a duty-credit scrip that means the scrip moves on ICEGATE and the seller is paid on the same day the offer is accepted. It is a deliberate design choice, not a marketing line: because the scrip lives on the Electronic Duty Credit Ledger and the money moves over the banking rails, both legs typically complete in minutes, so there is no reason to make anyone wait days. > **In one line:** T+0 is same-business-day settlement. The scrip moves and the seller is paid on the day the offer is accepted, not on a later date. ## The one rule: buyer funds are secured before the scrip moves The rule that makes same-day settlement safe rather than risky is the order of operations. On Scriphouse buyer funds are secured first. Only once the money is secured does the scrip transfer execute on ICEGATE. This is delivery-versus-payment: delivery of the scrip and payment for it are bound together, so neither side is ever exposed with one leg done and the other pending. The seller never transfers a scrip and hopes to be paid; the buyer never pays and hopes a scrip arrives. ## The settlement, leg by leg Walk it in order. You accept a firm offer, locked for sixty seconds. Buyer funds are secured. Scriphouse then executes the ledger transfer from your IEC to the buyer's, under a signed, revocable mandate. ICEGATE confirms the transfer. Your payout is released against that confirmation and carries a bank UTR. All of it in minutes, the same business day (T+0). Each leg only starts once the prior leg has confirmed, which is what keeps the two sides bound. ## The UTR: your proof the money moved When the payout is released, it carries a UTR, the Unique Transaction Reference the banking system stamps on the transfer. That UTR is your evidence, traceable at your bank, that the money moved and where it landed. It is the difference between being told you were paid and being able to prove it. Every settled trade also ships a GST invoice and a net-realisation statement, so the UTR sits alongside a clean paper trail. ## What happens if a leg fails Because the legs are ordered, a failure at any point has a clean answer: the settlement unwinds and refunds in full the same business day. If the ledger transfer cannot complete after funds are locked, the locked funds release back; nothing is left half-done overnight. You end up exactly where you started, not out a scrip and not out cash. The [settlement-failure guide](https://scriphouse.com/resources/what-happens-if-a-scrip-settlement-fails) walks the unwind in detail. > **The honest clock:** the offer is firm for sixty seconds; settlement and payout land in minutes, the same business day (T+0). A failed settlement unwinds and refunds in full the same day. Nobody can honestly promise an instant, irreversible transfer, because the ledger and the bank each have to confirm their leg. ## Why same-day beats the old way The alternative to T+0 is what the grey market runs on: a scrip handed over against a promise, then a wait of days or weeks for a cheque or an NEFT that may or may not clear at the rate agreed. That gap is where float sits and where trust is lost. Binding the two legs and settling the same day removes the gap. There is no counterparty holding your money and no window in which a price can be renegotiated after you have already delivered. ## Where to go from here Same-day settlement is what a single [Sell Now offer](https://scriphouse.com/resources/sell-rodtep-scrips-online) runs on, and the same rails [cover a Bill of Entry with scrips](https://scriphouse.com/resources/pay-customs-duty-with-scrips) on the buy side. To see why the scrip you receive is safe, read [how provenance screening works](https://scriphouse.com/resources/how-scrip-provenance-screening-works), and for the number behind the offer, [how scrips are priced](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced). [See what a settled trade costs](https://scriphouse.com/pricing). ## Frequently asked questions ### What does T+0 settlement mean for a scrip trade? T+0 means the trade settles on the same business day it is agreed. The scrip transfers on ICEGATE and the seller is paid the same day the offer is accepted, rather than a day or a week later. ### Why are the buyer's funds secured before the scrip moves? So neither side is exposed. Securing the buyer's funds first, then transferring the scrip, binds delivery and payment together. This is delivery-versus-payment: the seller never transfers a scrip and waits to be paid, and the buyer never pays and waits for a scrip. ### What is the UTR and why does it matter? The UTR is the Unique Transaction Reference stamped on the payout. It is your traceable proof at your bank that the money moved and where it landed. Every settled trade also ships a GST invoice and a net-realisation statement. ### What happens if the settlement fails partway? It unwinds and refunds in full the same business day. Because the legs are ordered, a failure after funds lock releases those funds back and leaves the scrip with the seller. You end up exactly where you started, not out a scrip and not out cash. ## FAQ Q: What does T+0 settlement mean for a scrip trade? A: T+0 means the trade settles on the same business day it is agreed. The scrip transfers on ICEGATE and the seller is paid the same day the offer is accepted, rather than a day or a week later. Q: Why are the buyer's funds secured before the scrip moves? A: So neither side is exposed. Securing the buyer's funds first, then transferring the scrip, binds delivery and payment together. This is delivery-versus-payment: the seller never transfers a scrip and waits to be paid, and the buyer never pays and waits for a scrip. Q: What is the UTR and why does it matter? A: The UTR is the Unique Transaction Reference stamped on the payout. It is your traceable proof at your bank that the money moved and where it landed. Every settled trade also ships a GST invoice and a net-realisation statement. Q: What happens if the settlement fails partway? A: It unwinds and refunds in full the same business day. Because the legs are ordered, a failure after funds lock releases those funds back and leaves the scrip with the seller. You end up exactly where you started, not out a scrip and not out cash. --- # How Scrip Provenance Screening Works: The Chain Behind a Clean Scrip URL: https://scriphouse.com/resources/how-scrip-provenance-screening-works Published: 2026-07-15 | Language: en-IN A scrip is only as safe as the trail behind it. Before any scrip can be listed on Scriphouse, that trail is checked end to end, so a buyer pays with confidence and a seller's good scrip is never discounted for someone else's bad one. Here is what provenance screening actually looks at. ## Why provenance is the whole game A duty-credit scrip is worth its face value against customs duty, which is exactly why a scrip with a questionable history is dangerous: a buyer who applies a bad scrip can find the credit challenged. The way a market keeps offers firm and prices clean is to screen the scrip before it ever reaches a buyer, so nobody is pricing in the risk that the scrip is not what it claims to be. Provenance screening is that check. It is what stands between a listed scrip and a nasty surprise. > **In one line:** screening a scrip before it is listed is what lets a buyer pay confidently, which is what keeps offers firm for the seller too. ## The shipping-bill chain Every RoDTEP and RoSCTL scrip traces back to real exports. The screening follows that chain: the shipping bills that earned the scrip, and whether the scroll matured cleanly into an issued scrip on the [ICEGATE](https://www.icegate.gov.in) ledger. A scrip that cannot be tied to a coherent export history does not pass. This is the first line, because a scrip's legitimacy starts with the trade that created it. ## The seller IEC history Next is the party. The seller's IEC history is checked: is the IEC valid and active, does the scrip actually sit against it, and is there anything in the IEC's record that would make a transfer unsafe. A scrip is only sellable by the IEC that legitimately holds it, and screening confirms that link rather than taking it on trust. This is also where a scrip that is claimed by someone who does not hold it is stopped. ## KYC on the parties Screening the instrument is not enough on its own; the people trading it are verified too. KYC confirms the identity of the seller and buyer behind their IECs, so a trade is between known, verified parties rather than anonymous accounts. This is standard for a regulated financial rail and it is part of why a Scriphouse trade is auditable end to end, not a handshake in a chat group. ## Live ICEGATE ledger status Finally, the status is read live, not once. The scrip has to be Issued and unutilised, with real balance on it, at the moment it is listed and again at settlement. A scrip that has been partly used, reserved against another trade, or already transferred does not reach a buyer as if it were whole. Reading the ledger status live is what stops a stale or double-committed scrip from settling. The [balance and status guide](https://scriphouse.com/resources/how-to-check-your-scrip-balance-on-icegate) covers what those statuses mean. ## The September 2022 protection for a bona-fide transferee Screening reduces risk before a trade; the law reduces it after. Government notifications from September 2022 shield a bona-fide transferee of a duty-credit scrip from the seller's prior defaults, so a buyer who acquires a clean scrip in good faith is not made to answer for something the seller did earlier. In plain terms, a screened scrip acquired through a proper on-ledger transfer stays clean in the buyer's hands. Screening and this legal protection work together: the first keeps bad scrips out, the second protects the buyer of a good one. > **Two layers, not one:** provenance screening keeps a questionable scrip from being listed, and the September 2022 notifications shield a bona-fide transferee from the seller's earlier defaults. A buyer benefits from both. ## Why this protects the seller as much as the buyer It is easy to read screening as a buyer's protection, but it is a seller's too. In a market where every scrip is screened, a clean scrip is not discounted to cover the risk of the bad ones floating around. The price you are offered reflects your scrip's own quality, not a market-wide fear premium. Screening is what makes a firm offer possible in the first place. The [safety guide](https://scriphouse.com/resources/are-duty-credit-scrips-safe-to-buy) looks at this from the buyer's side. ## Where to go from here Screening is why a scrip can settle same-day with confidence; the [T+0 settlement guide](https://scriphouse.com/resources/same-day-t0-scrip-settlement-explained) shows how that trade completes. To sell a screened scrip, a single [Sell Now offer](https://scriphouse.com/resources/sell-rodtep-scrips-online) is the path; to buy one safely, [cover a Bill of Entry with scrips](https://scriphouse.com/resources/pay-customs-duty-with-scrips). [See how Scriphouse works for importers](https://scriphouse.com/importers). ## Frequently asked questions ### What does provenance screening check on a scrip? Four things: the shipping-bill chain that earned the scrip, the seller IEC history, KYC on the parties, and the live ICEGATE ledger status. A scrip has to pass all four before it can be listed, and the status is read live again at settlement. ### Does screening protect me if a scrip is challenged later? Screening keeps a questionable scrip from being listed in the first place. Separately, government notifications from September 2022 shield a bona-fide transferee from the seller's prior defaults, so a buyer who acquires a clean scrip in good faith is protected. The two layers work together. ### Why does screening help the seller and not just the buyer? In a screened market, a clean scrip is not discounted to cover the risk of bad ones. The offer you get reflects your scrip's own quality rather than a market-wide fear premium, which is what makes a firm price possible. ### Is the ledger status checked more than once? Yes. The scrip has to be Issued and unutilised with real balance when it is listed and again at settlement. Reading the status live is what stops a stale, reserved, or already-transferred scrip from settling as if it were whole. ## FAQ Q: What does provenance screening check on a scrip? A: Four things: the shipping-bill chain that earned the scrip, the seller IEC history, KYC on the parties, and the live ICEGATE ledger status. A scrip has to pass all four before it can be listed, and the status is read live again at settlement. Q: Does screening protect me if a scrip is challenged later? A: Screening keeps a questionable scrip from being listed in the first place. Separately, government notifications from September 2022 shield a bona-fide transferee from the seller's prior defaults, so a buyer who acquires a clean scrip in good faith is protected. The two layers work together. Q: Why does screening help the seller and not just the buyer? A: In a screened market, a clean scrip is not discounted to cover the risk of bad ones. The offer you get reflects your scrip's own quality rather than a market-wide fear premium, which is what makes a firm price possible. Q: Is the ledger status checked more than once? A: Yes. The scrip has to be Issued and unutilised with real balance when it is listed and again at settlement. Reading the status live is what stops a stale, reserved, or already-transferred scrip from settling as if it were whole. --- # Is It Legal to Buy and Sell Duty Credit Scrips in India? URL: https://scriphouse.com/resources/is-it-legal-to-buy-and-sell-duty-credit-scrips Published: 2026-07-16 | Language: en-IN The short answer is yes: duty-credit scrips are transferable by design, and buying and selling them is a normal, legal part of how the schemes work. The longer answer is about how you do it, because a clean on-ledger trade and a grey-market handshake are not the same thing. > **The verdict:** yes, it is legal. A duty-credit e-scrip is freely transferable under the Electronic Duty Credit Ledger Regulations, 2021, and the sale of the scrip itself is exempt from GST under HSN 4907. ## The short answer Buying and selling RoDTEP and RoSCTL duty-credit scrips is legal in India. The schemes make these scrips transferable instruments precisely so that an exporter who cannot use the credit against their own duty can pass it to someone who can. Transferability is not a loophole; it is a feature the government built in. What matters is that the transfer happens the way the scheme intends, on the [ICEGATE](https://www.icegate.gov.in) ledger, between valid IECs. ## Chapter and verse Four instruments carry the whole answer, and between them they settle transferability, the tax treatment of the sale, and the steps a transfer actually takes. A compliance officer can lift this list straight into a file note. - **Transferability.** The Electronic Duty Credit Ledger Regulations, 2021, Regulation 7. It permits duty credit to move within the customs automated system from one person's ledger to another person holding a valid Importer-exporter Code, requires the entire amount in the e-scrip to move at a time rather than in part, and sets no limit on how many times a credit may be transferred. - **The instrument itself.** The same Regulations. Registration of an e-scrip is automatic at the customs station of export under Regulation 5. Validity is two years from creation in the ledger under Regulation 6(2), as substituted by [Notification 79/2022-Customs (N.T.) dated 15 September 2022](https://egazette.gov.in/WriteReadData/2022/238863.pdf), and that clock does not reset on transfer. Under Regulation 6(1) the credit pays duties of customs specified in the First Schedule to the Customs Tariff Act, 1975, which in practice means basic customs duty, and never IGST, compensation cess or the social welfare surcharge. - **GST on the sale.** Exempt, HSN 4907, at S. No. 137 of Notification 10/2025-Central Tax (Rate), effective 22 September 2025. A transfer executed before that date is documented against the exemption entry that was in force on its own date, so an older trade cites the older entry rather than this one. Match the vintage of the notification to the vintage of the transfer. - **Transfer mechanics.** The [ICEGATE e-scrip advisory](https://www.icegate.gov.in/guidelines/others/advisory-e-scrip-avail-export-incentive-schemes-rosctl-rodtep), version 0.10 dated 30 May 2024, sections 3.4 and 3.5. The transferor initiates against the transferee's ICEGATE ID and IEC and verifies with an OTP valid for fifteen minutes. The scrip then sits in Transfer Pending until the transferee approves it, and either side can reject, which produces Transfer Rejected. ## Why transferability exists RoDTEP and RoSCTL remit embedded duties and taxes on exports. An exporter who imports little has more credit than duty to apply it against, so the credit would sit idle if it could not be moved. Making the scrip transferable lets that value reach an importer who does have duty to pay, which is efficient for everyone: the exporter turns credit into cash, the importer pays duty for a little less, and the government's remittance still lands where it was meant to. A legal market for scrips is the mechanism that makes the scheme work. ## What makes a specific sale legal A sale is clean when three things hold. The scrip is genuine and unutilised, sitting legitimately against the seller's IEC. The transfer is executed on ICEGATE, from the seller's IEC to the buyer's, rather than by a side agreement that the ledger never sees. And both parties are who they say they are. Get those right and the transfer is exactly the transaction the scheme contemplates. Get them wrong, by trading a scrip that is not really yours or moving it off-ledger, and you have left the clean path. ## How a compliant transfer runs On ICEGATE, transferring a scrip reassigns its credit from one IEC to another inside the Electronic Duty Credit Ledger, whole rather than in part, as Regulation 7(2) requires. That on-ledger move is the legal act of transfer; a promise in a chat group is not. It is a two-sided handshake rather than a push: the transferor initiates against the transferee's ICEGATE ID and IEC and confirms with an OTP that is valid for fifteen minutes, and the scrip then rests in Transfer Pending until the transferee approves receipt. The [transfer guide](https://scriphouse.com/resources/how-to-transfer-a-duty-credit-scrip-on-icegate) covers the mechanics step by step. On Scriphouse the same transfer runs under a signed, revocable mandate, funds locked first, so the compliant path is also the default path. ## The compliance that keeps a trade clean Beyond the transfer itself, a clean trade carries the right records. The sale of a duty-credit scrip is exempt from GST under HSN 4907, at S. No. 137 of Notification 10/2025-Central Tax (Rate) effective 22 September 2025, so the scrip consideration does not attract GST; only a service fee on the trade does. Every Scriphouse trade ships a GST invoice on the fee and a net-realisation statement, plus KYC on both parties and provenance screening on the scrip. That paper trail is what makes a trade auditable rather than deniable. The [accounting and GST guide](https://scriphouse.com/resources/duty-credit-scrips-accounting-and-gst) covers how to book it. ## Where a private deal actually goes wrong Legal and safe are different questions, and the gap between them sits in one place. A scrip in the ledger shows one of six statuses: Active, Utilized, Transferred, Transfer Pending, Expired and Transfer Rejected. Nothing moves while a transfer is pending. The credit has left neither side's control, the transferee has not yet approved, and either party can still reject and send the scrip to Transfer Rejected. In a private handshake that pending window is precisely where counterparty risk lives: the seller has committed, the buyer has not, and there is nothing binding the money leg to the ledger leg. A trade that locks funds before the transfer is initiated, and closes the window the same day, removes that gap rather than tolerating it. The [provenance screening guide](https://scriphouse.com/resources/how-scrip-provenance-screening-works) explains the checks that run before a scrip is ever listed. > **Legal and safe are different questions:** the sale is legal because the e-scrip is transferable. It is safe when the scrip is screened before listing, the transfer is executed on the ledger, and the Transfer Pending window is closed the same day rather than left open. ## Where the grey market goes wrong None of this makes the grey market safe. The problem there is not that scrips are illegal to trade; it is that off-ledger deals skip the parts that make a trade clean: no screening, no locked funds, no proper transfer, no records. That is where a buyer receives an encumbered scrip, or a seller hands one over and waits weeks for a payment that arrives light. The [grey-market comparison](https://scriphouse.com/resources/scriphouse-vs-the-grey-market) lays out the difference. The instrument is legal; the shortcut is the risk. ## Where to go from here If you hold scrips, a single [Sell Now offer](https://scriphouse.com/resources/sell-rodtep-scrips-online) is the clean, on-ledger way to turn them into cash; if you import, you can [cover a Bill of Entry with scrips](https://scriphouse.com/resources/pay-customs-duty-with-scrips). To understand why a screened scrip is safe as well as legal, read [are duty-credit scrips safe to buy](https://scriphouse.com/resources/are-duty-credit-scrips-safe-to-buy). [See how Scriphouse works for exporters](https://scriphouse.com/exporters). ## Frequently asked questions ### Is it legal to buy and sell duty-credit scrips in India? Yes. RoDTEP and RoSCTL scrips are transferable instruments by design, so buying and selling them is a normal, legal part of how the schemes work. What matters is that the transfer is done properly on the ICEGATE ledger between valid IECs. ### What makes a scrip sale compliant? The scrip is genuine and unutilised against the seller's IEC, the transfer is executed on ICEGATE rather than by a side agreement, both parties are verified, and the trade carries the right records. The sale is exempt from GST under HSN 4907, at S. No. 137 of Notification 10/2025-Central Tax (Rate) effective 22 September 2025; only the service fee attracts GST. ### Can a scrip be transferred more than once? Regulation 7 sets no limit on how many times a credit may move, and the ICEGATE advisory does not address it. Regulation 7(2) does require the whole scrip to move at a time, never part of it. Once transferred, the scrip is the buyer's to apply against duty. ### If buying scrips is legal, why avoid the grey market? Because legal is not the same as safe. The instrument is legal to trade, but off-ledger grey-market deals skip screening, locked funds, a proper transfer, and records. That is where encumbered scrips and light payments happen. A screened, on-ledger trade keeps the transaction both legal and safe. ### Can RoDTEP scrips be sold? Yes. RoDTEP e-scrips are transferable under the Electronic Duty Credit Ledger Regulations, 2021, with no limit on the number of transfers, and the sale is exempt from GST under HSN 4907. The transfer itself happens on ICEGATE as a two-sided handshake: the seller initiates and the buyer approves receipt. ## FAQ Q: Is it legal to buy and sell duty-credit scrips in India? A: Yes. RoDTEP and RoSCTL scrips are transferable instruments by design, so buying and selling them is a normal, legal part of how the schemes work. What matters is that the transfer is done properly on the ICEGATE ledger between valid IECs. Q: What makes a scrip sale compliant? A: The scrip is genuine and unutilised against the seller's IEC, the transfer is executed on ICEGATE rather than by a side agreement, both parties are verified, and the trade carries the right records. The sale is exempt from GST under HSN 4907, at S. No. 137 of Notification 10/2025-Central Tax (Rate) effective 22 September 2025; only the service fee attracts GST. Q: Can a scrip be transferred more than once? A: Regulation 7 sets no limit on how many times a credit may move, and the ICEGATE advisory does not address it. Regulation 7(2) does require the whole scrip to move at a time, never part of it. Once transferred, the scrip is the buyer's to apply against duty. Q: If buying scrips is legal, why avoid the grey market? A: Because legal is not the same as safe. The instrument is legal to trade, but off-ledger grey-market deals skip screening, locked funds, a proper transfer, and records. That is where encumbered scrips and light payments happen. A screened, on-ledger trade keeps the transaction both legal and safe. Q: Can RoDTEP scrips be sold? A: Yes. RoDTEP e-scrips are transferable under the Electronic Duty Credit Ledger Regulations, 2021, with no limit on the number of transfers, and the sale is exempt from GST under HSN 4907. The transfer itself happens on ICEGATE as a two-sided handshake: the seller initiates and the buyer approves receipt. --- # What Happens If a Scrip Settlement Fails URL: https://scriphouse.com/resources/what-happens-if-a-scrip-settlement-fails Published: 2026-07-17 | Language: en-IN Most of the time a scrip trade settles cleanly. But the real test of a settlement is what happens when a leg does not complete. On Scriphouse a failed settlement has one clean answer: it unwinds and refunds in full the same business day. Here is exactly how, and why the order of operations is what protects you. ## Why a settlement might not complete A scrip settlement has two legs that both have to confirm: money moving over the banking rails and a scrip transferring on the [ICEGATE](https://www.icegate.gov.in) ledger. Either leg can hit a snag: a bank rail can time out, a ledger transfer can fail to confirm, a scrip's status can change at the wrong moment. None of these are common, but a settlement design is only trustworthy if it answers for them cleanly. The point is not that failures never happen; it is that when one does, nobody is left exposed. > **In one line:** a failed settlement is not a loss and not a limbo. It unwinds and refunds in full the same business day, leaving both sides where they started. ## The order of operations that protects you The reason a failure is safe comes down to sequence. On Scriphouse buyer funds are secured before the scrip moves. Only then does the scrip transfer execute on ICEGATE. This is delivery-versus-payment: the two legs are bound, and the scrip only moves once the money is already secured. So at no point is there a state where the seller has given up the scrip and the buyer has not paid, or the buyer has paid and the scrip has not moved. Securing the money first is precisely what makes a clean unwind possible. ## What the unwind actually does Walk the two failure cases. If the ledger transfer cannot complete after the buyer's funds are locked, the locked funds release back to the buyer and the scrip stays with the seller. Nobody has moved. If the failure is on the money leg before the scrip moves, the scrip simply never transfers. In both cases the outcome is the same: the trade is reversed to its starting point and any locked funds are refunded in full, the same business day. There is no partial state left hanging overnight and no leg stuck half-done. ## Why securing the money first protects both sides It is worth being explicit that this protects the seller and the buyer equally. The seller never transfers a scrip and then chases a payment that fell through, because the scrip does not move until the money is locked. The buyer never pays into a transfer that fails and then chases a refund, because the funds are secured rather than handed to a counterparty, and release back automatically on a failure. Neither side is ever the one holding the risk while the other holds the value. The [T+0 settlement guide](https://scriphouse.com/resources/same-day-t0-scrip-settlement-explained) walks the successful path leg by leg. ## The refund, and how you know it happened When funds release back on a failed settlement, the refund is in full, the same business day, and it carries a UTR just as a payout would, so you have traceable proof at your bank that the money returned. There is no fee on a trade that did not settle: the Scriphouse fee is charged only on a settled trade, so a failure costs you nothing. You are left with your scrip if you were selling, or your cash if you were buying, and a clean record either way. > **The honest clock:** a failed settlement unwinds and refunds in full the same business day, with a UTR on the refund. No fee is charged on a trade that did not settle. ## Why this beats the grey-market failure mode The reason this matters is that the alternative is ugly. In an off-ledger deal, a failure means someone is out of pocket and chasing the other party: a scrip handed over against a payment that never fully arrived, or cash sent for a scrip that turned out to be encumbered. There is no automatic unwind because there was never a bound settlement to unwind. Binding the legs and locking funds first is what turns a failure from a dispute into a non-event. The [grey-market comparison](https://scriphouse.com/resources/scriphouse-vs-the-grey-market) spells out the contrast. ## Where to go from here The clean unwind is the safety net under every trade; to see the normal path, read [how T+0 settlement works](https://scriphouse.com/resources/same-day-t0-scrip-settlement-explained). To sell a scrip on these rails, a single [Sell Now offer](https://scriphouse.com/resources/sell-rodtep-scrips-online); to buy one, [cover a Bill of Entry with scrips](https://scriphouse.com/resources/pay-customs-duty-with-scrips). [See what a settled trade costs](https://scriphouse.com/pricing). ## Frequently asked questions ### What happens if a scrip settlement fails? It unwinds and refunds in full the same business day. Because the buyer's funds lock before the scrip moves, a failure simply reverses the trade to its starting point: any locked funds release back and the scrip stays with the seller. Nobody is left out of pocket. ### Why does locking funds first protect me? Because the scrip only moves once the money is secured, so there is never a state where one side has given value and the other has not. The seller never transfers a scrip and chases a failed payment; the buyer never pays into a failed transfer and chases a refund. Both legs are bound. ### Do I get charged a fee if the trade fails? No. The Scriphouse fee is charged only on a settled trade, so a settlement that does not complete costs you nothing. The refund lands in full the same business day and carries a UTR as traceable proof. ### What happens to my money during settlement? It is secured before the scrip moves, and never handed to the counterparty. That is why a failure can refund automatically and in full: the funds were held until both legs could confirm, and release back if they cannot. ## FAQ Q: What happens if a scrip settlement fails? A: It unwinds and refunds in full the same business day. Because the buyer's funds lock before the scrip moves, a failure simply reverses the trade to its starting point: any locked funds release back and the scrip stays with the seller. Nobody is left out of pocket. Q: Why does locking funds first protect me? A: Because the scrip only moves once the money is secured, so there is never a state where one side has given value and the other has not. The seller never transfers a scrip and chases a failed payment; the buyer never pays into a failed transfer and chases a refund. Both legs are bound. Q: Do I get charged a fee if the trade fails? A: No. The Scriphouse fee is charged only on a settled trade, so a settlement that does not complete costs you nothing. The refund lands in full the same business day and carries a UTR as traceable proof. Q: What happens to my money during settlement? A: It is secured before the scrip moves, and never handed to the counterparty. That is why a failure can refund automatically and in full: the funds were held until both legs could confirm, and release back if they cannot. --- # How to Book a Duty-Credit Scrip Sale or Purchase in Your Accounts URL: https://scriphouse.com/resources/duty-credit-scrips-accounting-and-gst Published: 2026-07-18 | Language: en-IN A scrip trade is simple to book once you know two things: the sale of the scrip itself is GST-exempt, and the only GST in the transaction is on the service fee. Here is how to record a sale or a purchase cleanly, what the invoice shows, and the one nuance buyers should watch. ## The two facts that make scrip accounting simple Almost all the confusion about scrip accounting dissolves once you hold two facts. First, duty-credit scrips are GST-exempt on transfer under HSN 4907, so selling or buying the scrip does not attract GST on the value of the scrip. Second, the only GST in a Scriphouse trade is on the service fee, at 18%, and that fee is charged only when a trade settles. Everything else is bookkeeping around those two points. The [GST on duty-credit scrips guide](https://scriphouse.com/resources/gst-on-duty-credit-scrips) covers the exemption in more depth. > **In one line:** the scrip sale is GST-exempt under HSN 4907. The only GST is 18% on the Scriphouse fee, charged only on a settled trade. ## Booking a scrip sale For a seller, a scrip sale realises the value of an asset the government issued you. You receive the sale proceeds, net of the Scriphouse fee, into your bank with a UTR the same business day. The proceeds are the consideration for transferring the scrip; the fee is a deductible service cost with GST on it. Because the scrip sale is exempt, there is no output GST to charge the buyer on the scrip value itself. Your records are the GST invoice on the fee and the net-realisation statement, which shows the price, the fee, and your take-home in one place. ## Booking a scrip purchase For a buyer, a purchase is the acquisition of a duty-credit asset you will apply against customs duty. You pay the scrip price plus the buy-leg spread; the scrip value is GST-exempt, and GST applies only to the fee component. When you later apply the scrip against a Bill of Entry, it discharges duty at face value, which is where the saving is realised. The [Duty-Pay guide](https://scriphouse.com/resources/pay-customs-duty-with-scrips) covers applying a scrip against a Bill of Entry. ## The invoice and net-realisation statement Every settled Scriphouse trade ships two documents your finance team will want. A GST invoice for the Scriphouse fee, showing the 18% GST clearly, and a net-realisation statement that lays out the scrip's price, the fee, and the net amount that reached you. Together they turn a trade into an auditable pair of records rather than a bank line and a screenshot. For a buyer covering a Bill of Entry, the same trade also produces an audit pack showing the duty covered and the scrips applied. ## The input-tax-credit nuance Here is the point worth reading carefully. Because the scrip itself is GST-exempt on transfer, there is no GST on the scrip value for either party to claim as input tax credit; there is nothing to claim on an exempt supply. The GST that does exist sits on the Scriphouse service fee, and whether that is available to you as ITC depends on your own GST position and the use of the service, which is a matter for your accountant against your registration, not a blanket rule. Do not expect ITC on the scrip value, because there is none; the only GST in play is on the fee. If your accountant needs the primary source, it is the HSN 4907 exemption at S. No. 137 of Notification 10/2025-Central Tax (Rate), issued on 17-09-2025 in supersession of Notification 02/2017-Central Tax (Rate) and in force from 22-09-2025. For a transfer on or before 21-09-2025 the citation is S. No. 122A of Notification 02/2017-Central Tax (Rate), which was inserted by Notification 35/2017-Central Tax (Rate) dated 13-10-2017, because statute vintage follows transaction vintage. The tax treatment itself, and why the supersession does not reach back over an older transfer, is set out in [GST and duty-credit scrips](https://scriphouse.com/resources/gst-on-duty-credit-scrips). > **The nuance in plain terms:** the scrip value carries no GST, so there is no ITC to claim on it. The only GST is on the fee, and its treatment for you depends on your own GST position. ## Why the exemption matters to your margin The HSN 4907 exemption is not a technicality; it is part of why scrips are worth trading. If the scrip transfer itself carried GST, the gap between what a scrip costs and the duty it discharges would narrow and the trade would be less worth doing. Because the transfer is exempt and only a small fee carries GST, the economics stay clean: an exporter turns idle credit into cash, and an importer pays duty for a little less. Keeping the accounting straight is how you keep that saving from leaking back out in confusion. ## Where to go from here For the exemption itself, read [GST on duty-credit scrips](https://scriphouse.com/resources/gst-on-duty-credit-scrips); for what a trade costs before tax, the [pricing page](https://scriphouse.com/pricing) walks a worked example. To realise a scrip's value, a single [Sell Now offer](https://scriphouse.com/resources/sell-rodtep-scrips-online); to apply one against duty, [cover a Bill of Entry with scrips](https://scriphouse.com/resources/pay-customs-duty-with-scrips). [See how Scriphouse works for exporters](https://scriphouse.com/exporters). ## Frequently asked questions ### Do I charge GST on the scrip value or only on the fee? Only on the fee. Duty-credit scrips are exempt on transfer under HSN 4907, so no GST attaches to the scrip value itself. The 18% applies to the Scriphouse service fee, and that fee is charged only when a trade settles. ### How do I book a scrip sale in my accounts? Record the sale proceeds, net of the Scriphouse fee, that reach your bank with a UTR the same business day. The scrip sale is GST-exempt, so there is no output GST on the scrip value; the fee is a service cost with 18% GST. Your supporting records are the GST invoice on the fee and the net-realisation statement. ### Can I claim input tax credit on a scrip I buy? There is no GST on the scrip value to claim, because the transfer is exempt under HSN 4907. The only GST is on the Scriphouse fee, and whether that is available to you as ITC depends on your own GST position and the use of the service. That is a matter for your accountant against your registration, not a blanket rule. ### What documents do I get for a scrip trade? Every settled trade ships a GST invoice for the Scriphouse fee and a net-realisation statement showing the price, the fee, and your take-home. A buyer covering a Bill of Entry also gets an audit pack showing the duty covered and the scrips applied. ## FAQ Q: Do I charge GST on the scrip value or only on the fee? A: Only on the fee. Duty-credit scrips are exempt on transfer under HSN 4907, so no GST attaches to the scrip value itself. The 18% applies to the Scriphouse service fee, and that fee is charged only when a trade settles. Q: How do I book a scrip sale in my accounts? A: Record the sale proceeds, net of the Scriphouse fee, that reach your bank with a UTR the same business day. The scrip sale is GST-exempt, so there is no output GST on the scrip value; the fee is a service cost with 18% GST. Your supporting records are the GST invoice on the fee and the net-realisation statement. Q: Can I claim input tax credit on a scrip I buy? A: There is no GST on the scrip value to claim, because the transfer is exempt under HSN 4907. The only GST is on the Scriphouse fee, and whether that is available to you as ITC depends on your own GST position and the use of the service. That is a matter for your accountant against your registration, not a blanket rule. Q: What documents do I get for a scrip trade? A: Every settled trade ships a GST invoice for the Scriphouse fee and a net-realisation statement showing the price, the fee, and your take-home. A buyer covering a Bill of Entry also gets an audit pack showing the duty covered and the scrips applied. --- # Duty-Credit Scrip Scams, and How to Avoid Them URL: https://scriphouse.com/resources/duty-credit-scrip-scams-and-how-to-avoid-them Published: 2026-07-15 | Language: en-IN Most scrip fraud is not sophisticated. It relies on one thing: a trade that closes on trust before anyone can verify the scrip or lock the money. Here are the frauds that actually happen, and why a screened, on-ledger, delivery-versus-payment trade removes the ground each one stands on. ## Why scrips attract fraud in the first place A duty-credit scrip is money the government owes against duty, and the trade around it still runs on private messages more often than on a venue. When a scrip is priced bilaterally and paid for on trust, there is a window where the buyer cannot see the real ledger and the seller cannot see the real money. Fraud lives in that window. Close the window and most of it has nowhere to stand. > **In one line:** almost every scrip scam depends on a trade that settles on trust before the scrip and the money are both verified. Remove that gap and the scam has nothing to exploit. ## Scam 1: the fake or edited ledger screenshot The oldest trick is a screenshot. A seller sends an image of an [ICEGATE Electronic Duty Credit Ledger](https://scriphouse.com/resources/electronic-duty-credit-ledger-icegate-explained) showing a scrip with a healthy face value and a comfortable expiry. The image is edited, or belongs to a different scrip, or shows a balance that was spent minutes later. A screenshot proves nothing, because it is a picture of a claim, not the live ledger. How it is defeated: a scrip is never taken on a screenshot. Before anything lists on Scriphouse, provenance screening checks the scrip against the ledger itself rather than against an image, alongside the shipping-bill chain and the seller's IEC history. A picture is not evidence. The ledger is. Read [how provenance screening works](https://scriphouse.com/resources/how-scrip-provenance-screening-works) for the full check. ## Scam 2: the double-sold scrip A single scrip is promised to two or more buyers at once. Each pays, but the scrip can transfer to only one holder on ICEGATE, so the rest are left with a receipt and no scrip. In a market where the money moves before the transfer, the seller has already been paid several times before anyone notices. How it is defeated: settlement is delivery-versus-payment and the transfer is atomic. A scrip that is reserved for a live trade cannot be sold in a second trade at the same time, and buyer funds are secured before the transfer executes on ICEGATE. One scrip, one on-ledger transfer, one paid buyer. There is no moment where two buyers can both have paid for the same scrip and neither has it. ## Scam 3: the off-ledger cash deal The pitch sounds generous: a rate well under the going market, paid in cash, settled privately, no exchange in the middle. What is actually being sold is often a scrip with a defect the buyer cannot see, a disputed provenance, a balance already partly used, or a transfer that never completes on the ledger after the cash is handed over. The discount is not a bargain. It is the price of the risk being moved onto the buyer. How it is defeated: an on-ledger trade with a paper trail. Every Scriphouse trade transfers on ICEGATE and ships a GST invoice and a net-realisation statement, so the scrip you paid for is the scrip that moves, and you can prove it. A deal that insists on staying off the ledger is insisting on staying unverifiable. That should read as a warning, not a discount. > **The tell:** any deal that needs to happen off the ledger, off the record, or before the money is locked, is a deal that needs you not to check. A clean scrip has no reason to avoid the ledger. ## Scam 4: the advance-fee and impersonation trap A supposed buyer or agent asks for an upfront processing fee, a security deposit, or a fee to unlock a payout, and then disappears. Sometimes the request arrives dressed as a message from a platform or a bank. A real settlement never asks a seller to pay to be paid. How it is defeated: on Scriphouse the sell side charges nothing to list, and the fee that does apply after your free first trade is deducted from a settled trade, never collected in advance. Your payout is released against confirmation of the transfer and carries a bank UTR, on the same business day. If a message asks you to pay a fee before you can receive money, treat it as fraud, not process. ## The three defences that neutralise all of them Notice that four different scams fall to the same three properties, not to four different tricks: - **Provenance screening.** The scrip is checked against the live ledger, the shipping-bill chain, the seller IEC history, and KYC before it can trade, so a fake, spent, or disputed scrip does not reach a buyer. - **Delivery-versus-payment settlement.** The buyer's funds lock before the scrip moves, and the transfer executes on ICEGATE atomically, so nobody pays into thin air and no scrip sells twice. A failed settlement unwinds and refunds in full the same day. - **An on-ledger transfer with a paper trail.** The scrip moves on ICEGATE, not on a letter, and every trade produces an invoice and a statement, so the trade is verifiable after the fact. There is also a legal backstop. Government notifications from September 2022 shield a bona-fide transferee from a seller's prior defaults, so a scrip bought through a screened, on-ledger transfer stays clean in the buyer's hands. That protection assumes a genuine on-ledger transfer, which is exactly what an off-ledger cash deal skips. See [are duty-credit scrips safe to buy](https://scriphouse.com/resources/are-duty-credit-scrips-safe-to-buy) and [what happens if a settlement fails](https://scriphouse.com/resources/what-happens-if-a-scrip-settlement-fails). ## A short checklist before any scrip changes hands Whether you buy or sell, the same questions expose almost every scam. Is the scrip verified against the live ledger rather than a screenshot? Does the money lock before the scrip moves? Does the transfer happen on ICEGATE with an invoice at the end? Are you being asked to pay anything before you receive money? On an exchange these answers are built in, which is the point of trading on one. [See how Scriphouse works for importers](https://scriphouse.com/importers) and [for exporters](https://scriphouse.com/exporters). ## Frequently asked questions ### How do I verify a duty-credit scrip is genuine? Do not rely on a screenshot, which is only a picture of a claim. A scrip is genuine when its live ICEGATE ledger status, shipping-bill chain, and the seller's IEC history all check out. On Scriphouse this provenance screening runs before a scrip can list, so buyers trade against a verified ledger rather than an image. ### What is a double-sold scrip and how is it prevented? A double-sold scrip is one promised and paid for by more than one buyer, even though it can transfer to only one holder on ICEGATE. Delivery-versus-payment settlement prevents it: the scrip is reserved for a single live trade, funds lock before it moves, and the transfer is atomic, so one scrip settles to one paid buyer. ### Why are off-ledger cash deals for scrips risky? Because they are unverifiable by design. An off-ledger deal hides the real ledger status and skips the on-ledger transfer that protects a bona-fide transferee, so the buyer often carries a hidden defect, a spent balance, or a transfer that never completes. A steep private discount is usually the price of that risk, not a bargain. ### Should I ever pay a fee before receiving a scrip payout? No. A real settlement never asks a seller to pay to be paid. Advance processing fees, deposits, or payout-unlock fees are a classic scam. On Scriphouse listing is free on the sell side and any fee is deducted from a settled trade, with your payout released against confirmation of the transfer, carrying a bank UTR, the same business day. ## FAQ Q: How do I verify a duty-credit scrip is genuine? A: Do not rely on a screenshot, which is only a picture of a claim. A scrip is genuine when its live ICEGATE ledger status, shipping-bill chain, and the seller's IEC history all check out. On Scriphouse this provenance screening runs before a scrip can list, so buyers trade against a verified ledger rather than an image. Q: What is a double-sold scrip and how is it prevented? A: A double-sold scrip is one promised and paid for by more than one buyer, even though it can transfer to only one holder on ICEGATE. Delivery-versus-payment settlement prevents it: the scrip is reserved for a single live trade, funds lock before it moves, and the transfer is atomic, so one scrip settles to one paid buyer. Q: Why are off-ledger cash deals for scrips risky? A: Because they are unverifiable by design. An off-ledger deal hides the real ledger status and skips the on-ledger transfer that protects a bona-fide transferee, so the buyer often carries a hidden defect, a spent balance, or a transfer that never completes. A steep private discount is usually the price of that risk, not a bargain. Q: Should I ever pay a fee before receiving a scrip payout? A: No. A real settlement never asks a seller to pay to be paid. Advance processing fees, deposits, or payout-unlock fees are a classic scam. On Scriphouse listing is free on the sell side and any fee is deducted from a settled trade, with your payout released against confirmation of the transfer, carrying a bank UTR, the same business day. --- # Scriphouse vs a Scrip Broker: An Exchange, Not a Desk URL: https://scriphouse.com/resources/scriphouse-vs-scrip-brokers Published: 2026-07-16 | Language: en-IN A broker desk and an exchange both help you turn a scrip into cash, but they are built on opposite ideas. A desk hands you one number and asks you to trust the settlement. An exchange produces a price for the specific scrip you hold, shows what moved it, and binds the two legs so neither side has to go first. Here is the fair comparison, feature by feature. ## The core difference: a bare number, or a number with its reasons A broker prices from experience. You send the scrip details, the broker quotes a rate off what they think they can place it for, and you negotiate. It works, and a good broker is honest, but the number arrives bare. Nothing is attached to it, so you cannot tell what moved it, and there is no published figure anywhere to read it against. An exchange inverts this. On Scriphouse the price is produced for the specific scrip you hold, at the moment you ask for it, and it arrives with its reasons on the same screen. Nobody publishes a benchmark for duty credit, Scriphouse included, and [how RoDTEP and RoSCTL scrips are priced](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced) sets out why we will not pretend otherwise. > **In one line:** a broker gives you one number with nothing behind it. An exchange gives you a firm number on your own scrip, held for sixty seconds, with what moved it shown. ## Price discovery: quote-shopping vs a firm offer With brokers, price discovery is legwork. To know whether a quote is fair, you ask a second broker, then a third, and hope one of them is candid. Each number you collect is as bare as the last, so three quotes leave you with three numbers and still nothing to read them against. On Scriphouse, when you open [Sell Now](https://scriphouse.com/resources/sell-rodtep-scrips-online) you get one firm price on that scrip, locked for sixty seconds, with the scheme, the validity left and the size of the lot named beside it. A number that arrives with its reasons can be argued with, which is the part a bare quote never allows. ## Settlement: pay-first-or-pray vs delivery-versus-payment This is the sharpest split. A broker deal usually asks one side to move first. The transfer and the payment are separate events, and whoever moves first is unsecured until the other side follows. An exchange settles delivery-versus-payment: buyer funds are secured before your scrip moves, and only then does the transfer execute on ICEGATE. The seller payout is released against confirmation of the transfer and carries a bank UTR, on the same business day. A failed settlement unwinds and refunds in full the same day. Nobody extends trust to a stranger. Read [same-day T+0 settlement](https://scriphouse.com/resources/same-day-t0-scrip-settlement-explained) for the sequence. ## Provenance: a reputation vouch vs a documented screen A broker vouches for a scrip on their name and their network. That is worth something, but it is not a record you can audit. An exchange screens the scrip before it lists: the shipping-bill chain, the seller IEC history, KYC, and the live ledger status, documented rather than assured. On top of that, the September 2022 notifications shield a bona-fide transferee from a seller's prior defaults on a genuine on-ledger transfer. If you are the buyer, that is a checked title rather than a handshake. See [how provenance screening works](https://scriphouse.com/resources/how-scrip-provenance-screening-works). ## Fees: economics you cannot see vs a fee you can We went looking and could not find a single intermediary that publishes a commission percentage, and several state that they charge nothing at all. There is nothing wrong with a margin, but where it sits is usually not visible from the outside, so you cannot separate what the market is paying from what the desk is keeping. On Scriphouse the pricing is explicit: your first trade is free, with zero commission and zero processing on the sell side, and the standard fee after that is 0.40% of the value that settles plus 18% GST, charged only when a trade settles. The scrip sale itself is GST-exempt under HSN 4907; GST applies only to the fee. Every trade ships a GST invoice and a net-realisation statement showing the rate, the fee, and your take-home. The full breakdown is on the [pricing page](https://scriphouse.com/pricing). ## Paperwork: a signed letter vs an audit pack The process one desk publishes on its own site describes a tax invoice and a signed letter, and that is broadly what a private deal leaves you to hand your accountant. Every exchange trade produces a clean, exportable trail instead: the invoice, the net-realisation statement, and the on-ledger transfer record. At year end that is the difference between a folder rebuilt from messages and exporting a file. ## Where a broker still fits This is not a claim that brokers are dishonest or obsolete. A trusted broker relationship has served exporters for years, handles awkward one-off situations, and comes with human judgement an app does not replace. The honest framing is about what you are optimising for. If you want a price you can interrogate, a settlement you do not have to trust, and paperwork that closes an audit rather than opens one, that is what a firm price and a bound settlement are built to give. Brokers and consolidators who run many client IECs can even use the same rails to standardise their own desks. [See how Scriphouse works with brokers and consolidators](https://scriphouse.com/brokers). ## Frequently asked questions ### What is the difference between a scrip broker and an exchange? A broker quotes a private rate from experience and settles on trust, often with the scrip or the money moving first. An exchange produces a firm price on the specific scrip you hold, held for sixty seconds and shown with what moved it, settles delivery-versus-payment so buyer funds are secured before the scrip moves, and produces an invoice and audit trail for each trade. One runs on relationship, the other on a number you can check and a settlement neither side goes first on. ### Will I get a better rate from a broker or an exchange? The more useful point is that an exchange price is checkable rather than always higher. It is made for your scrip at the moment you ask, shown with its reasons, and firm for sixty seconds, so you are not collecting bare quotes to guess whether a private number reflects the market or the desk's margin. Nobody publishes a benchmark for duty credit, Scriphouse included, so what replaces one is a number you can interrogate. Settlement is also same-day and bound, which a broker deal may not be. ### Is exchange settlement really safer than a broker settlement? It removes the trust gap that broker settlement depends on. On an exchange buyer funds are secured before the scrip moves and the transfer is atomic on ICEGATE, so neither side pays into thin air and a failed settlement refunds in full the same business day. A broker deal typically asks one side to move first, and whoever moves first is unsecured until the other side follows. ### Do I have to stop using my broker to use Scriphouse? No. The two are not exclusive. A broker still handles relationships and one-off situations, and brokers or consolidators who manage many client IECs can use the exchange's firm offers, same-day settlement, and per-trade paperwork to run their own desks more cleanly. ## FAQ Q: What is the difference between a scrip broker and an exchange? A: A broker quotes a private rate from experience and settles on trust, often with the scrip or the money moving first. An exchange produces a firm price on the specific scrip you hold, held for sixty seconds and shown with what moved it, settles delivery-versus-payment so buyer funds are secured before the scrip moves, and produces an invoice and audit trail for each trade. One runs on relationship, the other on a number you can check and a settlement neither side goes first on. Q: Will I get a better rate from a broker or an exchange? A: The more useful point is that an exchange price is checkable rather than always higher. It is made for your scrip at the moment you ask, shown with its reasons, and firm for sixty seconds, so you are not collecting bare quotes to guess whether a private number reflects the market or the desk's margin. Nobody publishes a benchmark for duty credit, Scriphouse included, so what replaces one is a number you can interrogate. Settlement is also same-day and bound, which a broker deal may not be. Q: Is exchange settlement really safer than a broker settlement? A: It removes the trust gap that broker settlement depends on. On an exchange buyer funds are secured before the scrip moves and the transfer is atomic on ICEGATE, so neither side pays into thin air and a failed settlement refunds in full the same business day. A broker deal typically asks one side to move first, and whoever moves first is unsecured until the other side follows. Q: Do I have to stop using my broker to use Scriphouse? A: No. The two are not exclusive. A broker still handles relationships and one-off situations, and brokers or consolidators who manage many client IECs can use the exchange's firm offers, same-day settlement, and per-trade paperwork to run their own desks more cleanly. --- # Scriphouse vs the Grey Market: A Screened Exchange, Not a Private Deal URL: https://scriphouse.com/resources/scriphouse-vs-the-grey-market Published: 2026-07-17 | Language: en-IN A lot of scrips still change hands privately: a number agreed between two parties, a transfer, and a payment on separate messages. It is fast and familiar, and it is also where price, safety, and proof quietly break down. Here is that market next to a screened exchange, told fairly. ## What the grey market actually is The grey market for scrips is not a place, it is a habit. A seller and a buyer find each other through someone they know, a number is agreed in private, and the scrip and the money move as two separate events. Nothing about it is illegal in itself, and it moves quickly. But it runs without three things a real market needs, a price you can read against something, a settlement guarantee, and a record, and the absence of each one has a cost. > **In one line:** a private deal gives you speed and a familiar counterparty, but a number you cannot check, a settlement where somebody has to go first, and nothing to show for it afterwards. A screened exchange keeps the speed and fixes all three. ## Price: a bare number vs a number with its reasons Prices are arrived at bilaterally, one number at a time, with nothing public to read them against. You are quoted a figure, and the only way to test it is to go and be quoted another one, which is another bare figure. Nobody publishes a benchmark for duty credit, Scriphouse included, and [how RoDTEP and RoSCTL scrips are priced](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced) sets out why we will not pretend otherwise. What an exchange gives you instead is a price made for the scrip you actually hold, at the moment you ask, firm for sixty seconds, with the scheme, the validity left and the size of the lot named beside it on the [Sell Now](https://scriphouse.com/resources/sell-rodtep-scrips-online) screen. A number that arrives with its reasons can be argued with. A bare one cannot. ## Safety: trust the sender vs screen the scrip A private deal runs on reputation. That is exactly the gap the common scams exploit: a [fake ledger screenshot](https://scriphouse.com/resources/duty-credit-scrip-scams-and-how-to-avoid-them), a scrip promised to several buyers, or an off-ledger cash deal on a scrip with a hidden defect. A screened exchange removes the ground under all three. Before a scrip lists, Scriphouse checks the shipping-bill chain, the seller IEC history, KYC, and the live ledger status, so a buyer trades against a verified ledger rather than a forwarded image. See [how provenance screening works](https://scriphouse.com/resources/how-scrip-provenance-screening-works). ## Settlement: someone moves first vs nobody does A private deal always has a first mover. The transfer and the payment are separate events, and whoever moves first is unsecured until the other side follows. An exchange settles delivery-versus-payment: buyer funds are secured before the scrip moves, and only then does the transfer execute on ICEGATE. The seller payout is released against confirmation of the transfer and carries a bank UTR, on the same business day, and a failed settlement unwinds and refunds in full the same day. Nobody has to go first. Read [what happens if a settlement fails](https://scriphouse.com/resources/what-happens-if-a-scrip-settlement-fails). ## Proof: a handful of messages vs an audit pack When a private deal is done, your record is a handful of messages and a bank entry. If your accountant, a buyer, or an auditor later asks what happened, you are rebuilding it from a thread. Every exchange trade ships a GST invoice and a net-realisation statement showing the rate, the fee, and your take-home, plus the on-ledger transfer record. The scrip sale itself is GST-exempt under HSN 4907; only the fee carries GST. You close the year with a file, not a folder rebuilt from messages. ## Legal protection you keep, and the one you lose There is a real legal reason to stay on the ledger. Government notifications from September 2022 shield a bona-fide transferee from a seller's prior defaults, but that protection assumes a genuine, on-ledger transfer. An off-ledger cash deal is precisely the kind of trade that skips it, which means the buyer can inherit a problem the notifications would otherwise have kept away. Staying on the ledger is not just tidier, it is safer. See [is it legal to buy and sell scrips](https://scriphouse.com/resources/is-it-legal-to-buy-and-sell-duty-credit-scrips). ## What you actually give up Honestly, very little. You keep the speed, and you keep whole-scrip trading. What you drop is the guesswork on price, the first-mover risk on settlement, and the rebuild-it-later paperwork. If you buy as well as sell, the same rails let you [cover a Bill of Entry with scrips](https://scriphouse.com/resources/pay-customs-duty-with-scrips) at a price you can interrogate. For the whole question this page answers one slice of, start at [are duty-credit scrips safe to buy](https://scriphouse.com/resources/are-duty-credit-scrips-safe-to-buy). [See how Scriphouse works for exporters](https://scriphouse.com/exporters) and [for importers](https://scriphouse.com/importers). ## Frequently asked questions ### Is it safe to buy duty-credit scrips through a private deal? It carries the risks the market's common scams rely on: edited ledger screenshots, scrips promised to more than one buyer, and off-ledger cash deals on defective scrips. A private deal runs on trusting the seller rather than verifying the scrip. A screened exchange checks provenance against the live ledger before a scrip can trade and settles delivery-versus-payment, which removes those risks. ### Is grey-market scrip trading illegal? Trading duty-credit scrips is legal in itself, and informal deals are not illegal by definition. The risk is practical and legal at once: off-ledger deals are unverifiable and can skip the on-ledger transfer that shields a bona-fide transferee from a seller's prior defaults, so the buyer may inherit a problem an on-ledger trade would have kept away. ### How is exchange pricing better than a private quote? A private quote is a bare number, and there is nothing public to read it against, so you cannot tell what moved it. An exchange produces a price for the specific scrip you hold, firm for sixty seconds, shown with the scheme, the validity left and the size of the lot beside it. You get a number you can interrogate rather than one you have to take on faith. ### What record do I get from an exchange that a private deal does not give? A private deal leaves you a thread and a bank entry. An exchange trade produces a GST invoice, a net-realisation statement, and the on-ledger transfer record, so the trade is auditable after the fact. The scrip sale is GST-exempt under HSN 4907, with GST only on the fee. ## FAQ Q: Is it safe to buy duty-credit scrips through a private deal? A: It carries the risks the market's common scams rely on: edited ledger screenshots, scrips promised to more than one buyer, and off-ledger cash deals on defective scrips. A private deal runs on trusting the seller rather than verifying the scrip. A screened exchange checks provenance against the live ledger before a scrip can trade and settles delivery-versus-payment, which removes those risks. Q: Is grey-market scrip trading illegal? A: Trading duty-credit scrips is legal in itself, and informal deals are not illegal by definition. The risk is practical and legal at once: off-ledger deals are unverifiable and can skip the on-ledger transfer that shields a bona-fide transferee from a seller's prior defaults, so the buyer may inherit a problem an on-ledger trade would have kept away. Q: How is exchange pricing better than a private quote? A: A private quote is a bare number, and there is nothing public to read it against, so you cannot tell what moved it. An exchange produces a price for the specific scrip you hold, firm for sixty seconds, shown with the scheme, the validity left and the size of the lot beside it. You get a number you can interrogate rather than one you have to take on faith. Q: What record do I get from an exchange that a private deal does not give? A: A private deal leaves you a thread and a bank entry. An exchange trade produces a GST invoice, a net-realisation statement, and the on-ledger transfer record, so the trade is auditable after the fact. The scrip sale is GST-exempt under HSN 4907, with GST only on the fee. --- # How Importers Save with Duty-Credit Scrips URL: https://scriphouse.com/resources/how-importers-save-with-duty-credit-scrips Published: 2026-07-14 | Language: en-IN A duty-credit scrip is worth its full face value against customs duty, but it trades a little under face. That single gap is a standing discount on every Bill of Entry you cover with scrips instead of cash. Here is exactly where the saving comes from, and how a bundle is built so you keep it. ## Where the saving actually comes from The mechanism is simple and it does not depend on any clever timing. A duty-credit scrip discharges customs duty at full face value: a scrip with one lakh of face value pays one lakh of duty. But because scrips trade slightly below face on the market, the scrips you buy cost less than the duty they cancel. In the Scriphouse worked example, a bundle lands under the cash duty. On a large Bill of Entry, that is real money kept, on a payment you were going to make anyway. > **In one line:** a scrip pays full face against duty but costs a little under face to buy. Covering duty with scrips pays the same duty for less cash, every single time. ## Duty-Pay: the cheapest whole-scrip bundle, assembled for you You do not hunt for scrips that add up to your duty. On Scriphouse you enter the assessed duty on your [Bill of Entry](https://scriphouse.com/resources/electronic-duty-credit-ledger-icegate-explained) and Duty-Pay assembles the cheapest bundle of whole scrips that covers it, drawn from screened inventory. It optimises for your cost, not the seller's, so you get the lowest total ask for the duty you need to clear. There is no manual matching, and no part-scrips to reconcile later. ## Whole scrips only, and what that means for you A scrip transfers for its whole amount, so the bundle is assembled from whole scrips to cover the duty rather than sliced to fit it exactly. Two consequences are worth knowing. The bundle can slightly over-cover the assessed duty, and the over-cover is not lost: it stays in your ledger as credit against your next Bill of Entry. And every scrip that lands in your ledger arrives with its own [expiry](https://scriphouse.com/resources/when-does-a-scrip-expire) on the same screen, so what you hold is something you read rather than something you track by hand. ## Why the ask is capped at face A scrip is worth exactly face against duty and never more, so paying above face for one would defeat the entire purpose. Scriphouse caps the ask at face value: you never pay more than one hundred percent of face for a scrip, which means the arithmetic can only ever run in your favour. The saving is structural, not a promotion. See [face value explained](https://scriphouse.com/resources/duty-credit-scrip-face-value-explained) for why face is the ceiling. ## A worked example, in round numbers Say a Bill of Entry assesses ten lakh of customs duty. Paid in cash, that is ten lakh out the door. Covered with a screened whole-scrip bundle at, illustratively, around ninety-seven to ninety-nine percent of face, you spend roughly nine lakh seventy thousand to nine lakh ninety thousand to discharge the same ten lakh of duty. Treat the percentages as an example, not today's rate; the live figure is the day's [firm quote](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced). The shape holds regardless: the duty is cancelled at full face, and you paid under face to do it. ## Settlement protects the buyer, not just the seller Buying scrips is only a saving if the scrip is genuine and the trade actually completes. On Scriphouse the buyer is protected the same way the seller is. Every scrip is screened for provenance before it lists, and settlement is delivery-versus-payment: your funds are secured before the scrip moves, and the transfer executes on ICEGATE atomically. A failed settlement unwinds and refunds in full the same business day. On top of that, the September 2022 notifications shield a bona-fide transferee from a seller's prior defaults, so a scrip you buy through a screened, on-ledger transfer stays clean in your hands. See [are duty-credit scrips safe to buy](https://scriphouse.com/resources/are-duty-credit-scrips-safe-to-buy). ## The paperwork your accountant wants Every purchase ships a GST invoice and a statement showing the face covered, the rate, the fee, and your net cost. The scrip itself is GST-exempt under HSN 4907; only the Scriphouse fee carries GST. That keeps the input-tax treatment clean and gives your books an exportable record of exactly what each Bill of Entry cost to clear. The [accounting and GST guide](https://scriphouse.com/resources/duty-credit-scrips-accounting-and-gst) covers the treatment. ## Who saves the most Any importer with regular assessed duty benefits, but the effect compounds for high-volume importers, since the same small per-Bill saving repeats across every clearance in the year. If you cover duty often, the shortest path is to run one Bill of Entry through Duty-Pay and read the net cost against what cash would have been. [See how Scriphouse works for importers](https://scriphouse.com/importers). ## Frequently asked questions ### How much can an importer save using duty-credit scrips? Because a scrip pays full face against duty but trades a little under face, covering a Bill of Entry with a whole-scrip bundle typically lands under the cash duty in the Scriphouse worked example. The exact saving depends on the day's firm quote for the scheme and expiry band, but the duty is always discharged at full face. ### What is a whole-scrip bundle? A whole-scrip bundle is the cheapest set of complete scrips that covers your assessed duty, assembled for you rather than matched by hand. A scrip transfers for its whole amount, so the bundle is assembled from whole scrips to cover the duty and can slightly over-cover it. Any over-cover stays in your ledger as credit against your next Bill of Entry. ### Why is the scrip price capped at face value? A scrip is worth exactly its face value against customs duty and never more, so paying above face would remove the reason to use scrips at all. Scriphouse caps the ask at one hundred percent of face, which is why covering duty with scrips can only ever cost the same as or less than cash. ### Is buying scrips to pay duty safe for the importer? Yes, when the scrip is screened and the trade settles on the ledger. Every scrip is checked for provenance before it lists, settlement is delivery-versus-payment so your funds lock before the scrip moves, and a failed settlement refunds in full the same day. The September 2022 notifications also protect a bona-fide transferee from a seller's prior defaults. ## FAQ Q: How much can an importer save using duty-credit scrips? A: Because a scrip pays full face against duty but trades a little under face, covering a Bill of Entry with a whole-scrip bundle typically lands under the cash duty in the Scriphouse worked example. The exact saving depends on the day's firm quote for the scheme and expiry band, but the duty is always discharged at full face. Q: What is a whole-scrip bundle? A: A whole-scrip bundle is the cheapest set of complete scrips that covers your assessed duty, assembled for you rather than matched by hand. A scrip transfers for its whole amount, so the bundle is assembled from whole scrips to cover the duty and can slightly over-cover it. Any over-cover stays in your ledger as credit against your next Bill of Entry. Q: Why is the scrip price capped at face value? A: A scrip is worth exactly its face value against customs duty and never more, so paying above face would remove the reason to use scrips at all. Scriphouse caps the ask at one hundred percent of face, which is why covering duty with scrips can only ever cost the same as or less than cash. Q: Is buying scrips to pay duty safe for the importer? A: Yes, when the scrip is screened and the trade settles on the ledger. Every scrip is checked for provenance before it lists, settlement is delivery-versus-payment so your funds lock before the scrip moves, and a failed settlement refunds in full the same day. The September 2022 notifications also protect a bona-fide transferee from a seller's prior defaults. --- # ड्यूटी-क्रेडिट स्क्रिप क्या है? (हिंदी गाइड) URL: https://scriphouse.com/resources/duty-credit-scrip-kya-hai-hindi Published: 2026-07-11 | Language: hi ड्यूटी-क्रेडिट स्क्रिप वह पैसा है जो सरकार आपके निर्यात पर आप पर बकाया है, ICEGATE लेजर में एक इलेक्ट्रॉनिक क्रेडिट के रूप में पड़ा हुआ। यहां सीधी हिंदी में यह समझें कि स्क्रिप क्या है, कैसे जारी होती है, और उसका मोल कितना है। ## ड्यूटी-क्रेडिट स्क्रिप का सीधा मतलब ड्यूटी-क्रेडिट स्क्रिप एक सरकारी इंस्ट्रूमेंट है, जो आपके निर्यात में छिपी हुई ड्यूटी और टैक्स लौटाने के लिए क्रेडिट के रूप में जारी होती है। यह नकद रिफंड नहीं है, बल्कि एक क्रेडिट है जिसे या तो कस्टम ड्यूटी चुकाने में इस्तेमाल किया जा सकता है, या किसी और को बेचा जा सकता है। हर स्क्रिप की एक फेस वैल्यू होती है और एक एक्सपायरी तारीख। > **एक पंक्ति में:** ड्यूटी-क्रेडिट स्क्रिप वह पैसा है जो सरकार आप पर बकाया है, ICEGATE लेजर में पड़ा हुआ। उसे कस्टम ड्यूटी में लगाया जा सकता है या कैश में बदला जा सकता है। ## RoDTEP और RoSCTL: दो मुख्य स्कीमें आज सबसे आम दो स्क्रिप हैं। **RoDTEP** (Remission of Duties and Taxes on Exported Products) ज़्यादातर निर्यातित उत्पादों पर छिपे टैक्स लौटाती है। **RoSCTL** (Rebate of State and Central Taxes and Levies) खासतौर पर अपैरल और मेड-अप्स के लिए है। दोनों एक ही तरह काम करती हैं: एक ड्यूटी-क्रेडिट जो लेजर में जमा होता है। इनका आपस में अंतर [RoDTEP बनाम RoSCTL](https://scriphouse.com/resources/rodtep-vs-rosctl) में समझाया गया है। MEIS और SEIS जैसी पुरानी स्कीमें भी इसी परिवार की हैं। ## स्क्रिप कैसे जारी होती है जब आप माल निर्यात करते हैं, तो शिपिंग बिल फाइल होता है और सिस्टम में एक स्क्रोल जनरेट होता है। स्क्रोल पोर्ट पर मैच्योर होने के बाद, आपके ड्यूटी-क्रेडिट की स्क्रिप जारी होती है और आपके नाम [ICEGATE के Electronic Duty Credit Ledger](https://scriphouse.com/resources/electronic-duty-credit-ledger-icegate-explained) में दर्ज हो जाती है। आपको इसे अलग से "निकालना" नहीं पड़ता, यह लेजर में आपके IEC के तहत आ जाती है। ## यह कहां रहती है: ICEGATE लेजर स्क्रिप कोई कागज़ नहीं है। यह एक e-scrip है जो ICEGATE के इलेक्ट्रॉनिक लेजर में रहती है, हर एक की अपनी फेस वैल्यू और एक्सपायरी के साथ। वहीं से इसका स्टेटस दिखता है, और वहीं से इसे कस्टम ड्यूटी चुकाने में इस्तेमाल किया जाता है या किसी और को ट्रांसफर किया जाता है। लेजर ही सच्चाई है, कोई स्क्रीनशॉट नहीं। ## फेस वैल्यू और एक्सपायरी का मतलब **फेस वैल्यू** वह रकम है जो स्क्रिप कस्टम ड्यूटी के खिलाफ पूरी चुका सकती है। एक लाख फेस वैल्यू की स्क्रिप एक लाख की ड्यूटी चुकाती है। इसीलिए स्क्रिप बाज़ार में फेस से थोड़ा नीचे बिकती है, कभी फेस से ऊपर नहीं। **एक्सपायरी** वह तारीख है जिसके बाद स्क्रिप का इस्तेमाल नहीं हो सकता, इसलिए एक्सपायरी के जितना करीब, खरीदार के लिए उसका मोल उतना कम। विस्तार से [फेस वैल्यू](https://scriphouse.com/resources/duty-credit-scrip-face-value-explained) और [स्क्रिप कब एक्सपायर होती है](https://scriphouse.com/resources/when-does-a-scrip-expire) देखें। ## स्क्रिप का इस्तेमाल: बेचें या ड्यूटी में लगाएं स्क्रिप के साथ आप दो चीज़ें कर सकते हैं। अगर आप निर्यातक हैं और स्क्रिप की ज़रूरत नहीं, तो उसे [बेचकर](https://scriphouse.com/resources/rodtep-scrip-kaise-beche-hindi) उसकी फेस वैल्यू को कैश में बदल सकते हैं। अगर आप आयातक हैं, तो स्क्रिप खरीदकर अपने Bill of Entry की ड्यूटी नकद के बजाय स्क्रिप से चुका सकते हैं, और चूंकि स्क्रिप फेस से नीचे मिलती है, वही ड्यूटी कम कैश में चुक जाती है। खरीदने की गाइड [स्क्रिप कैसे खरीदें](https://scriphouse.com/resources/scrip-kaise-kharide-hindi) में है। ## Scriphouse पर यह सब कैसे होता है Scriphouse एक एक्सचेंज है, कोई मार्केटप्लेस नहीं। कोई रेट कार्ड प्रकाशित नहीं होता; [कीमत](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced) उसी स्क्रिप के लिए उसी वक्त बनती है जब आप पूछते हैं, और अपने कारणों के साथ दिखती है; हर ऑफर साठ सेकंड के लिए फर्म होता है; सेटलमेंट delivery-versus-payment पर होता है, यानी खरीदार का पैसा स्क्रिप हिलने से पहले सुरक्षित कर लिया जाता है; और विक्रेता का पेआउट ट्रांसफर की पुष्टि के बदले जारी होता है, बैंक UTR के साथ, उसी कारोबारी दिन। हर स्क्रिप लिस्ट होने से पहले उसका provenance जांचा जाता है। [देखें Scriphouse निर्यातकों के लिए कैसे काम करता है](https://scriphouse.com/exporters)। ## अक्सर पूछे जाने वाले प्रश्न ### ड्यूटी-क्रेडिट स्क्रिप क्या है? यह एक सरकारी ड्यूटी-क्रेडिट है जो आपके निर्यात में छिपी ड्यूटी और टैक्स लौटाने के लिए जारी होता है। यह ICEGATE लेजर में एक e-scrip के रूप में रहता है, हर एक की फेस वैल्यू और एक्सपायरी के साथ, और इसे कस्टम ड्यूटी चुकाने में लगाया या किसी और को बेचा जा सकता है। ### RoDTEP और RoSCTL में क्या अंतर है? दोनों ड्यूटी-क्रेडिट स्क्रिप हैं। RoDTEP ज़्यादातर निर्यातित उत्पादों पर छिपे टैक्स लौटाती है, जबकि RoSCTL खासतौर पर अपैरल और मेड-अप्स के लिए है। काम करने का तरीका एक जैसा है, बस स्कीम और कवरेज अलग हैं। ### स्क्रिप की फेस वैल्यू का क्या मतलब है? फेस वैल्यू वह रकम है जो स्क्रिप कस्टम ड्यूटी के खिलाफ पूरी चुका सकती है। इसीलिए स्क्रिप बाज़ार में फेस से थोड़ा नीचे बिकती है और कभी फेस से ऊपर नहीं, क्योंकि ड्यूटी के मुकाबले उसका मोल फेस पर तय है। ### स्क्रिप एक्सपायर होने पर क्या होता है? एक्सपायरी तारीख के बाद स्क्रिप कस्टम ड्यूटी में इस्तेमाल नहीं की जा सकती, इसलिए उसकी वैल्यू खत्म हो जाती है। इसीलिए एक्सपायरी के करीब वाली स्क्रिप का रेट थोड़ा कम होता है, और उसे समय रहते बेचना या इस्तेमाल करना बेहतर होता है। ## FAQ Q: ड्यूटी-क्रेडिट स्क्रिप क्या है? A: यह एक सरकारी ड्यूटी-क्रेडिट है जो आपके निर्यात में छिपी ड्यूटी और टैक्स लौटाने के लिए जारी होता है। यह ICEGATE लेजर में एक e-scrip के रूप में रहता है, हर एक की फेस वैल्यू और एक्सपायरी के साथ, और इसे कस्टम ड्यूटी चुकाने में लगाया या किसी और को बेचा जा सकता है। Q: RoDTEP और RoSCTL में क्या अंतर है? A: दोनों ड्यूटी-क्रेडिट स्क्रिप हैं। RoDTEP ज़्यादातर निर्यातित उत्पादों पर छिपे टैक्स लौटाती है, जबकि RoSCTL खासतौर पर अपैरल और मेड-अप्स के लिए है। काम करने का तरीका एक जैसा है, बस स्कीम और कवरेज अलग हैं। Q: स्क्रिप की फेस वैल्यू का क्या मतलब है? A: फेस वैल्यू वह रकम है जो स्क्रिप कस्टम ड्यूटी के खिलाफ पूरी चुका सकती है। इसीलिए स्क्रिप बाज़ार में फेस से थोड़ा नीचे बिकती है और कभी फेस से ऊपर नहीं, क्योंकि ड्यूटी के मुकाबले उसका मोल फेस पर तय है। Q: स्क्रिप एक्सपायर होने पर क्या होता है? A: एक्सपायरी तारीख के बाद स्क्रिप कस्टम ड्यूटी में इस्तेमाल नहीं की जा सकती, इसलिए उसकी वैल्यू खत्म हो जाती है। इसीलिए एक्सपायरी के करीब वाली स्क्रिप का रेट थोड़ा कम होता है, और उसे समय रहते बेचना या इस्तेमाल करना बेहतर होता है। --- # स्क्रिप कैसे खरीदें: आयातकों के लिए कस्टम ड्यूटी स्क्रिप से चुकाने की गाइड (हिंदी) URL: https://scriphouse.com/resources/scrip-kaise-kharide-hindi Published: 2026-07-12 | Language: hi एक Bill of Entry असेस होता है और ड्यूटी बकाया हो जाती है। आप उसे नकद चुका सकते हैं, या ड्यूटी-क्रेडिट स्क्रिप से चुका सकते हैं जो आम तौर पर नकद रकम से कम में पड़ती है। यहां सीधी हिंदी में जानें कि स्क्रिप खरीदकर ड्यूटी चुकाना असल में कैसे काम करता है। ## आयातक स्क्रिप से ड्यूटी क्यों चुकाता है ड्यूटी-क्रेडिट स्क्रिप कस्टम ड्यूटी के खिलाफ अपनी पूरी फेस वैल्यू के बराबर होती है, और बाज़ार में फेस से थोड़ा नीचे बिकती है। इसलिए जब आप असेस हुए Bill of Entry को नकद के बजाय स्क्रिप से कवर करते हैं, तो जो स्क्रिप आप खरीदते हैं वह उस ड्यूटी से कम में पड़ती है जो वह चुकाती है। Scriphouse के उदाहरण में एक बंडल नकद ड्यूटी से एक से चार प्रतिशत कम में पड़ता है। यही अंतर स्क्रिप से चुकाने की पूरी वजह है। > **एक पंक्ति में:** स्क्रिप ड्यूटी के खिलाफ पूरी फेस के बराबर है, पर फेस से थोड़ा नीचे बिकती है। Bill of Entry को स्क्रिप से कवर करना वही ड्यूटी कम कैश में चुकाना है। ## Duty-Pay: सबसे सस्ता पूरा-स्क्रिप बंडल, आपके लिए तैयार आपको खुद स्क्रिप ढूंढकर जोड़ना नहीं पड़ता। Scriphouse पर आप अपने [Bill of Entry](https://scriphouse.com/resources/electronic-duty-credit-ledger-icegate-explained) की असेस हुई ड्यूटी डालते हैं, और Duty-Pay जांची हुई इन्वेंट्री से पूरी स्क्रिप का सबसे सस्ता बंडल तैयार करता है जो उसे कवर करे। यह आपकी लागत के हिसाब से चुनता है, विक्रेता की नहीं, इसलिए आपको ज़रूरी ड्यूटी के लिए सबसे कम कुल कीमत मिलती है। ना मैनुअल मिलान, ना बाद में हिसाब जोड़ने के लिए आधी-अधूरी स्क्रिप। ## सिर्फ पूरी स्क्रिप, और इसका आपके लिए मतलब स्क्रिप हमेशा अपनी पूरी रकम के साथ ट्रांसफर होती है, इसलिए बंडल ड्यूटी कवर करने के लिए पूरी स्क्रिप से बनता है, नाप के हिसाब से काटा नहीं जाता। दो बातें जानने लायक हैं। बंडल असेस हुई ड्यूटी से थोड़ा ज़्यादा कवर कर सकता है, और वह अतिरिक्त हिस्सा बेकार नहीं जाता, आपके लेजर में अगले Bill of Entry के लिए क्रेडिट बनकर रहता है। और जो भी स्क्रिप आपके लेजर में आती है, वह अपनी [एक्सपायरी](https://scriphouse.com/resources/when-does-a-scrip-expire) के साथ उसी स्क्रीन पर दिखती है, इसलिए आपके पास जो है उसे आप पढ़ते हैं, हाथ से ट्रैक नहीं करते। ## कीमत फेस पर कैप क्यों है स्क्रिप ड्यूटी के खिलाफ ठीक फेस के बराबर है और उससे ज़्यादा कभी नहीं, इसलिए फेस से ऊपर देना पूरा मकसद ही खत्म कर देगा। Scriphouse ask को फेस वैल्यू पर कैप करता है: आप किसी स्क्रिप के लिए फेस के सौ प्रतिशत से ज़्यादा कभी नहीं देते, यानी गणित हमेशा आपके पक्ष में ही जा सकता है। यह बचत कोई ऑफर नहीं, बल्कि ढांचागत है। विस्तार से [फेस वैल्यू](https://scriphouse.com/resources/duty-credit-scrip-face-value-explained) देखें। ## खरीदार की सुरक्षा: सेटलमेंट और provenance स्क्रिप खरीदना तभी बचत है जब स्क्रिप असली हो और ट्रेड सचमुच पूरी हो। Scriphouse पर खरीदार की सुरक्षा विक्रेता जैसी ही है। हर स्क्रिप लिस्ट होने से पहले उसका provenance जांचा जाता है, और सेटलमेंट delivery-versus-payment पर होता है: आपका पैसा स्क्रिप हिलने से पहले सुरक्षित कर लिया जाता है, और ट्रांसफर ICEGATE पर atomically एग्ज़िक्यूट होता है। कोई सेटलमेंट विफल हो तो वह उसी कारोबारी दिन पूरी तरह रिफंड हो जाता है। साथ ही सितंबर 2022 की अधिसूचनाएं एक bona-fide ट्रांसफ़री को विक्रेता के पुराने डिफ़ॉल्ट से बचाती हैं। देखें [क्या ड्यूटी-क्रेडिट स्क्रिप खरीदना सुरक्षित है](https://scriphouse.com/resources/are-duty-credit-scrips-safe-to-buy)। ## ग्रे मार्केट के जाल से बचें WhatsApp ग्रुप और नकद सौदों में तीन आम धोखे हैं: एडिट किया हुआ लेजर स्क्रीनशॉट, एक ही स्क्रिप कई खरीदारों को बेचना, और लेजर के बाहर का सौदा जिसमें स्क्रिप में छिपी खराबी हो। जांची हुई एक्सचेंज पर ये तीनों बेअसर हो जाते हैं, क्योंकि स्क्रिप लाइव लेजर के खिलाफ जांची जाती है और पैसा स्क्रिप के हिलने से पहले लॉक होता है। विस्तार से [स्क्रिप स्कैम और उनसे कैसे बचें](https://scriphouse.com/resources/duty-credit-scrip-scams-and-how-to-avoid-them) देखें। ## आपके अकाउंटेंट के लिए कागज़ात हर खरीद के साथ एक GST इनवॉइस और एक स्टेटमेंट आता है जो कवर की गई फेस, रेट, फीस और आपकी नेट लागत दिखाता है। स्क्रिप खुद HSN 4907 के तहत GST-मुक्त है; GST सिर्फ Scriphouse फीस पर लगता है। इससे इनपुट-टैक्स का हिसाब साफ रहता है और आपकी किताबों में हर Bill of Entry की सही लागत का रिकॉर्ड रहता है। [देखें Scriphouse आयातकों के लिए कैसे काम करता है](https://scriphouse.com/importers)। ## अक्सर पूछे जाने वाले प्रश्न ### आयातक स्क्रिप से कस्टम ड्यूटी कैसे चुकाता है? Scriphouse पर आप अपने Bill of Entry की असेस हुई ड्यूटी डालते हैं, और Duty-Pay पूरी स्क्रिप का सबसे सस्ता बंडल तैयार करता है जो उसे कवर करे। स्क्रिप ड्यूटी के खिलाफ पूरी फेस पर लगती है, और चूंकि वह फेस से नीचे मिलती है, वही ड्यूटी कम कैश में चुक जाती है। ### स्क्रिप से ड्यूटी चुकाने में कितनी बचत होती है? चूंकि स्क्रिप फेस पर ड्यूटी चुकाती है पर फेस से थोड़ा नीचे बिकती है, Scriphouse के उदाहरण में एक पूरा-स्क्रिप बंडल नकद ड्यूटी से एक से चार प्रतिशत कम में पड़ता है। सटीक बचत उस दिन के firm quote और एक्सपायरी बैंड पर निर्भर करती है। ### क्या स्क्रिप खरीदना आयातक के लिए सुरक्षित है? हां, जब स्क्रिप जांची गई हो और ट्रेड लेजर पर सेटल हो। हर स्क्रिप का provenance लिस्ट होने से पहले जांचा जाता है, सेटलमेंट delivery-versus-payment पर होता है इसलिए आपका पैसा स्क्रिप हिलने से पहले लॉक होता है, और विफल सेटलमेंट उसी दिन पूरा रिफंड हो जाता है। ### क्या स्क्रिप की कीमत फेस से ज़्यादा हो सकती है? नहीं। Scriphouse ask को फेस वैल्यू के सौ प्रतिशत पर कैप करता है, क्योंकि स्क्रिप ड्यूटी के खिलाफ ठीक फेस के बराबर है। इसीलिए स्क्रिप से ड्यूटी चुकाना नकद के बराबर या उससे कम ही पड़ सकता है, ज़्यादा कभी नहीं। ## FAQ Q: आयातक स्क्रिप से कस्टम ड्यूटी कैसे चुकाता है? A: Scriphouse पर आप अपने Bill of Entry की असेस हुई ड्यूटी डालते हैं, और Duty-Pay पूरी स्क्रिप का सबसे सस्ता बंडल तैयार करता है जो उसे कवर करे। स्क्रिप ड्यूटी के खिलाफ पूरी फेस पर लगती है, और चूंकि वह फेस से नीचे मिलती है, वही ड्यूटी कम कैश में चुक जाती है। Q: स्क्रिप से ड्यूटी चुकाने में कितनी बचत होती है? A: चूंकि स्क्रिप फेस पर ड्यूटी चुकाती है पर फेस से थोड़ा नीचे बिकती है, Scriphouse के उदाहरण में एक पूरा-स्क्रिप बंडल नकद ड्यूटी से एक से चार प्रतिशत कम में पड़ता है। सटीक बचत उस दिन के firm quote और एक्सपायरी बैंड पर निर्भर करती है। Q: क्या स्क्रिप खरीदना आयातक के लिए सुरक्षित है? A: हां, जब स्क्रिप जांची गई हो और ट्रेड लेजर पर सेटल हो। हर स्क्रिप का provenance लिस्ट होने से पहले जांचा जाता है, सेटलमेंट delivery-versus-payment पर होता है इसलिए आपका पैसा स्क्रिप हिलने से पहले लॉक होता है, और विफल सेटलमेंट उसी दिन पूरा रिफंड हो जाता है। Q: क्या स्क्रिप की कीमत फेस से ज़्यादा हो सकती है? A: नहीं। Scriphouse ask को फेस वैल्यू के सौ प्रतिशत पर कैप करता है, क्योंकि स्क्रिप ड्यूटी के खिलाफ ठीक फेस के बराबर है। इसीलिए स्क्रिप से ड्यूटी चुकाना नकद के बराबर या उससे कम ही पड़ सकता है, ज़्यादा कभी नहीं। --- # RoDTEP स्क्रिप रेट आज: स्क्रिप का मोल क्या है और उसे क्या बदलता है (हिंदी) URL: https://scriphouse.com/resources/rodtep-scrip-rate-aaj-hindi Published: 2026-07-18 | Language: hi ज़्यादातर विक्रेता असल में यही टाइप करते हैं: RoDTEP स्क्रिप का आज मोल क्या है। ईमानदार जवाब यह है कि कोई एक नंबर नहीं है, क्योंकि स्क्रिप कोई लिस्टेड इंस्ट्रूमेंट नहीं है जिसका क्लोज़िंग भाव हो। यहां सीधी हिंदी में जानें कि स्क्रिप मोटे तौर पर कहां बैठती है, नंबर को ऊपर-नीचे क्या करता है, और अपनी स्क्रिप पर फर्म कीमत कैसे लें। ## चलता भाव: फेस से थोड़ा नीचे, पर हर स्क्रिप के लिए एक जैसा नहीं ड्यूटी-क्रेडिट स्क्रिप कस्टम ड्यूटी के खिलाफ अपनी पूरी फेस वैल्यू के बराबर है, इसलिए वह फेस से बहुत नीचे कभी नहीं बिकती। व्यवहार में एक साफ स्क्रिप फेस के 100% से थोड़ा नीचे हाथ बदलती है। इससे आगे देखने के लिए कोई चलता रेट नहीं है। किसी सुबह आपकी स्क्रिप का मोल इस पर निर्भर करता है कि वह किस स्कीम की है, उसमें कितनी वैलिडिटी बची है, लॉट कितना बड़ा है, और उस दिन आयातक असल में कितनी ड्यूटी क्लियर कर रहे हैं। इसीलिए Scriphouse कोई रेट कार्ड प्रकाशित नहीं करता, और न ही आपसे यह उम्मीद करता है कि आप अपनी स्क्रिप की कीमत दूसरों के सौदों के औसत से तय करें। हर स्क्रिप की कीमत उसी वक्त बनती है जब वह मांगी जाती है, उस स्कीम, उस एक्सपायरी बैंड और उस साइज़ की असली मांग के सामने। एक जैसी दो स्क्रिप दो अलग दिनों पर अलग कीमत ले सकती हैं, क्योंकि उनके पीछे की मांग अलग होती है। > **एक पंक्ति में:** स्क्रिप ड्यूटी के खिलाफ पूरी फेस के बराबर है और उससे ज़रा नीचे बिकती है। ठीक कहां, यह सवाल आपकी स्क्रिप के बारे में है, बाज़ार के बारे में नहीं। ## नंबर को एक दिन से दूसरे दिन क्या बदलता है ज़्यादातर काम चार चीज़ें करती हैं, और इनमें से कोई भी कोई डेस्क आपको कम देने का फैसला नहीं है: - **खरीदार की मांग।** स्क्रिप आयातकों के लिए ड्यूटी के खिलाफ फेस के बराबर है। जब आयातकों के पास ज़्यादा ड्यूटी कवर करनी हो, स्क्रिप की मांग बढ़ती है और नंबर फेस के करीब बैठता है। - **नई स्क्रिप की आपूर्ति।** जैसे-जैसे पोर्ट पर स्क्रोल मैच्योर होते हैं और नई स्क्रिप जारी होती हैं, बाज़ार में आपूर्ति बढ़ती है। स्थिर मांग के मुकाबले ज़्यादा आपूर्ति नंबर को थोड़ा नीचे धकेलती है। - **एक्सपायरी तक बचा समय।** स्क्रिप तभी काम की है जब उसे ड्यूटी में लगाया जा सके, इसलिए एक्सपायरी के करीब वाली स्क्रिप खरीदार के लिए कम मोल की है। इसीलिए एक ही स्कीम की दो स्क्रिप एक ही दिन अलग-अलग मोल की हो सकती हैं। - **स्कीम।** RoDTEP और RoSCTL अलग लाइनें हैं, अपनी-अपनी मांग और आपूर्ति के साथ, इसलिए एक ही दिन इनका स्तर अलग हो सकता है। सार यह है कि नंबर एक बाज़ार-पठन है, कोई मूड नहीं। यह उन कारणों से हिलता है जो आप देख सकते हैं, और जो ऑफर आपको मिलता है वह उन्हीं कारणों को उसी स्क्रीन पर दिखाता है। ## एक्सपायरी बाज़ार से ज़्यादा आपका नंबर क्यों बदल सकती है ज़्यादातर विक्रेताओं के लिए सबसे बड़ा उतार-चढ़ाव दिन का बाज़ार नहीं होता। यह होता है कि स्क्रिप अपनी [एक्सपायरी घड़ी](https://scriphouse.com/resources/when-does-a-scrip-expire) पर कहां बैठी है। एक्सपायरी से आराम से दूर स्क्रिप पूरी वैल्यू कमाती है, और जैसे-जैसे इस्तेमाल की खिड़की संकरी होती है नंबर नीचे उतरता है, क्योंकि खरीदार के पास क्रेडिट लगाने की जगह कम बचती है। इसलिए कुछ महीने रखी हुई स्क्रिप उसी दिन एक ताज़ा स्क्रिप से कम कीमत ले सकती है, सिर्फ इसलिए कि खिड़की संकरी हो गई। इसके लिए कोई तय कटौती की तालिका नहीं है, क्योंकि छोटी खिड़की की कीमत उस दिन की मांग पर निर्भर करती है, पर दिशा कभी नहीं बदलती। स्क्रिप उम्र के साथ बेहतर नहीं होती। ## अपनी स्क्रिप पर आज का नंबर कैसे लें आपको कोई रेट फीड ट्रैक करने या इधर-उधर पूछने की ज़रूरत नहीं। जब आप किसी Issued स्क्रिप पर [Sell Now](https://scriphouse.com/resources/sell-rodtep-scrips-online) खोलते हैं, तो Scriphouse उसी स्क्रिप की कीमत बनाता है और एक फर्म नंबर अपने कारणों के साथ उसी स्क्रीन पर दिखाता है: स्कीम, कितनी वैलिडिटी बची है, और लॉट का साइज़। वह ऑफर साठ सेकंड के लिए लॉक होता है, और एक मिनट के भीतर स्वीकार करने पर वही आपको मिलता है। कभी-कभी कोई ऑफर आता ही नहीं। अगर कोई नंबर आपके और किसी खरीदार, दोनों के लिए काम न करे, तो Scriphouse खराब कीमत दिखाने के बजाय कुछ नहीं दिखाता। ## क्या आज बेचने का अच्छा दिन है? ईमानदार जवाब यह है कि प्रतिशत के अंश के लिए बाज़ार को टाइम करना शायद ही इंतज़ार की लागत से बेहतर होता है, क्योंकि इंतज़ार के दौरान एक्सपायरी चुपचाप नंबर को खा जाती है। अगर स्क्रिप एक्सपायरी से आराम से दूर है, तो वह पहले ही पूरी वैल्यू कमा रही है, और ज़्यादा पक्का कदम है उसे बेच देना, किसी काल्पनिक बेहतर कीमत के लिए रोकने के बजाय। अगर आप बाज़ार देखना ही नहीं चाहते, तो Autopilot हर आने वाले स्क्रोल को आपके तय फ्लोर के ऊपर, सिर्फ पूरी स्क्रिप के रूप में बेचता है, और आपकी हद के बाहर की हर चीज़ आपकी मंज़ूरी के लिए रुकी रहती है। [देखें Scriphouse निर्यातकों के लिए कैसे काम करता है](https://scriphouse.com/exporters)। ## अक्सर पूछे जाने वाले प्रश्न ### RoDTEP स्क्रिप का आज रेट क्या है? कोई एक चलता रेट नहीं है, और जो आपकी स्क्रिप देखे बिना कोई नंबर बता दे, वह अंदाज़ा लगा रहा है। एक साफ स्क्रिप अपनी फेस वैल्यू से थोड़ा नीचे बिकती है, और वह ठीक कहां बैठेगी यह स्कीम, बची हुई वैलिडिटी, लॉट के साइज़, स्क्रिप पूरी है या नहीं, और उस दिन की मांग पर निर्भर करता है। Scriphouse पर नंबर तब बनता है जब आप उसे मांगते हैं, और साठ सेकंड के लिए फर्म रहता है। ### स्क्रिप का नंबर रोज़ क्यों बदलता है? मुख्य रूप से चार चीज़ें: ड्यूटी कवर करने के लिए आयातकों की मांग, नई जारी स्क्रिप की आपूर्ति, स्क्रिप एक्सपायरी के कितने करीब है, और वह कौन सी स्कीम है (RoDTEP और RoSCTL अलग लाइनों पर बनते हैं)। नंबर एक बाज़ार-पठन है, और ऑफर अपने कारण उसी स्क्रीन पर दिखाता है। ### क्या पुरानी स्क्रिप कम में बिकती है? हां। एक्सपायरी के करीब कीमत गिरती है क्योंकि खरीदार के पास स्क्रिप लगाने का कम समय होता है। एक्सपायरी से आराम से दूर स्क्रिप पूरी वैल्यू कमाती है, और खिड़की संकरी होते ही नंबर नीचे उतरता है, इसलिए पुरानी स्क्रिप उसी दिन एक ताज़ा स्क्रिप से कम कीमत ले सकती है। ### क्या Scriphouse कोई रेट प्रकाशित करता है जिसे मैं पहले देख सकूं? नहीं। स्क्रिप के लिए कोई मानक रेट है ही नहीं, इसलिए एक नंबर छापना ऐसी बाज़ार-सत्ता का दावा होगा जो अभी किसी ने कमाई नहीं है। इसके बदले आपको मिलता है अपनी स्क्रिप पर अपना नंबर, असली मांग के सामने उसी वक्त बना, अपने कारणों के साथ, और तय करने के लिए साठ सेकंड। ## FAQ Q: RoDTEP स्क्रिप का आज रेट क्या है? A: कोई एक चलता रेट नहीं है, और जो आपकी स्क्रिप देखे बिना कोई नंबर बता दे, वह अंदाज़ा लगा रहा है। एक साफ स्क्रिप अपनी फेस वैल्यू से थोड़ा नीचे बिकती है, और वह ठीक कहां बैठेगी यह स्कीम, बची हुई वैलिडिटी, लॉट के साइज़, स्क्रिप पूरी है या नहीं, और उस दिन की मांग पर निर्भर करता है। Scriphouse पर नंबर तब बनता है जब आप उसे मांगते हैं, और साठ सेकंड के लिए फर्म रहता है। Q: स्क्रिप का नंबर रोज़ क्यों बदलता है? A: मुख्य रूप से चार चीज़ें: ड्यूटी कवर करने के लिए आयातकों की मांग, नई जारी स्क्रिप की आपूर्ति, स्क्रिप एक्सपायरी के कितने करीब है, और वह कौन सी स्कीम है (RoDTEP और RoSCTL अलग लाइनों पर बनते हैं)। नंबर एक बाज़ार-पठन है, और ऑफर अपने कारण उसी स्क्रीन पर दिखाता है। Q: क्या पुरानी स्क्रिप कम में बिकती है? A: हां। एक्सपायरी के करीब कीमत गिरती है क्योंकि खरीदार के पास स्क्रिप लगाने का कम समय होता है। एक्सपायरी से आराम से दूर स्क्रिप पूरी वैल्यू कमाती है, और खिड़की संकरी होते ही नंबर नीचे उतरता है, इसलिए पुरानी स्क्रिप उसी दिन एक ताज़ा स्क्रिप से कम कीमत ले सकती है। Q: क्या Scriphouse कोई रेट प्रकाशित करता है जिसे मैं पहले देख सकूं? A: नहीं। स्क्रिप के लिए कोई मानक रेट है ही नहीं, इसलिए एक नंबर छापना ऐसी बाज़ार-सत्ता का दावा होगा जो अभी किसी ने कमाई नहीं है। इसके बदले आपको मिलता है अपनी स्क्रिप पर अपना नंबर, असली मांग के सामने उसी वक्त बना, अपने कारणों के साथ, और तय करने के लिए साठ सेकंड। --- # Duty-Credit Scrip Glossary: Every Term, Plainly Defined URL: https://scriphouse.com/resources/duty-credit-scrip-glossary Published: 2026-07-19 | Language: en-IN The scrip market runs on a compact vocabulary: a scroll, a ledger, a face value, an expiry band, a settlement model. This glossary defines every term a buyer or seller actually meets, in plain language, so the rest of the guides read easily. ## The schemes and instruments ### Duty-credit scrip A government-issued credit that remits the embedded duties and taxes on exports. It holds a face value usable against customs duty and can be sold or transferred. It lives as an electronic entry in the ICEGATE ledger, not as paper. ### RoDTEP Remission of Duties and Taxes on Exported Products. The main current scheme, it refunds hidden central, state, and local duties on most exported goods as a duty-credit scrip. See [what is a RoDTEP scrip](https://scriphouse.com/resources/what-is-a-rodtep-scrip). ### RoSCTL Rebate of State and Central Taxes and Levies. A duty-credit scheme specifically for apparel and made-up textile exports, working the same way as RoDTEP on its own line. See [RoDTEP vs RoSCTL](https://scriphouse.com/resources/rodtep-vs-rosctl). ### MEIS Merchandise Exports from India Scheme. A legacy incentive scheme, now discontinued for new exports, that issued transferable duty-credit scrips against merchandise exports. Older MEIS scrips may still circulate within their validity. See [MEIS, SEIS and legacy scrips](https://scriphouse.com/resources/meis-seis-and-legacy-duty-credit-scrips). ### SEIS Service Exports from India Scheme. The legacy counterpart to MEIS for service exporters, also discontinued for new claims, which issued duty-credit scrips against eligible service exports. ### Types of scrip The umbrella for the duty-credit family, RoDTEP, RoSCTL, and legacy MEIS and SEIS, each with its own eligibility and scheme code but the same basic mechanic. See [types of duty-credit scrips in India](https://scriphouse.com/resources/types-of-duty-credit-scrips-in-india). ## The systems and identifiers ### ICEGATE The Indian Customs national portal for electronic filing and duty payment. It hosts the ledger where scrips are issued, held, transferred, and applied against duty. See [the Electronic Duty Credit Ledger explained](https://scriphouse.com/resources/electronic-duty-credit-ledger-icegate-explained). ### Electronic Duty Credit Ledger The on-ICEGATE ledger that records each duty-credit scrip against an exporter's IEC, with its face value, balance, scheme, and expiry. It is the single source of truth for whether a scrip is genuine, unspent, and current, not a screenshot. ### IEC Importer-Exporter Code. The ten-character identifier every Indian importer and exporter needs to trade across borders. Scrips are issued to, and transferred between, IECs. See [ICEGATE registration for scrip holders](https://scriphouse.com/resources/icegate-registration-for-scrip-holders). ### Shipping bill The customs document filed for an export consignment. It carries the details that determine a scrip claim, and its chain is one of the things provenance screening verifies before a scrip trades. ### Scroll The processing step that generates a scrip. A scroll matures at the port after export, and on maturity the duty-credit scrip issues into the exporter's ledger. In short: the scroll runs, the scrip appears. ### Bill of Entry The customs document filed to clear an import consignment. It carries the assessed customs duty an importer must pay, in cash or with duty-credit scrips. See [how to pay customs duty with scrips](https://scriphouse.com/resources/pay-customs-duty-with-scrips). ### HSN 4907 The tariff classification under which duty-credit scrips fall for GST. The sale of a scrip itself is GST-exempt under HSN 4907 (S. No. 137 of Notification 10/2025-Central Tax (Rate), from 22-09-2025); GST applies only to a platform's service fee, not to the scrip. See [GST on duty-credit scrips](https://scriphouse.com/resources/gst-on-duty-credit-scrips). ## Value, timing, and rate ### Face value The amount a scrip can discharge against customs duty. A scrip of one lakh face pays one lakh of duty, which is why scrips trade a little below face and never above it. See [face value explained](https://scriphouse.com/resources/duty-credit-scrip-face-value-explained). ### Reference rate A published number for what an instrument is generally worth, so that any particular price can be read against something. Duty credit does not have one, and Scriphouse does not publish one, because at the volume this market trades a number like that would be an average presented as authority rather than a benchmark. See [how RoDTEP and RoSCTL scrips are priced](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced). ### Live pricing What replaces a rate card. A scrip is priced at the moment a price is asked for, against real demand for that scheme, that expiry band and that size, so two identical scrips can price differently on two days. See [how RoDTEP and RoSCTL scrips are priced](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced). ### Firm price The number on your own scrip, produced when you ask for it and held for sixty seconds. It is a price rather than an indication: accept inside the minute and it is what you are paid. ### Expiry band The bracket a scrip falls into based on how far it is from expiry, which moves what a buyer will pay for it. The direction is down as expiry nears, because there is less room to apply the credit, and a scrip comfortably clear of expiry earns full value. There is no fixed table. See [when does a scrip expire](https://scriphouse.com/resources/when-does-a-scrip-expire). ### Size of the lot A large, clean position and a small one are not the same proposition to a buyer, because absorbing duty credit takes duty to absorb it against. It is the one factor that tends to move a price up rather than down. ## Settlement and protection ### T+0 Same-business-day settlement. On a T+0 trade the payout reaches the seller the same business day the trade is accepted, with a bank UTR, rather than days later. See [same-day T+0 settlement](https://scriphouse.com/resources/same-day-t0-scrip-settlement-explained). ### Delivery-versus-payment (DvP) A settlement model where the asset and the money move together, so neither side is exposed. The buyer's funds lock before the scrip moves, and the transfer executes on ICEGATE only then, which removes first-mover risk. ### UTR Unique Transaction Reference. The identifier a bank transfer carries that lets you trace a payout. A real settlement produces a UTR; a promise without one is just a promise. ### Provenance screening The pre-listing check that verifies a scrip against the live ledger status, the shipping-bill chain, the seller's IEC history, and KYC, so a fake, spent, or disputed scrip does not reach a buyer. See [how provenance screening works](https://scriphouse.com/resources/how-scrip-provenance-screening-works). ### Transferee protection The safeguard, under government notifications from September 2022, that shields a bona-fide transferee from a seller's prior defaults on a genuine on-ledger transfer, so a clean scrip stays clean in the buyer's hands. See [is it legal to buy and sell scrips](https://scriphouse.com/resources/is-it-legal-to-buy-and-sell-duty-credit-scrips). ### Whole-scrip bundle The cheapest bundle assembled from whole scrips to cover an assessed Bill of Entry, with no part-scrips to reconcile, optimised for the buyer's total cost and capped at face. See [how importers save with scrips](https://scriphouse.com/resources/how-importers-save-with-duty-credit-scrips). ### Autopilot The seller setting that sells every future scroll at a firm price above a floor you set, whole scrips only, holding anything outside your guard-rails for your tap so you keep the veto without the chore. ### Net-realisation statement The per-trade document showing the rate, the fee, and your take-home, issued alongside the GST invoice so the outcome of a trade is fully accounted for. See [accounting and GST for scrips](https://scriphouse.com/resources/duty-credit-scrips-accounting-and-gst). --- # RoDTEP Scroll Not Generated: the Five Checks, in Order URL: https://scriphouse.com/resources/rodtep-scroll-not-generated Published: 2026-07-25 | Language: en-IN The goods shipped, the shipping bill cleared, and the Electronic Duty Credit Ledger is still empty. A scrip you never received is duty credit you have already earned and are quietly writing off. The chain from shipping bill to ledger has five links, so run them as a diagnostic in strict order: the first check that fails is your cause, and each one tells you exactly who to call. Start with the answer: an empty ledger means the chain stopped at one of five points, and all five can be checked in a fixed order in under an hour. Work them in sequence. Each check is a precondition for the one after it, so the first failure you find is the cause, and stopping there saves you from chasing a Customs house about something your own shipping bill never asked for. ## Read this first: where the scroll sits in the sequence A duty credit scrip does not appear the moment your goods leave. The [ICEGATE e-Scrip advisory](https://www.icegate.gov.in/guidelines/others/advisory-e-scrip-avail-export-incentive-schemes-rosctl-rodtep) (version 0.11 dated 16 August 2024, paragraph 1(a)) sets the chain out in five moves: the exporter makes a claim for RoSCTL or RoDTEP in the shipping bill by making a declaration; once the EGM is filed the claim is processed by Customs; once processed, a scroll carrying all individual shipping bills for the admissible amount is generated and made available in the user account at ICEGATE; the exporter creates an e-Scrip account; and the exporter logs in and generates the e-Scrip after selecting the relevant shipping bills. Five moves, five things that can fail. The checks below follow that order exactly, because a later check cannot pass while an earlier one is failing. > **The distinction that saves time:** a scroll that was never generated is a shipping bill and Customs problem, and it is fixed at the port. A scroll that exists but has not been turned into a scrip is a problem at your end, and it is fixed by logging in. Checks 1 to 4 sort out the first kind. Check 5 sorts out the second. ## Check 1: was RODTEPY declared item wise in the shipping bill ### What to check Pull the shipping bill and read the declaration line by line, not bill by bill. Paragraph I(c) of [ICEGATE Advisory No. 01/2021](https://content.dgft.gov.in/Website/RoDTEP_Advisory.pdf) requires, for each item, INFO TYPE = DTY, INFO QFR = RDT and INFO CODE = **RODTEPY** where RoDTEP is availed, with the quantity and its unit alongside, plus a Statement table entry of STATEMENT TYPE = DEC and STATEMENT CODE = RD001. The step by step is in [how to claim RoDTEP in the shipping bill](https://scriphouse.com/resources/how-to-claim-rodtep-in-the-shipping-bill). ### What you will see - **RODTEPN, or no entry at all.** Then there is no delayed scroll to chase. Paragraph I(d) of the same advisory states that if RODTEPY is not specifically claimed in the shipping bill, no RoDTEP would accrue to the exporter. The credit never came into existence. - **RODTEPY on some lines only.** The claim is per item, so a bill can legitimately carry a claim on some lines and none on others. A scroll smaller than you expected is often this, not a fault. - **RODTEPY on every line, and still nothing.** Then the declaration is not your problem. Move to check 2. Before you do, confirm the goods carry a rate at all: the Appendix 4R schedule notified by DGFT Notification 32/2024-25 with effect from 10 October 2024 and amended most recently by Notification 15/2026-27 with effect from 1 May 2026 is HS code wise, a line carrying no rate produces no credit by design, and many lines carry a per unit value cap so the entitlement is the lower of rate times FOB and cap times quantity. [Eligibility and exclusions](https://scriphouse.com/resources/rodtep-eligibility-and-exclusions) covers what is left out on purpose, and the [RoDTEP calculator](https://scriphouse.com/tools/rodtep-calculator) gives you the figure to expect per bill. ### Who to contact Your customs broker, because the declaration is keyed by them, usually from the template of the previous job. Ask for the filed shipping bill copy showing the item level entries, not a verbal assurance that it was claimed. If the declaration went in wrong and the goods have gone, there is a written recovery route rather than a lost cause: [post export conversion of the shipping bill](https://scriphouse.com/resources/forgot-to-claim-rodtep-shipping-bill-amendment) sets out the application, the one year window, and the honest odds. ## Check 2: is the EGM filed and error free ### What to check This is the silent blocker, the one that stops more scrolls than any other cause and produces no message to tell you so. Section 5.5 of the ICEGATE e-Scrip advisory is explicit: post filing of the Gateway EGM in respect of the processed shipping bills, the RoDTEP scrolls will be generated by the Customs location, on a first in first out basis in a phased manner. So ask two questions of the export leg: has the EGM been filed, and does it reconcile against this shipping bill. At a gateway port it is the gateway EGM that counts. ### What you will see - **EGM unfiled or in error.** The shipping bill will simply sit. Nothing is queued, nothing is pending an officer, and no amount of waiting moves it, because the event that starts processing has not happened. - **EGM filed but not reconciling.** Usually a container, quantity or bill of lading mismatch between what the carrier declared and what the shipping bill says. It behaves exactly like an unfiled EGM until it is corrected. - **EGM filed and clean.** Then the claim is with Customs for processing, and check 3 tells you whether processing has finished. One consequence worth knowing before you go hunting for a correction: paragraph I(d) of Advisory No. 01/2021 provides that no changes in the claim will be allowed after the filing of the EGM. Fixing an EGM error is possible. Fixing the RoDTEP claim itself after that point is not, other than through the conversion route linked above. ### Who to contact The shipping line or airline files the EGM, so that is where the filing itself lives. Your customs broker is the right person to chase the correction, because they hold both documents and can see the mismatch. If the line insists the EGM has been filed and corrected and the shipping bill still shows otherwise, take it to the EDI or Systems section at the port of export, which is where message level failures are resolved. ## Check 3: does the shipping bill appear against your ledger on ICEGATE ### What to check Log in to ICEGATE against the IEC that exported, open **e-Scrip Credit Ledger** under the Dashboard section, then Ledger Management. Under section 3.1 of the e-Scrip advisory, the Scrip Generation tab lists the shipping bills for which e-Scrips are to be generated. That list is the answer to the whole question: a shipping bill that appears there has been scrolled, and one that does not has not. For credits already taken, section 3.2 provides that the Scrip Details tab carries a View Scrolls link in the Scroll No. field, showing the scroll numbers constituting the shipping bills from which a scrip was generated. [Checking your scrip balance](https://scriphouse.com/resources/how-to-check-your-scrip-balance-on-icegate) walks the same screens. ### What you will see - **The bill is listed for generation.** Nothing is stuck. The scroll is done and the credit is waiting for you to act on it. Generate the scrip today rather than next quarter, for the expiry reason set out below. - **The bill is absent.** The scroll has not been generated for it. Go to check 4. - **The amount is smaller than you expected.** Read it against the 4R line before treating it as an error. Per unit value caps bind more often than exporters expect, and the credit is the lower of the two computations. ### Who to contact Nobody yet, if the bill is simply absent. That is a finding, not a grievance, and check 4 tells you who owns it. If the login itself fails, the ledger will not open, or the screens error out, that is the ICEGATE helpdesk, which runs a 24x7 service for trade users. ## Check 4: is the scroll generated but held at the port ### What to check Three holds sit between a processed shipping bill and a scroll, and they are worth eliminating in this order because the first two stop everything at once while the third stops one bill. - **The Annual RoDTEP Return.** Para 4.94(2) of the Handbook of Procedures 2023 provides that where the Annual RoDTEP Return has not been filed, no further scroll out of the claims on the shipping bills is permitted at the Customs Port of Export after the grace period of three months, that is after 30th June. If several bills have gone quiet together, check this first: [the Annual RoDTEP Return](https://scriphouse.com/resources/rodtep-annual-return-arr) covers who owes it and how scroll out resumes. - **A suspension that travels.** ICEGATE Advisory No. 01/2021 records that where a suspension is placed on an exporter or a shipping bill for Drawback, the same will also be applicable for the purpose of scrolling out of RoDTEP benefits. A Drawback problem can therefore hold a RoDTEP scroll even though the two claims are separate. - **The bill is still in processing.** Paragraph II of the same advisory provides that bills carrying a RoDTEP or Drawback claim go to the Risk Management System after the EGM is filed, and are then either sent to an officer or facilitated straight to the scroll queue. A bill with an officer, or held in a query, has not reached scroll generation. Nothing is wrong in principle. The sequence has not got there. ### What you will see The shape of the silence tells you which of the three you have. Several shipping bills across several months going quiet at the same time points to a block on the IEC, so look at the return and at any Drawback suspension. One bill quiet while its neighbours scrolled points to that bill: a query, an officer's action, or the scroll queue simply not having reached it, since scrolls are generated on a first in first out basis in a phased manner. ### Who to contact The Customs location that handled the export, because that is where scrolls are generated and nowhere else. Approach the EDI or Systems section there through your customs broker, with the shipping bill number, the date, the port, the EGM particulars and a copy of the filed bill showing the item level declaration. A named bill with its paperwork attached moves. A general complaint that scrips are not arriving does not. The Annual RoDTEP Return is the one item on this list that is yours to fix rather than theirs. ## Check 5: does an e-scrip ledger account exist to receive the credit ### What to check A generated scroll still needs somewhere to land in your view of the portal. Section 2 of the e-Scrip advisory provides that the e-Scrip functionality can be used only after creating an e-Scrip account at ICEGATE, and that the user must be a valid IEC holder or customs broker licence holder registered on ICEGATE with a digital signature. The account is created from the Dashboard under e-Scrip Credit Ledger, then Ledger Management, then Add New Account, selecting the scheme as RoDTEP or RoSCTL. Confirm an account exists for the right scheme, under the IEC that actually exported. ### What you will see - **No account, or an account under the wrong IEC.** Then the ledger you have been refreshing is not the one your credits are addressed to, and the fault has been at your end throughout. [ICEGATE registration for scrip holders](https://scriphouse.com/resources/icegate-registration-for-scrip-holders) and [the ledger explainer](https://scriphouse.com/resources/electronic-duty-credit-ledger-icegate-explained) cover both halves. - **An account exists and the scrip has issued.** Then registration of the e-scrip for use is automatic at the customs station of export under Regulation 5 of the Electronic Duty Credit Ledger Regulations, 2021, and the instrument is live: it pays basic customs duty on your own imports, that is duties of customs under the First Schedule to the Customs Tariff Act, 1975, and never IGST, GST compensation cess or Social Welfare Surcharge. - **The digital signature is the blocker.** A registration that stalls on the signature is a portal problem with a portal fix, not a Customs matter, and it is worth clearing before the next scroll matures rather than after. ### Who to contact The ICEGATE helpdesk, for registration, signature and account creation failures. Your customs broker cannot create the account for you, and the Customs house at the port has no part in it. ## What it costs to leave it Two things, and the second one surprises people. The obvious cost is credit you have earned and not received. The less obvious one is the clock. Under Regulation 6(2) of the Electronic Duty Credit Ledger Regulations, 2021, an e-scrip is valid for two years from its creation in the ledger, and that validity does not reset when the scrip is transferred. Every month a scroll sits unnoticed is a month you will not get back once the scrip issues, and a scrip found late is worth less than the same scrip found early, for the reasons in [the expiry guide](https://scriphouse.com/resources/when-does-a-scrip-expire). There is a scheme level clock too. RoDTEP is notified as in force to 30 September 2026 by DGFT Notification 74/2025-26. If no continuation is notified, the scheme lapses when the notified period ends, which makes a stalled claim on an export already made worth resolving now rather than parking. The mechanics are summarised at [the RoDTEP overview](https://scriphouse.com/rodtep). Chasing a stalled scroll is not admin. It is recovering value that has a deadline on it. ## When the credit does land Scriphouse does not generate scrolls, and no private party can. What changes is that you stop finding out late. Once your ledger is connected, scrips arrive on their own as scrolls mature, each landing with its face value, expiry and status, so an export that produced no credit shows up as a gap you can work rather than as silence you have to notice. If you have import duty to absorb, use the scrip. If you do not, sell it: the sale is exempt from GST under HSN 4907 per S. No. 137 of Notification 10/2025-Central Tax (Rate) effective 22-09-2025, and a transfer is a two sided handshake on ICEGATE, where under sections 3.4 and 3.5 of the e-Scrip advisory the transferor initiates against the transferee's ICEGATE ID and IEC, verifies with an OTP valid for fifteen minutes, and the scrip then sits in Transfer Pending until the transferee approves. That pending window is where counterparty risk lives in a private deal, because nothing moves while it is open. On Scriphouse the first trade on each IEC is free, and after that the self serve fee is 0.40 per cent of the value that settles plus 18 per cent GST on the sell side. Quotes are firm for 60 seconds, settlement is atomic delivery versus payment on ICEGATE with T+0 payout and a bank UTR, and every trade ships a GST invoice and a net realisation statement. [Selling RoDTEP scrips online](https://scriphouse.com/resources/sell-rodtep-scrips-online) covers the sequence, and [how Scriphouse works for exporters](https://scriphouse.com/exporters) covers the rest. ## Frequently asked questions ### Why has my RoDTEP scroll not been generated? One of five things, checked in this order: the RODTEPY declaration was not made item wise in the shipping bill, the EGM is unfiled or does not reconcile, the shipping bill has not appeared for scrip generation against your ledger, the scroll is held at the port by an unfiled Annual RoDTEP Return or a Drawback suspension or unfinished processing, or no e-Scrip account exists under the exporting IEC to receive the credit. The first check that fails is your cause. ### How long does a RoDTEP scroll take after export? There is no single number, because scroll generation follows the Gateway EGM and then Customs processing, and both vary by port and by carrier. Section 5.5 of the ICEGATE e-Scrip advisory also provides that scrolls may be generated on a first in first out basis in a phased manner. What matters more than an average is whether the sequence is moving: if the EGM is filed and clean and the bill has been processed, waiting longer will not help. ### My EGM is filed but there is still no scroll. What now? Check whether the block sits on the IEC rather than the bill. Para 4.94(2) of the Handbook of Procedures 2023 stops further scroll out at the Customs Port of Export where the Annual RoDTEP Return has not been filed, after a grace period of three months, that is after 30th June. ICEGATE Advisory No. 01/2021 also records that a Drawback suspension on an exporter or a shipping bill applies equally to scrolling out of RoDTEP. Several bills quiet at once points to one of those two. One bill quiet points to processing on that bill. ### Can I claim RoDTEP if RODTEPY was not declared on the shipping bill? Not through the normal route. Paragraph I(d) of ICEGATE Advisory No. 01/2021 states that if RODTEPY is not specifically claimed in the shipping bill, no RoDTEP would accrue, and no changes in the claim are allowed after the EGM is filed. What remains is a written application for post export conversion of the shipping bill, generally within one year of clearance, decided on documents that existed at the time of export. It is discretionary, so file early and file clean. ### Who do I contact about a missing RoDTEP scroll? It depends on which check failed. The declaration is your customs broker. The EGM is the shipping line or airline, chased through your broker. A scroll that will not generate against a clean bill is the Customs location that handled the export, approached through its EDI or Systems section with the shipping bill number, date, port and a copy of the filed bill. Registration, signature and ledger access failures are the ICEGATE helpdesk. ### Does a missing scroll mean I have lost the benefit? Only where the claim was never declared, and even then a conversion application may recover it. In most cases the chain has stalled rather than closed, and it resumes once the blocking step is cleared. The real cost is time, because an e-scrip is valid for two years from its creation in the ledger under Regulation 6(2) of the Electronic Duty Credit Ledger Regulations, 2021, so a credit found late has less useful life than the same credit found early. ## FAQ Q: Why has my RoDTEP scroll not been generated? A: One of five things, checked in this order: the RODTEPY declaration was not made item wise in the shipping bill, the EGM is unfiled or does not reconcile, the shipping bill has not appeared for scrip generation against your ledger, the scroll is held at the port by an unfiled Annual RoDTEP Return or a Drawback suspension or unfinished processing, or no e-Scrip account exists under the exporting IEC to receive the credit. The first check that fails is your cause. Q: How long does a RoDTEP scroll take after export? A: There is no single number, because scroll generation follows the Gateway EGM and then Customs processing, and both vary by port and by carrier. Section 5.5 of the ICEGATE e-Scrip advisory also provides that scrolls may be generated on a first in first out basis in a phased manner. What matters more than an average is whether the sequence is moving: if the EGM is filed and clean and the bill has been processed, waiting longer will not help. Q: My EGM is filed but there is still no scroll. What now? A: Check whether the block sits on the IEC rather than the bill. Para 4.94(2) of the Handbook of Procedures 2023 stops further scroll out at the Customs Port of Export where the Annual RoDTEP Return has not been filed, after a grace period of three months, that is after 30th June. ICEGATE Advisory No. 01/2021 also records that a Drawback suspension on an exporter or a shipping bill applies equally to scrolling out of RoDTEP. Several bills quiet at once points to one of those two. One bill quiet points to processing on that bill. Q: Can I claim RoDTEP if RODTEPY was not declared on the shipping bill? A: Not through the normal route. Paragraph I(d) of ICEGATE Advisory No. 01/2021 states that if RODTEPY is not specifically claimed in the shipping bill, no RoDTEP would accrue, and no changes in the claim are allowed after the EGM is filed. What remains is a written application for post export conversion of the shipping bill, generally within one year of clearance, decided on documents that existed at the time of export. It is discretionary, so file early and file clean. Q: Who do I contact about a missing RoDTEP scroll? A: It depends on which check failed. The declaration is your customs broker. The EGM is the shipping line or airline, chased through your broker. A scroll that will not generate against a clean bill is the Customs location that handled the export, approached through its EDI or Systems section with the shipping bill number, date, port and a copy of the filed bill. Registration, signature and ledger access failures are the ICEGATE helpdesk. Q: Does a missing scroll mean I have lost the benefit? A: Only where the claim was never declared, and even then a conversion application may recover it. In most cases the chain has stalled rather than closed, and it resumes once the blocking step is cleared. The real cost is time, because an e-scrip is valid for two years from its creation in the ledger under Regulation 6(2) of the Electronic Duty Credit Ledger Regulations, 2021, so a credit found late has less useful life than the same credit found early. --- # How to Claim RoDTEP in the Shipping Bill: the RODTEPY Declaration, Step by Step URL: https://scriphouse.com/resources/how-to-claim-rodtep-in-the-shipping-bill Published: 2026-08-23 | Language: en-IN Almost every exporter who never received a RoDTEP scrip lost it at the same place: the shipping bill. The claim is made at export, at item level, in codes, and once the Export General Manifest is filed it cannot be changed. This is exactly what has to be on the bill, and what happens after it is. ## The claim is the whole thing RoDTEP is not applied for after the fact. Regulation 2(b) of the Electronic Duty Credit Ledger Regulations, 2021 defines a claim as "a claim of duty credit under the Schemes, made by an exporter in the shipping bill or bill of export by providing the appropriate declaration at the item level in the said shipping bill or bill of export in the customs automated system". Every word of that is load bearing: in the shipping bill, at item level, as a declaration, in the system. ICEGATE puts the consequence more bluntly than any regulation does. Paragraph I(d) of [ICEGATE Advisory No. 01/2021](https://content.dgft.gov.in/Website/RoDTEP_Advisory.pdf) states that "if RODTEPY is not specifically claimed in the Shipping Bill, no RoDTEP would accrue to the exporter". There is no later form, no condonation route named in the advisory, and no scroll to chase. The credit simply never comes into existence. > **In one line:** the scrip you sell in a year's time is created by six fields you type at export. Miss them and there is nothing to recover. ## The exact declarations, field by field Paragraph I(c) of the same advisory specifies what goes in the SW_INFO_TYPE table of the shipping bill, for each item: - **INFO TYPE = DTY** - **INFO QFR = RDT** - **INFO CODE = RODTEPY** if RoDTEP is availed, or **RODTEPN** if it is not - **INFO MSR**, the quantity of the item in the statistical unit of quantity prescribed under the Customs Tariff Act for that RITC line - **INFO UQC**, the unit of quantity code for the figure entered in INFO MSR Then, for every item where RODTEPY is claimed, a second entry goes in the Statement table: **STATEMENT TYPE = DEC** and **STATEMENT CODE = RD001**. The advisory explains what that code stands for, which is that "the exporter has made the necessary declaration as enclosed in Annexure B, while claiming RoDTEP benefit". Two things follow from the shape of this. It is per item, not per shipping bill, so a bill can carry RODTEPY on some lines and RODTEPN on others, and a line left out is simply a line with no claim on it. And it is a code, not a narrative, so a claim is either correctly formed or it is not there at all. ## What RD001 actually commits you to The statement code is short. The declaration behind it, set out in Annexure B to Advisory No. 01/2021, is three undertakings, and they are worth reading before you sign them into a thousand shipping bills: - To abide by the provisions of the RoDTEP scheme, "including conditions, restrictions, exclusions and time-limits", and the relevant notifications and regulations as amended from time to time. - That the claim "is not with respect to any duties or taxes or levies which are exempted or remitted or credited under any other mechanism outside RoDTEP". This is the no double remission undertaking, and it is the one that interacts with other export schemes. - To preserve and produce documents relating to the exported goods for audit, "in the manner and for the time period prescribed in the Customs Audit Regulations, 2018". That second undertaking is the reason a customs broker cannot treat RODTEPY as a default tick. Whether a particular export is on the right side of it is a question about the other benefits taken on those goods, and it is answered before the bill is filed, not after a scroll fails to appear. ## There is no schedule serial number, and that catches people out Exporters used to Drawback expect to look up a serial number against a schedule. Paragraph I(b) of the advisory says explicitly that "unlike Drawback, there is no separate serial numbers based on a schedule for claiming RoDTEP", because the rates are notified against the RITC code itself, so no separate code or schedule serial number is declared. The practical effect is that your HS classification is doing double duty. It decides the tariff treatment and it decides the rate that will be applied to the claim, with no second field to correct it. A line declared under a code that does not carry a rate produces a claim that computes to nothing, and that is a classification conversation, not a portal problem. [How RoDTEP rates are calculated](https://scriphouse.com/resources/how-rodtep-rates-are-calculated) covers the schedule side of this. ## The deadline nobody tells you about: the EGM The same paragraph I(d) carries the sentence that decides whether a mistake is fixable: "No changes in the claim will be allowed after the filing of the EGM." That is the real deadline on a RoDTEP claim, and it is not a date. It is an event, it usually belongs to the shipping line or the freight forwarder rather than to you, and it commonly happens within days of the vessel sailing. By the time an exporter notices in the ledger that nothing arrived, the window closed months ago. > **The habit that protects the credit:** check the claim on the bill before the vessel sails, not when the scrip fails to appear. The audit that matters is of your filing routine, not of your ledger. ## What happens after the bill is filed Paragraph II of Advisory No. 01/2021 sets out the processing. Shipping bills carrying a RoDTEP or Drawback claim are sent to the Risk Management System after the EGM is filed, and on the RMS input they either go to an officer for processing or are facilitated straight to the scroll queue. Once processed, the bill moves to the respective scroll queue. The advisory also notes that a suspension placed on an exporter or a shipping bill for Drawback applies equally to scrolling out of RoDTEP benefits. Regulation 3(3) of the Electronic Duty Credit Ledger Regulations, 2021 then provides that once the claim is allowed, a scroll for duty credit is generated by the proper officer in the customs automated system, and that separate scrolls are generated for each Scheme. Regulation 3(4) makes the scroll details visible to the exporter in the system. From there it is a ledger question rather than a shipping bill question. If the scroll has not appeared, [RoDTEP scroll not generated](https://scriphouse.com/resources/rodtep-scroll-not-generated) works through the causes in order. ## The clock that starts at the scroll One thing at this stage is easy to miss and expensive to miss. Regulation 4(1) gives the exporter the option to combine duty credits from one or more shipping bills and carry them forward into an e-scrip, customs station wise, "within a period of one year from the date of generation of the scroll". The proviso then says that if the exporter does not exercise that option within the year, the system creates the e-scrip automatically: the credits in each scroll are combined customs station wise for each Scheme into a single e-scrip in that exporter's ledger. So the credit is not lost at the one year mark. What is lost is your control over how it is packaged, and packaging is not cosmetic: Regulation 7(2) provides that duty credit is transferred at a time for the entire amount in the e-scrip and that transfer in part is not permitted, so the shape of the e-scrip decides what you can sell and to whom. [Face value explained](https://scriphouse.com/resources/duty-credit-scrip-face-value-explained) covers why lot size moves what a scrip fetches. ## What we could not establish - **Whether a missed RODTEPY can ever be corrected.** The advisory says no changes after the EGM and names no remedy. We found no notification, circular or public trade notice creating an amendment or condonation route for an unclaimed RoDTEP benefit. That is not the same as proof that no relief has ever been granted in a particular case, and we make no claim either way. What we will not do is tell an exporter there is a route back when the instrument says there is not. - **The current position on Advance Authorisation, EOU and jobbing.** Paragraph I(e) of Advisory No. 01/2021 records that the system carried checks to disallow RoDTEP where the benefit of certain other schemes such as Advance Authorisation, EOU and jobbing had been availed. That advisory is dated 1 January 2021 and the scheme's coverage has been revised by later DGFT notifications, so the January 2021 text is not a safe statement of today's position. Check the current DGFT notification for your category before you rely on it. - **Whether RODTEPN is ever the safer declaration.** The declaration is a binary, the RD001 undertaking is about double remission, and no instrument we found tells an exporter how to resolve a genuinely uncertain case at filing time. That is a judgement your customs broker and your tax adviser make on the facts of the consignment, and we are not going to make it for you in a guide. Checked against the instruments named on this page: the primary sources themselves, not anyone’s copy of them. ## Where this leaves the scrip A correctly claimed line becomes a scroll, a scroll becomes an e-scrip, and an e-scrip is either used against your own imports or sold. If you do not import, selling is the only way you see the remission at all: [how to sell RoDTEP scrips](https://scriphouse.com/resources/sell-rodtep-scrips-online) covers that side, and [the exporter page](https://scriphouse.com/exporters) shows how it runs on Scriphouse. ## Frequently asked questions ### What is the RODTEPY declaration in a shipping bill? It is the INFO CODE value that claims RoDTEP on an export item. Under paragraph I(c) of ICEGATE Advisory No. 01/2021 the exporter declares INFO TYPE = DTY, INFO QFR = RDT and INFO CODE = RODTEPY in the SW_INFO_TYPE table for each item, with INFO MSR and INFO UQC carrying the quantity and its unit, plus a Statement table entry of STATEMENT TYPE = DEC and STATEMENT CODE = RD001. ### What happens if RODTEPY is not claimed on the shipping bill? No RoDTEP accrues. Paragraph I(d) of ICEGATE Advisory No. 01/2021 states that if RODTEPY is not specifically claimed in the shipping bill, no RoDTEP would accrue to the exporter, and the same paragraph provides that no changes in the claim are allowed after the Export General Manifest is filed. ### Can a RoDTEP claim be amended after the shipping bill is filed? Only until the Export General Manifest is filed. Paragraph I(d) of ICEGATE Advisory No. 01/2021 says no changes in the claim will be allowed after the filing of the EGM. We found no instrument creating a later correction route, and we do not assume one exists. ### Is RoDTEP claimed per shipping bill or per item? Per item. Regulation 2(b) of the Electronic Duty Credit Ledger Regulations, 2021 defines the claim as a declaration made at the item level, and the ICEGATE declarations are specified for each item, so one bill can carry RODTEPY on some lines and RODTEPN on others. ### Do I need a schedule serial number to claim RoDTEP? No. Paragraph I(b) of ICEGATE Advisory No. 01/2021 says that unlike Drawback there are no schedule based serial numbers for RoDTEP, because rates are notified against the RITC code, so no separate code or serial number is declared. ### How long do I have to turn a scroll into an e-scrip? One year. Regulation 4(1) of the Electronic Duty Credit Ledger Regulations, 2021 lets the exporter combine scroll credits into an e-scrip within one year of the scroll being generated, and the proviso provides that if that option is not exercised the system creates a single e-scrip per customs station per Scheme automatically. The credit is not lost, but you lose the choice of how it is packaged. ## FAQ Q: What is the RODTEPY declaration in a shipping bill? A: It is the INFO CODE value that claims RoDTEP on an export item. Under paragraph I(c) of ICEGATE Advisory No. 01/2021 the exporter declares INFO TYPE = DTY, INFO QFR = RDT and INFO CODE = RODTEPY in the SW_INFO_TYPE table for each item, with INFO MSR and INFO UQC carrying the quantity and its unit, plus a Statement table entry of STATEMENT TYPE = DEC and STATEMENT CODE = RD001. Q: What happens if RODTEPY is not claimed on the shipping bill? A: No RoDTEP accrues. Paragraph I(d) of ICEGATE Advisory No. 01/2021 states that if RODTEPY is not specifically claimed in the shipping bill, no RoDTEP would accrue to the exporter, and no changes in the claim are allowed after the Export General Manifest is filed. Q: Can a RoDTEP claim be amended after the shipping bill is filed? A: Only until the Export General Manifest is filed. Paragraph I(d) of ICEGATE Advisory No. 01/2021 says no changes in the claim will be allowed after the filing of the EGM. We found no instrument creating a later correction route and do not assume one exists. Q: Is RoDTEP claimed per shipping bill or per item? A: Per item. Regulation 2(b) of the Electronic Duty Credit Ledger Regulations, 2021 defines the claim as a declaration made at the item level, so one bill can carry RODTEPY on some lines and RODTEPN on others. Q: How long do I have to turn a scroll into an e-scrip? A: One year. Regulation 4(1) of the Electronic Duty Credit Ledger Regulations, 2021 lets the exporter combine scroll credits into an e-scrip within one year of scroll generation, and the proviso provides that if that option is not exercised the system creates a single e-scrip per customs station per Scheme automatically. --- # What Duties Can a Duty Credit Scrip Pay? Basic Customs Duty, and Nothing Else URL: https://scriphouse.com/resources/what-duties-can-a-scrip-pay Published: 2026-08-23 | Language: en-IN An importer looks at the duty on a Bill of Entry, sees a large number, and assumes a scrip covers it. Most of that number is usually integrated tax, and a scrip cannot touch it. The limit is written into one sentence of the regulations, and it decides whether buying scrips is worth doing at all on a given import. ## The sentence that sets the limit Regulation 6(1) of the Electronic Duty Credit Ledger Regulations, 2021 provides that "the duty credit available in the e-scrip in the ledger shall be used for payment of duties of Customs specified in the First Schedule to the Customs Tariff Act, 1975". That is the whole permission, and everything else on this page follows from it. The notification that created the scheme's duty credit says it too. Condition 2(2) of Notification No. 76/2021-Customs (N.T.) dated 23 September 2021, issued under section 51B of the Customs Act, 1962, requires "that such duty credit shall be used for payment of the duty of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) on goods when imported into India". Two independent instruments, the same limit. ICEGATE says the same thing in operational language and then names the duty outright. Paragraph 12 of the [ICEGATE e-scrip advisory](https://www.icegate.gov.in/guidelines/others/advisory-e-scrip-avail-export-incentive-schemes-rosctl-rodtep) provides that the owner of the scrip can use it in the Bill of Entry "for the payment of the duty of customs leviable under the First Schedule of the Customs Tariff Act, 1975 (51 of 1975) i.e., Basic Customs Duty (BCD)". Paragraph 17 says the same for RoSCTL. > **In one line:** a scrip pays basic customs duty. Every other line on the Bill of Entry is still a cash line. ## What that leaves outside The First Schedule to the Customs Tariff Act, 1975 is the tariff schedule: it specifies the rates of basic customs duty against tariff items. The other charges on an import are levied by other provisions, and being levied elsewhere is exactly what puts them outside Regulation 6(1). In practice that means integrated tax and compensation cess on imported goods are not payable out of an e-scrip, and neither is Social Welfare Surcharge, which is levied as a duty of customs by section 110 of the Finance Act, 2018 rather than by the First Schedule. This is not a technicality. On a consignment where basic customs duty is a modest percentage and integrated tax sits at a much higher rate on a base that includes that duty, the scrip covers the smaller of the two numbers. The saving is a percentage of the basic duty line, not a percentage of the total you remit. ## Working out what a scrip is worth on a given import The arithmetic is short, and it is the arithmetic that decides whether buying scrips is worth the effort on a particular Bill of Entry. - Start with the basic customs duty on the entry, not the total duty and tax payable. - A scrip is worth its full face value against that line: a rupee of duty credit discharges a rupee of basic customs duty. - A scrip is bought below face, so the saving is the basic customs duty line multiplied by the discount to face, less whatever the purchase costs you. - Integrated tax and compensation cess are unaffected either way. They are paid in cash and, where the importer is entitled, taken as input tax credit under the GST law in the ordinary course. Two consignments of the same value can therefore be completely different propositions. A tariff line carrying a high basic customs duty is where scrips do real work. A line at nil or near nil basic duty, or one fully covered by a preferential rate under a trade agreement, leaves a scrip with almost nothing to discharge. Our free [customs duty calculator](https://scriphouse.com/tools/customs-duty-calculator) separates those lines on a worked entry, and each [HS code page](https://scriphouse.com/hs) shows the part of the bill a scrip can pay. ## How the scrip is actually applied on the Bill of Entry The mechanics are specific enough to be worth stating, because "pay with a scrip" sounds like a payment method and is not one. Paragraph 12 of the ICEGATE e-scrip advisory provides that the scrip is applied "by mentioning the details of the eScrip(s) in the license table of the Bill of Entry". The advisory then names the codes: paragraph 13 provides that for RoDTEP the scheme code in the Bill of Entry is RD with the notification number as RODTEP, and paragraph 18 provides that for RoSCTL it is RS with the notification number as ROSCTL. So the scrip is declared on the entry the way an authorisation is declared, and the duty is discharged by debit to the ledger rather than by a payment challan. That is also why the scrip has to be in the importer's own ledger before the entry is filed, not arranged afterwards. ## Who is allowed to hold one Regulation 7(1) provides that transfer of duty credit in an e-scrip is allowed within the customs automated system from the ledger of one person to the ledger of another person "who is a holder of an Importer-exporter Code Number issued in terms of the Foreign Trade (Development and Regulation) Act, 1992". An IEC is the entry condition on the buy side, not a formality. Two more constraints shape what an importer can actually buy. Regulation 7(2) provides that the duty credit is transferred at a time for the entire amount in the e-scrip and that transfer in part is not permitted, so scrips move whole. And Regulation 7(3) provides that the two year validity, running from creation of the e-scrip in the ledger, does not change on account of transfer, so a buyer inherits whatever window is left rather than a fresh one. Regulation 6(2) and 6(3) provide that unutilised credit lapses at the end of that period and that lapsed credit shall not be re-generated. ## What we could not establish - **How Social Welfare Surcharge behaves when the basic duty is discharged by a scrip.** Circular No. 3/2022-Customs dated 1 February 2022 clarifies a neighbouring question: that where the aggregate of customs duties forming the base is zero because of an exemption, the Social Welfare Surcharge payable is nil, and the law does not require it to be computed on a notional duty at tariff rate. Debiting an e-scrip is a payment of duty under Regulation 6(1) rather than an exemption from it, so that circular does not decide the point, and we found no instrument that addresses the scrip case directly. We are not going to reason our way to an answer on a page an importer might act on. Ask the assessing officer or your customs broker for the treatment at your port. - **Other levies outside the First Schedule.** The same logic that excludes integrated tax should exclude any levy imposed by a provision other than the First Schedule. We have since traced the three that matter most to their own charging provisions, and each is levied elsewhere: integrated tax by section 3(7) of the Customs Tariff Act, 1975, Social Welfare Surcharge by section 110 of the Finance Act, 2018, and Agriculture Infrastructure and Development Cess by section 124 of the Finance Act, 2021. Each of those sections levies its charge on goods specified in the First Schedule, which is not the same thing as being levied by that Schedule, and the distinction is the whole point. We still do not publish a list that reads as exhaustive, because we have not traced every levy on the statute book. - **Whether a scrip can be used against duty demanded later rather than at assessment.** Regulation 6(1) speaks of payment of duties of customs and the advisory describes use in the Bill of Entry. Nothing we read addresses a post clearance demand. We do not know. Checked against the instruments named on this page: the primary sources themselves, not anyone’s copy of them. ## Where to go from here If the basic customs duty on your entries is a real number, scrips are worth doing and the practical question is sourcing and settlement rather than eligibility: [covering a Bill of Entry with scrips](https://scriphouse.com/resources/pay-customs-duty-with-scrips) covers that, and [how an importer actually buys a scrip today](https://scriphouse.com/importers/how-scrips-are-bought-today) covers what that involves without a platform. If you also export, the same instrument runs the other way: [selling a scrip](https://scriphouse.com/resources/sell-rodtep-scrips-online). ## Frequently asked questions ### Can a duty credit scrip be used to pay IGST on imports? No. Regulation 6(1) of the Electronic Duty Credit Ledger Regulations, 2021 confines the duty credit to payment of duties of Customs specified in the First Schedule to the Customs Tariff Act, 1975, and the ICEGATE e-scrip advisory describes that as basic customs duty. Integrated tax on imported goods is levied by a different provision and is paid in cash. ### Which duties can a RoDTEP scrip pay? Duties of customs specified in the First Schedule to the Customs Tariff Act, 1975, which paragraph 12 of the ICEGATE e-scrip advisory identifies as basic customs duty. The same limit applies to a RoSCTL scrip under paragraph 17. ### Can a scrip pay Social Welfare Surcharge? Social Welfare Surcharge is levied by section 110 of the Finance Act, 2018 and not by the First Schedule to the Customs Tariff Act, 1975, so it is outside what Regulation 6(1) permits an e-scrip to pay. Whether the surcharge is computed on basic customs duty that has been discharged by debiting a scrip is a separate question that we could not settle from any instrument, and we say so rather than guess. ### How is a scrip applied on a Bill of Entry? By mentioning the e-scrip details in the license table of the Bill of Entry, per paragraph 12 of the ICEGATE e-scrip advisory. The scheme code is RD with notification number RODTEP for a RoDTEP scrip, and RS with ROSCTL for a RoSCTL scrip. ### Do I need an IEC to buy a duty credit scrip? Yes. Regulation 7(1) of the Electronic Duty Credit Ledger Regulations, 2021 allows transfer only to a person who holds an Importer-exporter Code Number issued under the Foreign Trade (Development and Regulation) Act, 1992. ### Does buying a scrip give me a fresh two year validity? No. Regulation 7(3) provides that the two year validity from creation of the e-scrip does not change on account of transfer, so you inherit the remaining window. Regulation 6(2) and 6(3) provide that unutilised credit lapses at the end of it and that lapsed credit is not re-generated. ## FAQ Q: Can a duty credit scrip be used to pay IGST on imports? A: No. Regulation 6(1) of the Electronic Duty Credit Ledger Regulations, 2021 confines the duty credit to payment of duties of Customs specified in the First Schedule to the Customs Tariff Act, 1975, and the ICEGATE e-scrip advisory describes that as basic customs duty. Integrated tax on imported goods is levied by a different provision and is paid in cash. Q: Which duties can a RoDTEP scrip pay? A: Duties of customs specified in the First Schedule to the Customs Tariff Act, 1975, which paragraph 12 of the ICEGATE e-scrip advisory identifies as basic customs duty. The same limit applies to a RoSCTL scrip under paragraph 17 of the same advisory. Q: How is a scrip applied on a Bill of Entry? A: By mentioning the e-scrip details in the license table of the Bill of Entry, per paragraph 12 of the ICEGATE e-scrip advisory. The scheme code is RD with the notification number recorded as the scheme name for a RoDTEP scrip, and RS for a RoSCTL scrip. Q: Do I need an IEC to buy a duty credit scrip? A: Yes. Regulation 7(1) of the Electronic Duty Credit Ledger Regulations, 2021 allows transfer only to a person who holds an Importer-exporter Code Number issued under the Foreign Trade (Development and Regulation) Act, 1992. Q: Does buying a scrip give me a fresh two year validity? A: No. Regulation 7(3) provides that the two year validity from creation of the e-scrip does not change on account of transfer, so a buyer inherits the remaining window. Unutilised credit lapses at the end of it and, under Regulation 6(3), lapsed credit is not re-generated. --- # RoDTEP शिपिंग बिल में कैसे क्लेम करें? RODTEPY डिक्लेरेशन की पूरी गाइड URL: https://scriphouse.com/resources/rodtep-shipping-bill-mein-kaise-claim-kare-hindi Published: 2026-08-23 | Language: hi जिन निर्यातकों को RoDTEP स्क्रिप कभी नहीं मिली, उनमें से लगभग हर एक ने उसे एक ही जगह गंवाया है: शिपिंग बिल में। क्लेम निर्यात के समय, आइटम स्तर पर, कोड के रूप में होता है, और Export General Manifest फाइल होते ही उसे बदला नहीं जा सकता। यहां वही है जो बिल पर होना चाहिए। ## क्लेम ही पूरी कहानी है RoDTEP बाद में आवेदन करके नहीं मिलती। Electronic Duty Credit Ledger Regulations, 2021 का Regulation 2(b) क्लेम को इस तरह परिभाषित करता है: स्कीमों के तहत ड्यूटी क्रेडिट का दावा, जो निर्यातक शिपिंग बिल या बिल ऑफ एक्सपोर्ट में, कस्टम्स ऑटोमेटेड सिस्टम में, आइटम स्तर पर उपयुक्त डिक्लेरेशन देकर करता है। इसका हर हिस्सा मायने रखता है: शिपिंग बिल में, आइटम स्तर पर, डिक्लेरेशन के रूप में, सिस्टम में। [ICEGATE Advisory No. 01/2021](https://content.dgft.gov.in/Website/RoDTEP_Advisory.pdf) का पैराग्राफ I(d) नतीजा और भी साफ कहता है: अगर शिपिंग बिल में RODTEPY विशेष रूप से क्लेम नहीं किया गया, तो निर्यातक को कोई RoDTEP नहीं मिलेगी। एडवाइजरी में बाद का कोई फॉर्म नहीं है, कोई माफी का रास्ता नहीं है, और पीछा करने के लिए कोई स्क्रोल भी नहीं। वह क्रेडिट कभी बनता ही नहीं। > **एक पंक्ति में:** जो स्क्रिप आप एक साल बाद बेचेंगे, वह निर्यात के समय भरी गई कुछ फील्ड से बनती है। वे छूट गईं तो वापस पाने को कुछ नहीं बचता। ## सटीक डिक्लेरेशन, फील्ड दर फील्ड उसी एडवाइजरी का पैराग्राफ I(c) बताता है कि शिपिंग बिल की SW_INFO_TYPE टेबल में हर आइटम के लिए क्या जाएगा: - **INFO TYPE = DTY** - **INFO QFR = RDT** - **INFO CODE = RODTEPY** अगर RoDTEP ली जा रही है, या **RODTEPN** अगर नहीं - **INFO MSR**, उस RITC लाइन के लिए Customs Tariff Act में तय statistical unit of quantity में आइटम की मात्रा - **INFO UQC**, INFO MSR में दी गई मात्रा के लिए यूनिट कोड इसके बाद, जिस भी आइटम पर RODTEPY क्लेम है, उसके लिए Statement टेबल में एक और एंट्री जाती है: **STATEMENT TYPE = DEC** और **STATEMENT CODE = RD001**। एडवाइजरी के अनुसार इस कोड का अर्थ है कि निर्यातक ने RoDTEP लाभ का दावा करते समय Annexure B में दिया गया आवश्यक डिक्लेरेशन कर दिया है। इसकी बनावट से दो बातें निकलती हैं। यह प्रति आइटम है, प्रति शिपिंग बिल नहीं, इसलिए एक ही बिल की कुछ लाइनों पर RODTEPY और कुछ पर RODTEPN हो सकता है। और यह कोड है, कहानी नहीं, इसलिए क्लेम या तो सही बना है या है ही नहीं। ## RD001 में आप असल में क्या वादा करते हैं Advisory No. 01/2021 के Annexure B में तीन वचन हैं, और हज़ारों शिपिंग बिलों में इन्हें डालने से पहले पढ़ लेना बेहतर है: - RoDTEP स्कीम के प्रावधानों का पालन करना, जिनमें शर्तें, प्रतिबंध, अपवर्जन और समय सीमाएं शामिल हैं, तथा समय समय पर संशोधित सम्बंधित अधिसूचनाएं और विनियम। - कि यह दावा किसी ऐसे शुल्क, कर या लेवी के संबंध में नहीं है जो RoDTEP के बाहर किसी अन्य तंत्र के तहत छूट, वापसी या क्रेडिट पा चुका है। यही दोहरी छूट न लेने का वचन है, और यही दूसरी निर्यात स्कीमों से टकराता है। - निर्यातित माल से जुड़े दस्तावेज़ Customs Audit Regulations, 2018 में तय तरीके और अवधि तक सुरक्षित रखना और ऑडिट के लिए उपलब्ध कराना। यही वजह है कि कस्टम ब्रोकर RODTEPY को डिफ़ॉल्ट टिक की तरह नहीं लगा सकता। कोई खास निर्यात इस वचन के सही पक्ष में है या नहीं, यह उस माल पर लिए गए दूसरे लाभों का सवाल है, और उसका जवाब बिल फाइल होने से पहले दिया जाता है, स्क्रोल न आने के बाद नहीं। ## कोई शेड्यूल सीरियल नंबर नहीं है Drawback के अभ्यस्त निर्यातक शेड्यूल में सीरियल नंबर ढूंढते हैं। एडवाइजरी का पैराग्राफ I(b) साफ कहता है कि Drawback के विपरीत RoDTEP के लिए शेड्यूल आधारित अलग सीरियल नंबर नहीं हैं, क्योंकि दरें RITC कोड के अनुसार अधिसूचित होती हैं, इसलिए कोई अलग कोड या शेड्यूल सीरियल नंबर घोषित नहीं करना होता। इसका व्यावहारिक असर यह है कि आपका HS वर्गीकरण दोहरा काम कर रहा है। वही टैरिफ ट्रीटमेंट तय करता है और वही क्लेम पर लगने वाली दर तय करता है, और उसे सुधारने के लिए दूसरी कोई फील्ड नहीं है। [RoDTEP दरें कैसे तय होती हैं](https://scriphouse.com/resources/how-rodtep-rates-are-calculated) इस पक्ष को विस्तार से देखता है। ## वह डेडलाइन जो कोई नहीं बताता: EGM उसी पैराग्राफ I(d) में वह वाक्य है जो तय करता है कि गलती सुधरेगी या नहीं: EGM फाइल होने के बाद क्लेम में कोई बदलाव की अनुमति नहीं होगी। यही RoDTEP क्लेम की असली डेडलाइन है, और यह तारीख नहीं है। यह एक घटना है, जो आमतौर पर शिपिंग लाइन या फ्रेट फॉरवर्डर के हाथ में होती है, आपके नहीं, और अक्सर जहाज़ रवाना होने के कुछ ही दिनों में हो जाती है। जब तक निर्यातक लेजर में देखता है कि कुछ नहीं आया, खिड़की महीनों पहले बंद हो चुकी होती है। > **जो आदत क्रेडिट बचाती है:** क्लेम की जांच जहाज़ रवाना होने से पहले करें, स्क्रिप न आने पर नहीं। जांचनी आपकी फाइलिंग की आदत है, लेजर नहीं। ## बिल फाइल होने के बाद क्या होता है Advisory No. 01/2021 का पैराग्राफ II बताता है कि RoDTEP या Drawback क्लेम वाले शिपिंग बिल EGM फाइल होने के बाद Risk Management System को भेजे जाते हैं, और RMS के इनपुट पर वे या तो अधिकारी के पास प्रोसेसिंग के लिए जाते हैं या सीधे स्क्रोल कतार में भेज दिए जाते हैं। एडवाइजरी यह भी कहती है कि Drawback के लिए किसी निर्यातक या शिपिंग बिल पर लगा निलंबन RoDTEP लाभ के स्क्रोल पर भी लागू होगा। फिर Electronic Duty Credit Ledger Regulations, 2021 का Regulation 3(3) कहता है कि क्लेम मंज़ूर होने पर proper officer कस्टम्स ऑटोमेटेड सिस्टम में ड्यूटी क्रेडिट का स्क्रोल बनाएगा, और हर स्कीम के लिए अलग स्क्रोल बनेंगे। अगर स्क्रोल नहीं आया है, तो [RoDTEP स्क्रोल जनरेट नहीं हुआ](https://scriphouse.com/resources/rodtep-scroll-not-generated) कारणों को क्रम से देखता है। ## स्क्रोल से शुरू होने वाली एक साल की घड़ी Regulation 4(1) निर्यातक को यह विकल्प देता है कि एक या अधिक शिपिंग बिलों के ड्यूटी क्रेडिट मिलाकर, कस्टम स्टेशन के हिसाब से, स्क्रोल बनने की तारीख से एक वर्ष के भीतर e-scrip बनाए। परंतुक कहता है कि अगर यह विकल्प एक वर्ष में इस्तेमाल नहीं हुआ, तो सिस्टम खुद हर कस्टम स्टेशन के लिए हर स्कीम का एक ही e-scrip बना देगा। यानी क्रेडिट खोता नहीं। जो खोता है वह यह नियंत्रण है कि क्रेडिट किस आकार में बंधे, और आकार मामूली बात नहीं है: Regulation 7(2) कहता है कि ड्यूटी क्रेडिट एक बार में e-scrip की पूरी राशि के लिए ही ट्रांसफर होता है और आंशिक ट्रांसफर की अनुमति नहीं है। [फेस वैल्यू की व्याख्या](https://scriphouse.com/resources/duty-credit-scrip-face-value-explained) बताती है कि लॉट का आकार कीमत को कैसे हिलाता है। ## जो हम स्थापित नहीं कर पाए - **क्या छूटा हुआ RODTEPY कभी सुधारा जा सकता है।** एडवाइजरी कहती है कि EGM के बाद कोई बदलाव नहीं, और कोई उपाय नहीं बताती। हमें ऐसी कोई अधिसूचना, परिपत्र या सार्वजनिक ट्रेड नोटिस नहीं मिला जो बिना दावे वाली RoDTEP के लिए संशोधन या माफी का रास्ता बनाता हो। इसका यह अर्थ नहीं कि किसी मामले में राहत कभी नहीं मिली; हम दोनों में से कोई दावा नहीं कर रहे। पर जब उपकरण कहता है कि रास्ता नहीं है, तब हम रास्ता होने का भरोसा नहीं देंगे। - **Advance Authorisation, EOU और jobbing पर आज की स्थिति।** Advisory No. 01/2021 का पैराग्राफ I(e) दर्ज करता है कि सिस्टम में ऐसी जांचें थीं जो Advance Authorisation, EOU और jobbing जैसी स्कीमों का लाभ लिए जाने पर RoDTEP रोक देती थीं। वह एडवाइजरी 1 जनवरी 2021 की है और स्कीम का दायरा बाद की DGFT अधिसूचनाओं से बदला है, इसलिए वह पाठ आज की स्थिति नहीं है। अपनी श्रेणी के लिए वर्तमान DGFT अधिसूचना देखें। इस पृष्ठ पर नामित उपकरणों के विरुद्ध 23 अगस्त 2026 को जांचा गया। ## आगे क्या सही तरीके से क्लेम की गई लाइन स्क्रोल बनती है, स्क्रोल e-scrip बनता है, और e-scrip या तो आपके अपने आयात पर लगता है या बेचा जाता है। अगर आप आयात नहीं करते, तो बेचना ही एकमात्र रास्ता है: [RoDTEP स्क्रिप कैसे बेचें](https://scriphouse.com/resources/rodtep-scrip-kaise-beche-hindi) उस पक्ष को देखता है। ## अक्सर पूछे जाने वाले सवाल ### शिपिंग बिल में RODTEPY डिक्लेरेशन क्या है? यह वह INFO CODE मान है जो किसी निर्यात आइटम पर RoDTEP का दावा करता है। ICEGATE Advisory No. 01/2021 के पैराग्राफ I(c) के अनुसार निर्यातक हर आइटम के लिए SW_INFO_TYPE टेबल में INFO TYPE = DTY, INFO QFR = RDT और INFO CODE = RODTEPY घोषित करता है, साथ में INFO MSR और INFO UQC, और Statement टेबल में STATEMENT TYPE = DEC तथा STATEMENT CODE = RD001। ### अगर शिपिंग बिल में RODTEPY क्लेम न हो तो क्या होगा? कोई RoDTEP नहीं मिलेगी। ICEGATE Advisory No. 01/2021 का पैराग्राफ I(d) कहता है कि अगर शिपिंग बिल में RODTEPY विशेष रूप से क्लेम नहीं किया गया तो निर्यातक को कोई RoDTEP नहीं मिलेगी, और उसी पैराग्राफ के अनुसार EGM फाइल होने के बाद क्लेम में कोई बदलाव नहीं हो सकता। ### क्या शिपिंग बिल फाइल होने के बाद RoDTEP क्लेम बदला जा सकता है? सिर्फ Export General Manifest फाइल होने तक। ICEGATE Advisory No. 01/2021 का पैराग्राफ I(d) कहता है कि EGM फाइल होने के बाद क्लेम में कोई बदलाव की अनुमति नहीं होगी। हमें बाद में सुधार का कोई रास्ता बनाने वाला उपकरण नहीं मिला। ### RoDTEP क्लेम प्रति शिपिंग बिल होता है या प्रति आइटम? प्रति आइटम। Electronic Duty Credit Ledger Regulations, 2021 का Regulation 2(b) क्लेम को आइटम स्तर पर किया गया डिक्लेरेशन बताता है, इसलिए एक बिल की कुछ लाइनों पर RODTEPY और कुछ पर RODTEPN हो सकता है। ### स्क्रोल को e-scrip में बदलने के लिए कितना समय है? एक वर्ष। Electronic Duty Credit Ledger Regulations, 2021 का Regulation 4(1) स्क्रोल बनने से एक वर्ष के भीतर क्रेडिट मिलाकर e-scrip बनाने का विकल्प देता है, और परंतुक के अनुसार विकल्प न लेने पर सिस्टम हर कस्टम स्टेशन के लिए हर स्कीम का एक e-scrip खुद बना देता है। ## FAQ Q: शिपिंग बिल में RODTEPY डिक्लेरेशन क्या है? A: यह वह INFO CODE मान है जो किसी निर्यात आइटम पर RoDTEP का दावा करता है। ICEGATE Advisory No. 01/2021 के पैराग्राफ I(c) के अनुसार हर आइटम के लिए SW_INFO_TYPE टेबल में INFO TYPE = DTY, INFO QFR = RDT और INFO CODE = RODTEPY घोषित होता है, साथ में INFO MSR और INFO UQC, और Statement टेबल में STATEMENT TYPE = DEC तथा STATEMENT CODE = RD001। Q: अगर शिपिंग बिल में RODTEPY क्लेम न हो तो क्या होगा? A: कोई RoDTEP नहीं मिलेगी। ICEGATE Advisory No. 01/2021 का पैराग्राफ I(d) कहता है कि अगर शिपिंग बिल में RODTEPY विशेष रूप से क्लेम नहीं किया गया तो निर्यातक को कोई RoDTEP नहीं मिलेगी। Q: क्या शिपिंग बिल फाइल होने के बाद RoDTEP क्लेम बदला जा सकता है? A: सिर्फ Export General Manifest फाइल होने तक। ICEGATE Advisory No. 01/2021 का पैराग्राफ I(d) कहता है कि EGM फाइल होने के बाद क्लेम में कोई बदलाव की अनुमति नहीं होगी। Q: स्क्रोल को e-scrip में बदलने के लिए कितना समय है? A: एक वर्ष। Electronic Duty Credit Ledger Regulations, 2021 का Regulation 4(1) स्क्रोल बनने से एक वर्ष के भीतर क्रेडिट मिलाकर e-scrip बनाने का विकल्प देता है, और परंतुक के अनुसार विकल्प न लेने पर सिस्टम खुद एक e-scrip बना देता है। --- # ICEGATE पर स्क्रिप कैसे ट्रांसफर करें? हर स्टेप, और वह नियम जो सबको चौंकाते हैं URL: https://scriphouse.com/resources/scrip-icegate-par-kaise-transfer-kare-hindi Published: 2026-08-23 | Language: hi स्क्रिप बेचने का सौदा बात से तय होता है, पर ट्रांसफर ICEGATE पर होता है, और वहां नियम बातचीत नहीं मानते। पूरी स्क्रिप ही जाएगी, दोनों तरफ IEC चाहिए, खरीदार को खुद मंज़ूरी देनी होगी, और वैधता वहीं की वहीं रहेगी। यहां पूरी प्रक्रिया है। ## ट्रांसफर किसे और किसको किया जा सकता है Electronic Duty Credit Ledger Regulations, 2021 का Regulation 7(1) कहता है कि e-scrip में ड्यूटी क्रेडिट का ट्रांसफर कस्टम्स ऑटोमेटेड सिस्टम के भीतर, एक व्यक्ति के लेजर से ऐसे दूसरे व्यक्ति के लेजर में किया जा सकता है जो Foreign Trade (Development and Regulation) Act, 1992 के तहत जारी Importer-exporter Code Number रखता हो। यानी IEC प्रवेश शर्त है, औपचारिकता नहीं। जिसके पास IEC नहीं, वह स्क्रिप ले ही नहीं सकता, चाहे कीमत कुछ भी दे। > **एक पंक्ति में:** ट्रांसफर IEC से IEC होता है, पूरी स्क्रिप का होता है, और खरीदार की मंज़ूरी के बिना पूरा नहीं होता। ## वह नियम जो सबसे ज़्यादा चौंकाता है: पूरी स्क्रिप, या कुछ नहीं Regulation 7(2) कहता है कि e-scrip में उपलब्ध ड्यूटी क्रेडिट एक बार में उस पूरी राशि के लिए ही किसी दूसरे व्यक्ति को ट्रांसफर होगा, और आंशिक ट्रांसफर की अनुमति नहीं होगी। इसका बाज़ार पर सीधा असर है। बड़ी और साफ स्क्रिप आसानी से जगह पाती है, क्योंकि एक ही ट्रांसफर में पूरी खप जाती है। छोटी स्क्रिप को वही खरीदार चाहिए जिसकी ड्यूटी उतनी ही हो, इसलिए वह देर से बिकती है। यही कारण है कि स्क्रोल को e-scrip में बदलते समय आकार सोच समझकर चुनना चाहिए: Regulation 4(1) के तहत वह विकल्प स्क्रोल बनने से एक वर्ष तक आपका है। ## ICEGATE पर असली कदम [ICEGATE की eScrip एडवाइजरी](https://www.icegate.gov.in/guidelines/others/advisory-e-scrip-avail-export-incentive-schemes-rosctl-rodtep) क्रम इस तरह बताती है। भेजने वाला और लेने वाला, दोनों के पास eScrip अकाउंट होना ज़रूरी है। - **1.** Schemes पेज पर Scrip Transfer टैब चुनें। - **2.** जिस e-scrip को भेजना है उसे सूची में से चुनें। यह अनिवार्य है, और पूरी स्क्रिप ही जाती है। - **3.** जिस पक्ष को भेजना है उसका IEC दर्ज करें। - **4.** भेजने वाला खुद को सत्यापित करे। एडवाइजरी के अनुसार ICEGATE पर पंजीकृत मोबाइल नंबर या ई-मेल पर OTP आता है, और वही OTP डालने पर ट्रांसफर आगे बढ़ता है। - **5.** सबमिट करने पर अनुरोध दर्ज हो जाता है और उसी Scrip Transfer टैब में दिखने लगता है। - **6.** अब गेंद खरीदार के पाले में है। लेने वाला अपने Schemes पेज पर Approve Scrip Transfer टैब से अनुरोध देखता है, और मंज़ूर करने के लिए उसे भी अपना सत्यापन और OTP देना होता है। छठा कदम वही है जिसे लोग भूलते हैं। भेजने वाले के सबमिट करने से ट्रांसफर पूरा नहीं होता। एडवाइजरी में स्थिति के अलग अलग नाम इसी वजह से हैं: **Transfer Pending** का अर्थ है भेजा जा चुका है पर मंज़ूरी बाकी है, **Transferred** का अर्थ है खरीदार ने मंज़ूर कर लिया, और **Transfer Rejected** का अर्थ है किसी एक पक्ष ने अनुरोध रद्द कर दिया। ## वैधता ट्रांसफर से नहीं बदलती Regulation 7(3) कहता है कि e-scrip के बनने से दो वर्ष की वैधता अवधि ट्रांसफर के कारण नहीं बदलेगी। यह वाक्य खरीदार के लिए सबसे महंगा वाक्य है: आपको बची हुई अवधि मिलती है, नई अवधि नहीं। और Regulation 6(2) तथा 6(3) के अनुसार उस अवधि के अंत में बचा हुआ अप्रयुक्त क्रेडिट समाप्त हो जाएगा और समाप्त हुआ क्रेडिट फिर से नहीं बनाया जाएगा। इसलिए खरीदते समय शेष दिन कीमत का हिस्सा हैं, विवरण नहीं। [स्क्रिप कब एक्सपायर होती है](https://scriphouse.com/resources/when-does-a-scrip-expire) इसे पूरा खोलता है। ## जोखिम कहां बैठता है पोर्टल क्रेडिट हिलाता है और उससे आगे कुछ नहीं करता। वहां न पैसा रुकता है, न कोई गारंटी है। इसका मतलब है कि किसी एक पक्ष को पहले चलना पड़ता है, और जो पहले चलता है वही खुला रहता है। बिना प्लेटफॉर्म के यह सौदा आज असल में कैसे चलता है, यह [विक्रेता की तरफ](https://scriphouse.com/exporters/how-scrips-are-sold-today) और [खरीदार की तरफ](https://scriphouse.com/importers/how-scrips-are-bought-today) से विस्तार से लिखा है। Scriphouse पर यही क्रम उलटा नहीं, सुरक्षित होता है: स्क्रिप हिलने से पहले खरीदार का पैसा सुरक्षित हो जाता है, और विक्रेता का पेआउट ट्रांसफर की पुष्टि के बदले उसी कारोबारी दिन जारी होता है, बैंक UTR के साथ। ट्रांसफर हस्ताक्षरित और वापस लेने योग्य मैंडेट के तहत चलता है, और आपकी मंज़ूरी के बिना कुछ भी जमा नहीं होता। ## जो हम स्थापित नहीं कर पाए - **क्या मंज़ूर हो चुका ट्रांसफर पलटा जा सकता है।** ICEGATE की eScrip एडवाइजरी में वापसी का कोई फंक्शन दर्ज नहीं है। हम मान्य ट्रांसफर को अंतिम मानने की सलाह देते हैं, पर यह एडवाइजरी में लिखे न होने पर आधारित है, किसी ऐसे प्रावधान पर नहीं जो वापसी को स्पष्ट रूप से मना करता हो। - **क्या लेने वाला उसी स्क्रिप को आगे फिर ट्रांसफर कर सकता है।** Regulation 7 इस पर चुप है और ICEGATE की एडवाइजरी भी इसे नहीं छूती। हम नहीं जानते, और जो लोग इस पर आत्मविश्वास से लिखते हैं वे भी नहीं जानते। इस पृष्ठ पर नामित उपकरणों के विरुद्ध 23 अगस्त 2026 को जांचा गया। ## अक्सर पूछे जाने वाले सवाल ### ICEGATE पर स्क्रिप ट्रांसफर कैसे करते हैं? Schemes पेज पर Scrip Transfer टैब से स्क्रिप चुनें, लेने वाले का IEC दर्ज करें, ICEGATE पर पंजीकृत मोबाइल या ई-मेल पर आए OTP से खुद को सत्यापित करें और सबमिट करें। इसके बाद लेने वाला अपने Approve Scrip Transfer टैब से, अपने सत्यापन और OTP के साथ, अनुरोध मंज़ूर करता है। ### क्या स्क्रिप का कुछ हिस्सा बेचा जा सकता है? नहीं। Electronic Duty Credit Ledger Regulations, 2021 का Regulation 7(2) कहता है कि ड्यूटी क्रेडिट एक बार में e-scrip की पूरी राशि के लिए ही ट्रांसफर होगा और आंशिक ट्रांसफर की अनुमति नहीं है। ### स्क्रिप लेने के लिए IEC ज़रूरी है? हां। Regulation 7(1) ट्रांसफर की अनुमति सिर्फ उस व्यक्ति को देता है जो Foreign Trade (Development and Regulation) Act, 1992 के तहत जारी Importer-exporter Code Number रखता हो। ### ट्रांसफर के बाद क्या वैधता नई हो जाती है? नहीं। Regulation 7(3) कहता है कि e-scrip बनने से दो वर्ष की वैधता ट्रांसफर के कारण नहीं बदलेगी, इसलिए खरीदार को बची हुई अवधि ही मिलती है। ### क्या भेजने भर से ट्रांसफर पूरा हो जाता है? नहीं। ICEGATE की eScrip एडवाइजरी के अनुसार अनुरोध तब तक Transfer Pending रहता है जब तक लेने वाला Approve Scrip Transfer से उसे मंज़ूर न कर दे; मंज़ूरी के बाद ही स्थिति Transferred होती है। ## FAQ Q: ICEGATE पर स्क्रिप ट्रांसफर कैसे करते हैं? A: Schemes पेज पर Scrip Transfer टैब से स्क्रिप चुनें, लेने वाले का IEC दर्ज करें, ICEGATE पर पंजीकृत मोबाइल या ई-मेल पर आए OTP से सत्यापित करें और सबमिट करें। फिर लेने वाला अपने Approve Scrip Transfer टैब से, अपने OTP के साथ, अनुरोध मंज़ूर करता है। Q: क्या स्क्रिप का कुछ हिस्सा बेचा जा सकता है? A: नहीं। Electronic Duty Credit Ledger Regulations, 2021 का Regulation 7(2) कहता है कि ड्यूटी क्रेडिट एक बार में e-scrip की पूरी राशि के लिए ही ट्रांसफर होगा और आंशिक ट्रांसफर की अनुमति नहीं है। Q: स्क्रिप लेने के लिए IEC ज़रूरी है? A: हां। Regulation 7(1) ट्रांसफर की अनुमति सिर्फ उस व्यक्ति को देता है जो Foreign Trade (Development and Regulation) Act, 1992 के तहत जारी Importer-exporter Code Number रखता हो। Q: ट्रांसफर के बाद क्या वैधता नई हो जाती है? A: नहीं। Regulation 7(3) कहता है कि e-scrip बनने से दो वर्ष की वैधता ट्रांसफर के कारण नहीं बदलेगी, इसलिए खरीदार को बची हुई अवधि ही मिलती है। --- # स्क्रिप की वैधता कितनी है? दो साल, और वे तीन घड़ियां जो अलग अलग चलती हैं URL: https://scriphouse.com/resources/scrip-ki-validity-kitni-hai-hindi Published: 2026-08-23 | Language: hi स्क्रिप की वैधता पर सबसे ज़्यादा गलत जानकारी चलती है, और सबसे आम गलती एक वर्ष बताना है, जो 15 सितंबर 2022 से पुरानी पड़ चुकी है। असली उत्तर दो वर्ष है, पर सवाल यह भी है कि किस तारीख से, और साथ में दो और घड़ियां चलती हैं। ## दो वर्ष, e-scrip बनने की तारीख से Electronic Duty Credit Ledger Regulations, 2021 का Regulation 6(2) कहता है कि e-scrip लेजर में बनने की तारीख से दो वर्ष के लिए वैध होगा, और इस अवधि के अंत में उसमें बचा हुआ अप्रयुक्त ड्यूटी क्रेडिट समाप्त हो जाएगा। मूल विनियम में यह अवधि एक वर्ष थी; दो वर्ष 15 सितंबर 2022 के [Notification No. 79/2022-Customs (N.T.)](https://egazette.gov.in/WriteReadData/2022/238863.pdf) से प्रतिस्थापित की गई है। यही वह जगह है जहां आज भी बहुत सारा लिखा हुआ गलत है। एक वर्ष वाली बात वर्षों बाद भी दोहराई जाती रहती है, और उस पर भरोसा करके कोई कार्रवाई करना महंगा पड़ सकता है। तारीख भी ध्यान से देखें: घड़ी e-scrip बनने से चलती है, निर्यात से नहीं, स्क्रोल से नहीं। > **एक पंक्ति में:** दो वर्ष, e-scrip के लेजर में बनने की तारीख से। एक वर्ष वाली जानकारी 2022 से पुरानी है। ## लैप्स हुआ क्रेडिट वापस नहीं आता Regulation 6(3) साफ है: जो ड्यूटी क्रेडिट समाप्त हो चुका है वह फिर से नहीं बनाया जाएगा। न कोई नवीनीकरण, न विस्तार, न पुनर्जनन। दो वर्ष की अवधि बीत जाने पर वह पैसा चला जाता है। इसलिए एक्सपायरी कोई प्रशासनिक विवरण नहीं, वह मूल्य है। जैसे जैसे उपयोगी खिड़की सिकुड़ती है, स्क्रिप की कीमत भी नरम पड़ती है, क्योंकि खरीदार के पास उसे लगाने का समय कम बचता है। [फेस वैल्यू की व्याख्या](https://scriphouse.com/resources/duty-credit-scrip-face-value-explained) इस संबंध को खोलती है। ## दूसरी घड़ी: स्क्रोल से e-scrip तक एक वर्ष दो वर्ष से पहले एक और अवधि चलती है, और इसे बहुत कम लोग जानते हैं। Regulation 4(1) निर्यातक को यह विकल्प देता है कि एक या अधिक शिपिंग बिलों के ड्यूटी क्रेडिट मिलाकर, कस्टम स्टेशन के हिसाब से, स्क्रोल बनने से एक वर्ष के भीतर e-scrip बनाए। परंतुक कहता है कि यह विकल्प न लेने पर सिस्टम खुद, हर कस्टम स्टेशन के लिए हर स्कीम का, एक ही e-scrip बना देगा। यहां क्रेडिट खोता नहीं। जो खोता है वह आकार का नियंत्रण है, और आकार मायने रखता है, क्योंकि Regulation 7(2) के तहत स्क्रिप पूरी की पूरी ही ट्रांसफर होती है। ## तीसरी घड़ी: ट्रांसफर उसे रीसेट नहीं करता Regulation 7(3) कहता है कि e-scrip बनने से दो वर्ष की वैधता अवधि ट्रांसफर के कारण नहीं बदलेगी। खरीदार को बची हुई अवधि मिलती है, नई नहीं। खरीदते समय यह सीधे कीमत में बैठता है। जिस स्क्रिप में बहुत कम दिन बचे हैं, उसे उतनी ही जल्दी किसी Bill of Entry पर लगाना होगा, और वह जोखिम खरीदार का है। बेचते समय यह उलटा काम करता है: लंबी बची हुई अवधि वाली स्क्रिप ज़्यादा खरीदारों के काम की होती है। ## वैधता के अलावा एक और जोखिम समय ही एकमात्र तरीका नहीं जिससे क्रेडिट काम का न रहे। Regulation 8 कहता है कि जहां कोई व्यक्ति उन निर्यातों के संबंध में, जिनसे ड्यूटी क्रेडिट जुड़ा है, या e-scrip के संबंध में, Customs Act या किसी अन्य लागू कानून, नियम या विनियम का उल्लंघन करता है, वहां वह ड्यूटी क्रेडिट या e-scrip लेजर में निलंबित या रद्द किया जा सकता है, उस तरीके से जो केंद्र सरकार Customs Act की धारा 51B के तहत अधिसूचित करे। यही कारण है कि खरीदने से पहले जांच मायने रखती है। [स्क्रिप कैसे खरीदें](https://scriphouse.com/resources/scrip-kaise-kharide-hindi) और [क्या स्क्रिप खरीदना सुरक्षित है](https://scriphouse.com/resources/are-duty-credit-scrips-safe-to-buy) इसे विस्तार से देखते हैं। ## व्यवहार में क्या करें - हर स्क्रिप की तारीख उसके बनने से गिनें, निर्यात से नहीं। - स्क्रोल आने पर एक वर्ष के भीतर e-scrip बनाएं, ताकि आकार आपकी पसंद का हो। - अगर आप आयात नहीं करते, तो प्रतीक्षा का कोई लाभ नहीं है। बिना उपयोग वाली स्क्रिप के लिए समय सिर्फ एक तरफ चलता है। - खरीदते समय बची हुई अवधि को कीमत का हिस्सा मानें, विवरण नहीं। ## जो हम स्थापित नहीं कर पाए - **क्या किसी परिस्थिति में वैधता बढ़ाई जा सकती है।** Regulation 6(3) कहता है कि लैप्स हुआ क्रेडिट फिर से नहीं बनेगा, और हमें कोई ऐसा उपकरण नहीं मिला जो विस्तार या पुनर्स्थापन का रास्ता देता हो। हम यह नहीं कह रहे कि ऐसा कभी नहीं हुआ; हम कह रहे हैं कि हमें उसका कोई सार्वजनिक आधार नहीं मिला। - **निलंबन या रद्दीकरण की अधिसूचित प्रक्रिया।** Regulation 8 उस तरीके को धारा 51B के तहत अधिसूचित किए जाने पर छोड़ता है। हमने उस प्रक्रिया का पूरा पाठ पढ़कर सत्यापित नहीं किया है, इसलिए हम उसका सारांश नहीं दे रहे। इस पृष्ठ पर नामित उपकरणों के विरुद्ध 23 अगस्त 2026 को जांचा गया। ## अक्सर पूछे जाने वाले सवाल ### ड्यूटी क्रेडिट स्क्रिप की वैधता कितनी है? दो वर्ष, e-scrip के लेजर में बनने की तारीख से। Electronic Duty Credit Ledger Regulations, 2021 के Regulation 6(2) में यह अवधि Notification No. 79/2022-Customs (N.T.) दिनांक 15 सितंबर 2022 से दो वर्ष की गई है। ### क्या स्क्रिप की वैधता बढ़ाई जा सकती है? Regulation 6(3) कहता है कि समाप्त हो चुका ड्यूटी क्रेडिट फिर से नहीं बनाया जाएगा, और हमें विस्तार का कोई प्रावधान नहीं मिला। ### क्या स्क्रिप बेचने पर वैधता की घड़ी नई हो जाती है? नहीं। Regulation 7(3) कहता है कि दो वर्ष की वैधता ट्रांसफर के कारण नहीं बदलेगी, इसलिए खरीदार को बची हुई अवधि ही मिलती है। ### स्क्रोल आने के बाद e-scrip बनाने के लिए कितना समय है? एक वर्ष। Regulation 4(1) स्क्रोल बनने से एक वर्ष के भीतर क्रेडिट मिलाकर e-scrip बनाने का विकल्प देता है, और परंतुक के अनुसार विकल्प न लेने पर सिस्टम खुद हर कस्टम स्टेशन के लिए हर स्कीम का एक e-scrip बना देता है। ### क्या समय के अलावा भी स्क्रिप बेकार हो सकती है? हां। Regulation 8 के तहत, संबंधित निर्यातों या e-scrip के संबंध में कानून के उल्लंघन पर ड्यूटी क्रेडिट या e-scrip लेजर में निलंबित या रद्द किया जा सकता है, उस तरीके से जो Customs Act की धारा 51B के तहत अधिसूचित हो। ## FAQ Q: ड्यूटी क्रेडिट स्क्रिप की वैधता कितनी है? A: दो वर्ष, e-scrip के लेजर में बनने की तारीख से। Electronic Duty Credit Ledger Regulations, 2021 के Regulation 6(2) में यह अवधि Notification No. 79/2022-Customs (N.T.) दिनांक 15 सितंबर 2022 से दो वर्ष की गई है। Q: क्या स्क्रिप की वैधता बढ़ाई जा सकती है? A: Regulation 6(3) कहता है कि समाप्त हो चुका ड्यूटी क्रेडिट फिर से नहीं बनाया जाएगा, और हमें विस्तार का कोई प्रावधान नहीं मिला। Q: क्या स्क्रिप बेचने पर वैधता की घड़ी नई हो जाती है? A: नहीं। Regulation 7(3) कहता है कि दो वर्ष की वैधता ट्रांसफर के कारण नहीं बदलेगी, इसलिए खरीदार को बची हुई अवधि ही मिलती है। Q: स्क्रोल आने के बाद e-scrip बनाने के लिए कितना समय है? A: एक वर्ष। Regulation 4(1) स्क्रोल बनने से एक वर्ष के भीतर क्रेडिट मिलाकर e-scrip बनाने का विकल्प देता है, और विकल्प न लेने पर सिस्टम खुद हर कस्टम स्टेशन के लिए हर स्कीम का एक e-scrip बना देता है। --- # Is RoDTEP Still Available? The Scheme Clock, and What Is Actually Notified URL: https://scriphouse.com/resources/is-rodtep-still-available Published: 2026-08-23 | Language: en-IN RoDTEP has never been a permanent scheme. It has been continued by notification, usually six or twelve months at a time, and it has been allowed to run right up to the edge more than once. If you are planning exports or buying scrips, the useful thing is not an opinion about whether it will continue. It is knowing exactly what is notified today, and what happens to credit already earned if it stops. ## What is notified right now DGFT Notification No. 74/2025-26 dated 31 March 2026, headed "Continuation of RoDTEP Scheme beyond March 31, 2026", provides that "the RoDTEP Scheme shall continue for all eligible export products for a further period of six months with effect from April 01, 2026, to September 30, 2026". It adds that "the rates and value caps as notified in Appendix 4R and Appendix 4RE, as applicable on March 31, 2026, shall continue unchanged during the aforesaid period", and that the other terms and conditions of the scheme remain unchanged. So the answer to "is RoDTEP still available" is yes, and the answer to "until when" is 30 September 2026. No notification extending the scheme beyond that date has been issued on the DGFT notification archive, so if none follows, the scheme lapses when the notified period ends. We are not predicting one and we are not predicting its absence. We are telling you where the notified line is. > **In one line:** notified to 30 September 2026. Nothing beyond that has been notified, so if no continuation follows, the scheme lapses when the notified period ends; an extension is not a fact until it appears on the DGFT notification register, which is the page to confirm against before you plan on one. ## Why the scheme has an end date at all RoDTEP is a remission scheme operated under the Foreign Trade Policy, and its continuation is a policy decision taken by notification under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 read with Para 1.02 of the Foreign Trade Policy 2023. That is the same power used for each extension, which is why the scheme's life reads as a series of dated notifications rather than as a standing entitlement. The recent shape of it, each step from the notification itself: - **Notification No. 32/2024-25 dated 30 September 2024** continued the scheme for exports from the Domestic Tariff Area to 30 September 2025, and separately dealt with Advance Authorisation holders, Export Oriented Units and SEZ units on a shorter clock. - **Notification No. 35/2025 dated 30 September 2025** then put every category on the same date, providing that the scheme "shall remain in force and be applicable to exports made from Domestic Tariff Area (DTA) units, Advance Authorisation (AA) holders, Special Economic Zone (SEZ) units, and Export Oriented Units (EOUs) up to 31.03.2026". - **Notification No. 74/2025-26 dated 31 March 2026** continued it for a further six months, to 30 September 2026, for all eligible export products. Two things are worth reading out of that pattern rather than out of commentary. Extensions have come late, sometimes on the last day of the expiring period. And the categories have not always moved together, which is the subject of [RoDTEP for Advance Authorisation, EOU and SEZ units](https://scriphouse.com/resources/rodtep-for-advance-authorisation-eou-and-sez), where eligibility genuinely lapsed for sixteen weeks in 2025. ## A scrip you already hold is not on this clock This is the part exporters most often get wrong, and it is worth being precise about, because the two clocks are unrelated. The scheme end date governs whether an export earns duty credit. It says nothing about credit already earned. Once a scroll is generated and an e-scrip is created, that e-scrip lives under the Electronic Duty Credit Ledger Regulations, 2021, where Regulation 6(2) provides that it is valid for two years from the date of its creation in the ledger, and Regulation 7(3) provides that the validity does not change on account of transfer. So a scrip created in your ledger today carries its own two year window regardless of what happens to the scheme in September. If you are buying scrips, the scheme's end date is not a reason to discount one; the expiry stamped on that scrip is. [When does a scrip expire](https://scriphouse.com/resources/when-does-a-scrip-expire) covers that clock properly. > **The distinction that matters:** the scheme clock decides whether an export earns credit. The Regulation 6(2) clock decides how long a credit already earned stays usable. A scrip is not devalued by the first one. ## What an end date would actually mean, and what it would not If the scheme were not extended past 30 September 2026, the mechanics follow from instruments already in force rather than from speculation: - Exports made up to the notified date, having claimed the benefit on the shipping bill, would still work through the pipeline. Notification No. 76/2021-Customs (N.T.) dated 23 September 2021 issues duty credit against a shipping bill presented on or after 1 January 2021 where clearance and loading has been ordered, after the claim is allowed and the export manifest is filed. That sequence is tied to the export, not to the date the scroll happens to be generated. - Scrips already in the ledger would run their two year Regulation 6(2) course and could still be used or transferred, since nothing in the Regulations ties either to the scheme remaining open. - Exports after the date would earn nothing, because the claim would have no scheme behind it. What we will not do is tell you the odds. A remission scheme's continuation is a fiscal decision, we have no standing to forecast it, and a page that guesses would be the sort of confident sentence this site exists not to write. ## Where to check, and the page not to rely on The reliable source is the DGFT notification archive itself, on [dgft.gov.in](https://www.dgft.gov.in), read by date. Extensions arrive as a numbered notification carrying the word "continuation" or "extension" in the subject line, and the notification is the fact. A caution, offered because it cost us time and would cost you the same. DGFT's own RoDTEP landing page is not a reliable statement of the current position. Its newest extension entry has lagged the register by months, still showing applicability up to 31 March 2026 long after the current continuation took effect, with no reference to Notification No. 74/2025-26 or to the 30 September 2026 date, which by then had been in force for nearly five months. A summary page can lag the notification that governs. The notification does not lag itself. ## What we could not establish - **Whether the scheme will be extended beyond 30 September 2026.** Nothing extending it has been notified, and we are not going to read a tea leaf on a page a business might plan against. - **The February 2026 rate episode, in full.** Notification No. 66/2025-26 dated 23 March 2026 is a restoration of RoDTEP rates and refers to an earlier notification that had restricted them, together with a corrigendum of the same date adjusting the period. We were able to read the restoring notification but not to retrieve the restricting one directly from an official host, so we are naming the episode rather than publishing figures we have only seen quoted. If rates for a specific period matter to you, read Appendix 4R or Appendix 4RE for that period rather than any summary of it, this one included. - **What happens to a claim made on an export shipped before the end date but scrolled after it.** The instruments tie duty credit to the export and the shipping bill rather than to the date of scrolling, which is why we set it out that way above, but no notification addresses the transition explicitly and we have not seen it tested. Treat it as the reading rather than as a settled rule. Checked against the notifications named on this page: the primary sources themselves, not anyone’s copy of them. ## What to do with this If you export, the practical response is not to watch the news, it is to make sure every shipping bill in the meantime actually carries the claim, since that is the step that cannot be repaired later: [the RODTEPY declaration](https://scriphouse.com/resources/how-to-claim-rodtep-in-the-shipping-bill) sets it out. If you are holding scrips, the scheme clock is not your clock, and the one that is belongs to [each scrip's own expiry](https://scriphouse.com/resources/when-does-a-scrip-expire). If you are sitting on credit you cannot use yourself, [selling it](https://scriphouse.com/resources/sell-rodtep-scrips-online) is the only way it becomes money. ## Frequently asked questions ### Is the RoDTEP scheme still available? Yes, as notified. DGFT Notification No. 74/2025-26 dated 31 March 2026 continues the RoDTEP Scheme for all eligible export products from 1 April 2026 to 30 September 2026. No notification extending it beyond that date has been issued, so if no continuation follows, the scheme lapses when the notified period ends. ### When does RoDTEP expire? The currently notified end date is 30 September 2026, under DGFT Notification No. 74/2025-26 dated 31 March 2026. The scheme has been continued by successive notifications before this, so the date has moved before and may move again, but a future extension is not a fact until it is notified. ### If RoDTEP ends, do my existing scrips become worthless? No. A scrip already created in the Electronic Duty Credit Ledger is governed by the Electronic Duty Credit Ledger Regulations, 2021, where Regulation 6(2) gives it two years of validity from the date of creation, independent of the scheme's own end date. It remains usable and transferable within that window. ### Have the RoDTEP rates changed recently? Rates are notified in Appendix 4R for Domestic Tariff Area exports and Appendix 4RE for Advance Authorisation, EOU and SEZ exports, and they have been amended during 2026. Notification No. 74/2025-26 continued the rates and value caps as applicable on 31 March 2026 unchanged through the extension period. For a rate on a specific tariff line for a specific period, read the Appendix for that period rather than any summary. ### Where do I check whether RoDTEP has been extended? The DGFT notification archive on dgft.gov.in, read by date. The scheme's own landing page on that site can lag: on 23 August 2026 it still showed applicability to 31 March 2026 and carried no reference to Notification No. 74/2025-26. ### What is the latest update on the RoDTEP scheme? The notification chain tells the story: Notification 32/2024-25 set the base Appendix 4R schedule from 10 October 2024; Notification 60/2025-26 cut rates by half on 23 February 2026 and a corrigendum took chapters 01 to 24 back out a day later; Notification 66/2025-26 restored the rates from 23 March 2026; Notification 74/2025-26 continued the scheme from 1 April 2026 to 30 September 2026; and Notification 15/2026-27 realigned the Appendix 4R and 4RE schedule to the First Schedule of the Customs Tariff Act, 1975 as amended, with effect from 1 May 2026, which is the schedule now in force. If no further continuation is notified, the scheme lapses when that period ends; scrips already created keep their own two-year validity. ## FAQ Q: Is the RoDTEP scheme still available? A: Yes, as notified. DGFT Notification No. 74/2025-26 dated 31 March 2026 continues the RoDTEP Scheme for all eligible export products from 1 April 2026 to 30 September 2026. No notification extending it beyond that date has been issued, so if no continuation follows, the scheme lapses when the notified period ends. Q: When does RoDTEP expire? A: The currently notified end date is 30 September 2026, under DGFT Notification No. 74/2025-26 dated 31 March 2026. The scheme has been continued by successive notifications before, so the date has moved before, but a future extension is not a fact until it is notified. Q: If RoDTEP ends, do my existing scrips become worthless? A: No. A scrip already created in the Electronic Duty Credit Ledger is governed by the Electronic Duty Credit Ledger Regulations, 2021, where Regulation 6(2) gives it two years of validity from the date of creation, independent of the scheme's own end date. It stays usable and transferable within that window. Q: Where do I check whether RoDTEP has been extended? A: The DGFT notification archive on dgft.gov.in, read by date. The scheme's own landing page on that site can lag the notifications: on 23 August 2026 it still showed applicability to 31 March 2026 and carried no reference to Notification No. 74/2025-26. Q: Have the RoDTEP rates changed recently? A: Rates are notified in Appendix 4R for Domestic Tariff Area exports and Appendix 4RE for Advance Authorisation, EOU and SEZ exports, and they have been amended during 2026. Notification No. 74/2025-26 continued the rates and value caps as applicable on 31 March 2026 unchanged through the extension period. For a rate on a specific tariff line for a specific period, read the Appendix for that period rather than any summary. Q: What is the latest update on the RoDTEP scheme? A: The notification chain tells the story: Notification 32/2024-25 set the base Appendix 4R schedule from 10 October 2024; Notification 60/2025-26 cut rates by half on 23 February 2026 and a corrigendum took chapters 01 to 24 back out a day later; Notification 66/2025-26 restored the rates from 23 March 2026; Notification 74/2025-26 continued the scheme from 1 April 2026 to 30 September 2026; and Notification 15/2026-27 realigned the Appendix 4R and 4RE schedule to the First Schedule of the Customs Tariff Act, 1975 as amended, with effect from 1 May 2026, which is the schedule now in force. If no further continuation is notified, the scheme lapses when that period ends; scrips already created keep their own two-year validity. --- # RoDTEP for Advance Authorisation, EOU and SEZ Units: Eligible, Once Not, and Eligible Again URL: https://scriphouse.com/resources/rodtep-for-advance-authorisation-eou-and-sez Published: 2026-08-23 | Language: en-IN This is the messiest corner of RoDTEP and the one where stale information does the most damage, because the answer has changed four times. Exports by Advance Authorisation holders, Export Oriented Units and SEZ units are eligible today, they were not eligible originally, and for about sixteen weeks in 2025 they were not eligible again. Here are the notifications and the dates. ## The position today Exports of products manufactured by Advance Authorisation holders, other than deemed exports, by Export Oriented Units, and by units in Special Economic Zones are eligible for RoDTEP, and their rates are notified in a separate schedule, Appendix 4RE. DGFT Notification No. 11/2025-26 dated 26 May 2025, headed "Restoration of RoDTEP for Advance Authorisations (AAs) holders, Special Economic Zones (SEZs) and Export-Oriented Units (EOUs) from 01.06.2025", provides that the support "is restored with effect from 01.06.2025". Since then the categories have moved on the same clock as everyone else. Notification No. 74/2025-26 dated 31 March 2026 continues the scheme "for all eligible export products" to 30 September 2026 and continues the rates and value caps in both Appendix 4R and Appendix 4RE unchanged. The scheme's own end date is covered in [is RoDTEP still available](https://scriphouse.com/resources/is-rodtep-still-available). > **In one line:** eligible, under Appendix 4RE rather than Appendix 4R, and on the same scheme clock as everyone else since 1 June 2025. ## How they became eligible: an exclusion was deleted The mechanism is worth understanding, because it explains why so much published material still says the opposite. These categories were never given a special inclusion. They were sitting in the ineligible list, and that list was edited. DGFT Notification No. 70/2023 dated 8 March 2024, headed "Extending RoDTEP support for exports made by Advance Authorisation (AA) holders, Export Oriented Units (EOU), Special Economic Zones (SEZ) units", provides that "the serial numbers (viii), (x), (xi) and (xii) of Para 4.55 of FTP 2023 are deleted with effect from 11.03.2024". Para 4.55 of the Foreign Trade Policy 2023 is the list headed "Ineligible Supplies/ Items/Categories under the Scheme", and the four entries deleted were products manufactured in EHTP and BTP, products manufactured or exported in discharge of export obligation against an Advance Authorisation or Duty Free Import Authorisation or Special Advance Authorisation, products manufactured or exported by a hundred per cent Export Oriented Unit, and products manufactured or exported by units in Free Trade Zones, Export Processing Zones or Special Economic Zones. The same notification created the second schedule, inserting Para 4.59A to provide that for exports of products manufactured by Advance Authorisation holders other than deemed exports, and by EOU and SEZ units, "the eligible RoDTEP export items, rates and per unit value caps, wherever applicable, are contained in Appendix 4RE". Note the date carefully. The implementation date in Notification No. 70/2023 for Advance Authorisation holders and EOUs is **11 March 2024**, not 1 April 2024, which is the date most commonly repeated. SEZ was handled separately and conditionally in the same notification: implementation for SEZ units was to happen once the IT integration of SEZ units with the Customs Automated System took place. ## The sixteen weeks it lapsed, and the date range This is the part that matters if you are looking at exports made in 2025, and it is not a rumour. It is written into a notification in terms. DGFT Notification No. 66/2024-25 dated 20 March 2025 provides that the support for these categories "stands extended only up to 05.02.2025", and its effect clause states that "from 06.02.2025 onwards, exports from these categories will no longer be eligible for RoDTEP support", while adding that support for other categories, meaning Domestic Tariff Area exports, "shall continue as per Notification No. 32/2024-25". Notification No. 11/2025-26 then restored it from 1 June 2025. So RoDTEP was unavailable to Advance Authorisation, EOU and SEZ exports from 6 February 2025 to 31 May 2025, roughly sixteen weeks, while Domestic Tariff Area exports were unaffected throughout. There is a second detail worth noticing about the sequencing: the notification recording the cut-off is dated 20 March 2025, six weeks after the 5 February 2025 date it was fixing. An exporter shipping in February and March 2025 was working against a position that was formalised afterwards. > **If you export under any of these routes:** the eligibility question for a past shipment is answered by the date of that export, not by today's position. 6 February 2025 to 31 May 2025 is a real gap in the record. ## Appendix 4RE is not a copy of Appendix 4R Two separate schedules exist and they carry different numbers. Appendix 4R is headed as the RoDTEP schedule for Domestic Tariff Area exports; Appendix 4RE is headed as the RoDTEP rates for SEZ, EOU and Advance Authorisation exports, and its rate column is expressed as a percentage of FOB for those categories specifically. The rates genuinely differ line by line, so reading the wrong schedule produces a wrong number rather than an approximately right one. If you are modelling what an export will earn, the schedule has to match the route the goods went out under. [How RoDTEP rates are calculated](https://scriphouse.com/resources/how-rodtep-rates-are-calculated) covers how a rate becomes a scroll amount. One clean negative worth publishing, because it saves a search: there are only two schedules. There is no Appendix 4RA, no 4RB and no 4RC. If a source refers you to one, that source is inventing it. ## The undertaking that still applies Eligibility for the category does not remove the condition that sits under every RoDTEP claim. Condition 2(1)(a) of Notification No. 76/2021-Customs (N.T.) dated 23 September 2021 provides that duty credit is issued "in lieu of remission of any duty or tax or levy, chargeable on any material used in the manufacture or processing of goods or for carrying out any operation on such goods in India that are exported, where such duty or tax or levy is not exempted, remitted or credited under any other Scheme". That condition bites at the level of an individual duty or tax, not at the level of the scheme or the shipping bill. It is the same principle the exporter signs up to in the declaration behind statement code RD001, which undertakes that the claim "is not with respect to any duties or taxes or levies which are exempted or remitted or credited under any other mechanism outside RoDTEP". For an Advance Authorisation holder in particular, that is not an abstraction: the authorisation itself exempts certain duties on inputs, and what RoDTEP remits has to be something other than those. That is a question for your tax adviser on the facts of the consignment, and this page is not going to answer it for you. ## What we could not establish - **The exact operative date for SEZ units.** Notification No. 70/2023 made SEZ implementation conditional on the IT integration of SEZ units with the Customs Automated System, and we did not find a notification or advisory announcing the date that integration completed. Since 1 June 2025 the notifications treat SEZ alongside AA and EOU without qualification, which is why we state the current position as we do, but we cannot give you a clean date for the SEZ start under the original 2024 notification. - **Whether anything was done for exports caught in the February to May 2025 gap.** We found no notification, circular or trade notice providing relief for shipments made in that window. That is not proof that no representation succeeded anywhere. It is what the public record shows. - **The current text of Table-1 to Notification No. 76/2021-Customs (N.T.).** The CBIC repository serves that notification as issued rather than as amended, so the Table it returns still lists SEZ, EOU and Advance Authorisation exports as ineligible, a position the DGFT notifications above have overtaken. We are therefore not quoting that Table as the current customs-side position in either direction. This is worth knowing generally: an as-issued repository is an archive, not a statement of today. Checked against the notifications named on this page: the primary sources themselves, not anyone’s copy of them. ## Where to go from here If your exports qualify, the credit still only arrives if the claim is on the shipping bill: [the RODTEPY declaration](https://scriphouse.com/resources/how-to-claim-rodtep-in-the-shipping-bill). If it is arriving and you do not import enough to use it, [selling the scrip](https://scriphouse.com/resources/sell-rodtep-scrips-online) is how it becomes money. And [eligibility and exclusions](https://scriphouse.com/resources/rodtep-eligibility-and-exclusions) covers what the scheme leaves out generally. ## Frequently asked questions ### Is RoDTEP available to Advance Authorisation holders? Yes, for exports of products manufactured by Advance Authorisation holders other than deemed exports, with rates in Appendix 4RE. The exclusion was deleted from Para 4.55 of the Foreign Trade Policy 2023 by DGFT Notification No. 70/2023 dated 8 March 2024 with effect from 11 March 2024, and after a lapse in 2025 the support was restored by Notification No. 11/2025-26 dated 26 May 2025 with effect from 1 June 2025. ### Can an SEZ unit or EOU claim RoDTEP? Yes, on the current position. The exclusions covering hundred per cent Export Oriented Units and units in Free Trade Zones, Export Processing Zones and Special Economic Zones were deleted from Para 4.55 of the Foreign Trade Policy 2023 by DGFT Notification No. 70/2023, and Notification No. 11/2025-26 restored the support for these categories with effect from 1 June 2025. ### Was RoDTEP ever withdrawn for AA, EOU and SEZ exports? Yes. DGFT Notification No. 66/2024-25 dated 20 March 2025 extended the support for these categories only up to 5 February 2025 and stated that from 6 February 2025 onwards exports from them would no longer be eligible. It was restored from 1 June 2025 by Notification No. 11/2025-26, leaving a gap of about sixteen weeks. Domestic Tariff Area exports were not affected. ### What is Appendix 4RE? It is the separate RoDTEP rate schedule for exports by SEZ units, Export Oriented Units and Advance Authorisation holders, created by DGFT Notification No. 70/2023 dated 8 March 2024 through a new Para 4.59A of the Foreign Trade Policy 2023. Appendix 4R remains the schedule for Domestic Tariff Area exports, and the rates in the two are not the same. ### Is there an Appendix 4RC for RoDTEP? No. RoDTEP has two rate schedules, Appendix 4R for Domestic Tariff Area exports and Appendix 4RE for SEZ, EOU and Advance Authorisation exports. There is no 4RA, 4RB or 4RC. ## FAQ Q: Is RoDTEP available to Advance Authorisation holders? A: Yes, for exports of products manufactured by Advance Authorisation holders other than deemed exports, with rates in Appendix 4RE. The exclusion was deleted from Para 4.55 of the Foreign Trade Policy 2023 by DGFT Notification No. 70/2023 dated 8 March 2024 with effect from 11 March 2024, and after a lapse in 2025 the support was restored by Notification No. 11/2025-26 with effect from 1 June 2025. Q: Can an SEZ unit or EOU claim RoDTEP? A: Yes, on the current position. The exclusions covering hundred per cent Export Oriented Units and units in Free Trade Zones, Export Processing Zones and Special Economic Zones were deleted from Para 4.55 of the Foreign Trade Policy 2023 by DGFT Notification No. 70/2023, and Notification No. 11/2025-26 restored the support with effect from 1 June 2025. Q: Was RoDTEP ever withdrawn for AA, EOU and SEZ exports? A: Yes. DGFT Notification No. 66/2024-25 dated 20 March 2025 extended the support for these categories only up to 5 February 2025 and stated that from 6 February 2025 onwards exports from them would no longer be eligible. It was restored from 1 June 2025, leaving a gap of about sixteen weeks. Domestic Tariff Area exports were unaffected. Q: What is Appendix 4RE? A: It is the separate RoDTEP rate schedule for exports by SEZ units, Export Oriented Units and Advance Authorisation holders, created by DGFT Notification No. 70/2023 dated 8 March 2024 through a new Para 4.59A of the Foreign Trade Policy 2023. Appendix 4R remains the schedule for Domestic Tariff Area exports, and the rates in the two differ. Q: Is there an Appendix 4RC for RoDTEP? A: No. RoDTEP has two rate schedules, Appendix 4R for Domestic Tariff Area exports and Appendix 4RE for SEZ, EOU and Advance Authorisation exports. There is no 4RA, 4RB or 4RC. --- # Duty Drawback vs RoDTEP: What Each One Gives Back, and Claiming Both URL: https://scriphouse.com/resources/rodtep-and-duty-drawback-together Published: 2026-08-23 | Language: en-IN Duty drawback and RoDTEP are compared constantly and confused constantly, usually as though one replaced the other or as though claiming one bars the other. Neither is right. They give back different things, and the rule people half remember is a narrower one about not being remitted the same levy twice. Here is what each one is, where they differ, and what a customs broker can safely tick. ## What each one actually gives back The two get compared as though they were alternatives because both are called export incentives and both come off the same shipping bill. They are not alternatives, and the reason is in what each one is a refund of. **Duty drawback** is made under section 75 of the Customs Act, 1962 read with section 37 of the Central Excise Act, 1944. The operative rules are the Customs and Central Excise Duties Drawback Rules, 2017, notified by Notification No. 88/2017-Customs (N.T.) dated 21 September 2017 and in force from 1 October 2017. Rule 2(a) defines drawback as "the rebate of duty excluding integrated tax leviable under sub-section (7) and compensation cess leviable under sub-section (9) respectively of section 3 of the Customs Tariff Act, 1975 chargeable on any imported materials or excisable materials used in the manufacture of such goods". Read the exclusion inside the definition: after GST, drawback gives back the customs duty borne on your inputs, and it does not give back the integrated tax or the compensation cess, which have their own routes. **RoDTEP** starts from the other end. It remits what nothing else gives back, which is why condition 2(1)(a) of Notification No. 76/2021-Customs (N.T.) dated 23 September 2021 issues duty credit only "in lieu of remission of any duty or tax or levy ... where such duty or tax or levy is not exempted, remitted or credited under any other Scheme". Its own name is the remission of duties and taxes on exported products, and the credit is created in the electronic ledger rather than paid out. > **The distinction in one line:** drawback rebates a customs duty you already paid on an import. RoDTEP remits embedded levies that no other mechanism reaches. Different money, one export. ## Where they differ in practice - **How the rate is arrived at.** Drawback rates are determined by the Central Government under rule 3 and published as the All Industry Rates schedule, which is revised by notification from time to time, so the schedule to read is the one in force for your export date. Two routes exist for an exporter the schedule does not fit: rule 6, where no rate has been determined for the goods at all, and rule 7, where the determined rate "is less than eighty per cent. of the duties paid on the materials or components used in the production or manufacture of the said goods". Both are applications to the Principal Commissioner or Commissioner of Customs having jurisdiction over the place of export, within three months. RoDTEP has no equivalent in the instruments quoted here: its rates are notified against the tariff line, which is the difference the last section of this page returns to. [How RoDTEP rates are calculated](https://scriphouse.com/resources/how-rodtep-rates-are-calculated) covers that side. - **What you are left holding.** Drawback is an amount paid to the exporter, and rule 18 makes that plain from the other direction: where drawback "has been paid to an exporter or a person authorised by him" and the sale proceeds are not realised within the period allowed under the Foreign Exchange Management Act, 1999, it is recovered from that claimant. It is personal to the exporter and there is nothing to hand on. RoDTEP produces a scrip in the ledger, which its holder can apply against their own customs duty or transfer to somebody who will. For an exporter who imports little or nothing, that is the whole difference: [selling the scrip](https://scriphouse.com/resources/sell-rodtep-scrips-online) is how the credit becomes cash at all. - **When the claim is made.** Under rule 14(1), the electronic shipping bill filed under a claim of drawback is itself "deemed to be a claim for drawback filed on the date on which the proper officer of Customs makes an order permitting clearance and loading of goods for exportation under section 51". The RoDTEP claim is made on the same document by declaration at item level. Two claims, one bill, and the next section is why that is allowed. ## The short answer on claiming both, and the instrument behind it Both can be claimed. The customs system is explicitly built to process them together: ICEGATE Advisory No. 01/2021 provides that "the Shipping Bills with RoDTEP and/or Drawback claim will now be routed for officer intervention based on Risk based targeting by RMS", and that once processed "for DBK and/or RoDTEP either by the officer or as per facilitation by RMS, it will move to the respective scroll queues". The [ICEGATE e-scrip advisory](https://www.icegate.gov.in/guidelines/others/advisory-e-scrip-avail-export-incentive-schemes-rosctl-rodtep) is more direct still. Describing the mechanism in place from 1 January 2021 it records that RoDTEP claims were "processed by the officers (under DBK_AC role) along with drawback processing", and elsewhere it states plainly that "the RoDTEP claim was allowed in addition to Drawback". > **In one line:** yes, on the same shipping bill and at item level. Separate claims, separate scroll queues, one bill. ## The rule people are actually thinking of There is a real restriction. It is just not the one usually quoted. Condition 2(1)(a) of Notification No. 76/2021-Customs (N.T.) dated 23 September 2021 provides that duty credit is issued "in lieu of remission of any duty or tax or levy, chargeable on any material used in the manufacture or processing of goods or for carrying out any operation on such goods in India that are exported, where such duty or tax or levy is not exempted, remitted or credited under any other Scheme". Read the object of that sentence. The thing that must not have been remitted elsewhere is "such duty or tax or levy", singular and specific. Para 4.54(ii) of the Foreign Trade Policy 2023 states the same idea from the policy side: "the rebate under the Scheme shall not be available in respect of duties and taxes already exempted or remitted or credited." So the bar is on being remitted the same levy twice. It is not a bar on running two schemes over one export, and nothing in either instrument makes the presence of a Drawback claim on a shipping bill disqualify a RoDTEP claim on it. The two schemes were designed around this. Drawback rebates customs duties on imported inputs; RoDTEP is written to remit duties, taxes and levies that are not refunded under any other mechanism, which is why its own name is a remission of what nothing else gives back. Different levies, one export. ## The scheme that genuinely does exclude RoDTEP If you are looking for the mutual exclusion you half remember, it is RoSCTL rather than Drawback. RoSCTL applies to apparel and made-ups in the relevant chapters in exclusion of RoDTEP for those chapters: an item takes one or the other, not both. That is a real either-or and it is worth being clear that Drawback is not treated the same way anywhere in the instruments. [RoDTEP vs RoSCTL](https://scriphouse.com/resources/rodtep-vs-rosctl) covers which applies to what. ## What you are signing when you claim both The undertaking behind statement code RD001, set out in Annexure B to ICEGATE Advisory No. 01/2021, includes that the claim "is not with respect to any duties or taxes or levies which are exempted or remitted or credited under any other mechanism outside RoDTEP". Claiming both is not a loophole you are exploiting; it is a position you are certifying, and the certificate is at levy level. In practice that puts the work in the same place the condition does. Whether a specific levy has already been remitted under Drawback, or under an exemption on inputs, or under another scheme, is a question about your own facts. It is the reason RODTEPY should not be a default tick on a broker's template, and the reason the answer for an Advance Authorisation holder is more involved than for a plain Domestic Tariff Area export: [RoDTEP for Advance Authorisation, EOU and SEZ](https://scriphouse.com/resources/rodtep-for-advance-authorisation-eou-and-sez) covers that route. ## Two practical consequences - **A suspension travels.** ICEGATE Advisory No. 01/2021 provides that where a suspension is placed on an exporter or a shipping bill for Drawback, "the same will also be applicable for the purpose of scrolling out of RoDTEP benefits". So a Drawback problem can hold up a RoDTEP scroll even though the claims are separate, which is worth knowing before you go looking for a RoDTEP-specific cause. [RoDTEP scroll not generated](https://scriphouse.com/resources/rodtep-scroll-not-generated) covers the other causes. - **They are claimed differently.** Drawback uses a schedule serial number. RoDTEP does not: Advisory No. 01/2021 says that "unlike Drawback, there is no separate serial numbers based on a schedule for claiming RoDTEP", because the rates are notified against the RITC code. Claiming both on one bill means two different filing habits on the same document, which is exactly where a claim gets dropped. [The RODTEPY declaration](https://scriphouse.com/resources/how-to-claim-rodtep-in-the-shipping-bill) sets out the RoDTEP side field by field. ## What we could not establish - **Where the line falls on a specific levy.** The instruments state the principle at levy level and stop there. No official guidance we found works through which levies are treated as already remitted by Drawback for RoDTEP purposes, so we are not going to publish a mapping. That is an advice question on your own inputs and your own scheme mix. - **The drawback rules as amended, and which All Industry Rates schedule is in force today.** The Drawback Rules, 2017 are quoted here from Notification No. 88/2017-Customs (N.T.) as issued. The CBIC repository serves notifications as issued rather than as amended, so we are not characterising amendments made since. The All Industry Rates schedule is revised by notification from time to time and we are not naming a current one here, because the schedule that governs is the one in force on your export date. Read the notification in force rather than a copy of one. - **The full current text of Notification No. 76/2021-Customs (N.T.).** We read the notification as issued. Parts of it were amended in September 2022, and the repository that serves it does not serve a consolidated as-amended version, so we have quoted only condition 2(1)(a), which we have no indication was among the amended provisions, and we are not characterising the rest of it here. The word Drawback does not appear in the notification's substantive text at all. Checked against the instruments named on this page: the notification register and the notification PDFs themselves, not anyone’s copy of them. ## Frequently asked questions ### What is the difference between duty drawback and RoDTEP? They refund different money. Rule 2(a) of the Customs and Central Excise Duties Drawback Rules, 2017 defines drawback as the rebate of duty on imported or excisable materials used in manufacturing the exported goods, expressly excluding integrated tax and compensation cess. RoDTEP remits duties, taxes and levies that are not exempted, remitted or credited under any other scheme. Drawback is paid to the exporter as an amount; RoDTEP creates a transferable duty credit in the electronic ledger. ### Can I claim RoDTEP and Duty Drawback on the same shipping bill? Yes. ICEGATE Advisory No. 01/2021 provides that shipping bills with a RoDTEP and or Drawback claim are routed through the Risk Management System and then move to their respective scroll queues, and the ICEGATE e-scrip advisory records that the RoDTEP claim was allowed in addition to Drawback. ### What is the restriction on claiming both? Condition 2(1)(a) of Notification No. 76/2021-Customs (N.T.) dated 23 September 2021 issues duty credit only in lieu of a duty, tax or levy that "is not exempted, remitted or credited under any other Scheme". The bar applies to the individual levy, not to the shipping bill, so two schemes may run over one export as long as neither remits the same levy the other has. ### Can RoDTEP and RoSCTL be claimed together? No. RoSCTL applies to the relevant apparel and made-up chapters in exclusion of RoDTEP for those chapters, so an item takes one or the other. Drawback is not treated this way. ### Can a Drawback problem hold up a RoDTEP scroll? Yes. ICEGATE Advisory No. 01/2021 provides that a suspension placed on an exporter or shipping bill for Drawback also applies for the purpose of scrolling out RoDTEP benefits. ### Do I declare a schedule serial number for RoDTEP as I do for Drawback? No. Advisory No. 01/2021 states that unlike Drawback there are no schedule based serial numbers for RoDTEP, because the rates are notified against the RITC code, so no separate code or serial number is declared. ## FAQ Q: What is the difference between duty drawback and RoDTEP? A: They refund different money. Rule 2(a) of the Customs and Central Excise Duties Drawback Rules, 2017 defines drawback as the rebate of duty on imported or excisable materials used in manufacturing the exported goods, expressly excluding integrated tax and compensation cess. RoDTEP remits duties, taxes and levies that are not exempted, remitted or credited under any other scheme. Drawback is paid to the exporter as an amount; RoDTEP creates a transferable duty credit in the electronic ledger. Q: Can I claim RoDTEP and Duty Drawback on the same shipping bill? A: Yes. ICEGATE Advisory No. 01/2021 provides that shipping bills with a RoDTEP and or Drawback claim are routed through the Risk Management System and then move to their respective scroll queues, and the ICEGATE e-scrip advisory records that the RoDTEP claim was allowed in addition to Drawback. Q: What is the restriction on claiming both? A: Condition 2(1)(a) of Notification No. 76/2021-Customs (N.T.) dated 23 September 2021 issues duty credit only in lieu of a duty, tax or levy that is not exempted, remitted or credited under any other Scheme. The bar applies to the individual levy, not to the shipping bill. Q: Can RoDTEP and RoSCTL be claimed together? A: No. RoSCTL applies to the relevant apparel and made-up chapters in exclusion of RoDTEP for those chapters, so an item takes one or the other. Drawback is not treated this way. Q: Can a Drawback problem hold up a RoDTEP scroll? A: Yes. ICEGATE Advisory No. 01/2021 provides that a suspension placed on an exporter or shipping bill for Drawback also applies for the purpose of scrolling out RoDTEP benefits. --- # The RoDTEP Annual Return: Who Has to File It, and What Missing It Stops URL: https://scriphouse.com/resources/rodtep-annual-return-arr Published: 2026-08-24 | Language: en-IN Most RoDTEP problems are about one shipping bill. This one is not. Above a claim threshold, an exporter owes DGFT a return every year, and the price of missing it is not a fine on a screen: it is that no further scrolls come out at the port of export. Here is who owes it, by when, what it costs late, and what stops until it is filed. ## What the return is, and the instrument behind it The Annual RoDTEP Return, usually shortened to ARR, is a yearly account of the duties and taxes you actually bore on what you exported. It is not a claim and it does not pay you anything. It is the evidence base DGFT uses to check that the rates it notified bear some relation to what exporters really incur. The obligation lives in Para 4.94 of the Handbook of Procedures 2023, which was not in the Handbook as originally notified. It was inserted by [Public Notice No. 27/2024-25 dated 23 October 2024](https://content.dgft.gov.in/Website/dgftprod/4c208b04-bd1c-4983-a87c-3d6c59051b2f/PN%2027%20%28English%29.pdf), issued under Paras 1.03 and 2.04 of the Foreign Trade Policy 2023. Para 4.94(1) requires an exporter claiming RoDTEP benefits to file an annual return "as per the format given under Appendix-4RR of Handbook of Procedures, 2023", and provides that the return for claims filed in a particular financial year "shall be filed on DGFT portal by 31st March of the next financial year". > **In one line:** above a claim threshold, one return per financial year, due 31 March of the next one, filed on the DGFT portal. Miss it and the scrolls stop. ## Who actually has to file Para 4.94(1) sets the gate at the exporter rather than at the shipment: the requirement is "to begin with the exporters (IECs) whose total RoDTEP claim exceeds Rs. 1 crore in a financial year across all 8-digit HS Codes". Three things follow from the wording, and each one catches somebody out. - **It is measured per IEC, not per shipment or per buyer.** An exporter running many small consignments reaches the threshold the same way as one running a few large ones. - **It is measured across all 8-digit codes together.** You do not get to look at your largest product line and stop there. The test is the total claim for the year. - **It is measured on the claim, not on turnover.** Export turnover is the number most exporters have to hand, and it is not the number in the paragraph. DGFT's own ARR Help Manual and FAQs adds a second tier that Para 4.94 does not contain. Once the Rs 1 crore gate is crossed, the manual directs that if no single 8-digit ITC-HS code exceeds Rs 50 lakh you file only for the highest-claim code, and that if any codes do exceed Rs 50 lakh you file a return for each of them. It also treats Domestic Tariff Area exports and Advance Authorisation, Export Oriented Unit and Special Economic Zone exports as separate returns. That guidance sits in a help document rather than in a public notice, which means DGFT can revise it without issuing anything, so read the current version before you file rather than working from a copy. ## The date, and the two clocks that run after it The return is due by 31 March of the financial year following the one the claims were filed in. What most write-ups omit is that the consequence does not land on that date. Para 4.94(2) attaches it to the end of a grace period instead, and Para 4.94(3) prices the delay in two steps. - **Up to 30 June.** The return can still be filed late on payment of a composition fee of Rs 10,000. - **After 30 June.** The composition fee rises to Rs 20,000, and this is also the point at which the scroll consequence below begins to bite. A figure of Rs 15,000 circulates widely as though it were a third tier. It is not. It is a one-off fee attached to a specific extension of one particular year's return, covered further down, and quoting it as the general late fee will understate what an exporter past the grace period actually owes. ## What non-filing actually stops This is the part worth reading twice, because the consequence is not administrative. Para 4.94(2) provides that non-reporting of the return leads to denial of benefits under the scheme, and that no further scroll-out of the claims on the shipping bills will be permitted "at the Customs Port of Export after the grace period of three (3) months i.e. after 30th June". Read where that lands. It is not a block on the DGFT portal that you notice next time you log in. It is a stop at the customs port of export on the scroll-out of your RoDTEP claims, on shipping bills that are otherwise perfectly in order. The claims keep being filed and nothing keeps coming out of them. The route back is in Para 4.94(3): "Subsequent to the payment of the applicable composition fee, the RoDTEP scrolls will be resumed within 45 days", and that resumption "shall also cover the Shipping Bills that were not scrolled out earlier on account of non-compliance of ARR". So nothing is forfeited, but the exporter carries the gap: the credit that would have become a scrip sits unissued for the period the return was outstanding plus up to another forty-five days after the fee is paid. ## Why this is a cash-flow event and not a paperwork one A RoDTEP credit only becomes something you can sell once the scroll matures at the port and the scrip issues into the ledger. Stop the scroll-out and you have stopped the supply at its source: there is no scrip in the ledger, so there is nothing to price and nothing to sell, however many shipping bills you filed in the meantime. That makes an unfiled return an unusually expensive piece of paperwork for an exporter who was relying on scrip sales as a working-capital line. The composition fee is the small number in this story. The large one is the credit sitting outside the ledger for months. If your scrolls have gone quiet and you are looking for a cause, this is worth eliminating before the usual suspects: [RoDTEP scroll not generated](https://scriphouse.com/resources/rodtep-scroll-not-generated) covers the others. There is also a second clock to keep in view. A scrip's own validity runs from its creation in the ledger rather than from the export, so a delayed issue does not shorten the scrip once it arrives, but it does compress the window in which the whole year's credit has to be turned into cash. [When a scrip expires](https://scriphouse.com/resources/when-does-a-scrip-expire) sets out that clock. ## What you actually file The format is Appendix 4RR, annexed to Public Notice No. 27/2024-25 and titled "Format for submitting data under Annual RoDTEP Return (ARR)". It is furnished export-product-wise, with a separate sheet per product, and it asks for the embedded taxes that RoDTEP exists to remit rather than for anything from your GST returns. The field groups cover inbound and outbound transport VAT and excise on fuel, electricity duty, stamp duty on export documents, fuel used to generate captive power, embedded central and state GST paid on supplies from unregistered dealers, and the cumulative prior-stage taxes carried in your inputs. Para 4.94(4) then requires the records substantiating the claim to be kept for five years. That is the part to plan for at the point of filing rather than at the point of being asked. ## Where it is filed On the DGFT portal, not on ICEGATE, and not with your customs broker. [Trade Notice No. 27/2024-25 dated 29 January 2025](https://content.dgft.gov.in/Website/dgftprod/177750ea-6563-492c-8a33-e63ccc40e0d4/Trade%20Notice%20No.27%20dated%2029.01.2025.pdf) introduced the online module and records that it "can be accessed on the DGFT Portal- www.dgft.gov.in under the link 'Regulations>RoDTEP'". The public landing page for the service is [the RoDTEP page on dgft.gov.in](https://www.dgft.gov.in/CP/?opt=RODTEPARR), which carries an "Application for Annual Return" card and a link to DGFT's own FAQs. Filing itself is behind a DGFT login against the IEC, so the filing service has no public URL to give. ## The date has moved before, which is not a reason to plan for it moving again The first return year is a fair guide to how DGFT has handled this so far, and it was extended more than once. Under Public Notice No. 27/2024-25 the return for claims filed in FY 2023-24 was due by 31 March 2025. [Public Notice No. 24/2025-26 dated 3 October 2025](https://content.dgft.gov.in/Website/dgftprod/6f7fe86c-aa65-4db0-902b-681d9d85dca0/Public%20Notice%20No.%2024%20Eng.pdf) carried it to 30 November 2025 with a Rs 10,000 composition fee. Then [Public Notice No. 46/2025-26 dated 5 February 2026](https://content.dgft.gov.in/Website/dgftprod/0a94e8f6-a53b-44aa-ad68-7972dd5fac18/ENG-PN%20-%20Extension%20for%20filing%20ARR.pdf) provided that "the period for filing Annual RoDTEP Returns for Financial Year 2023-24 is further extended till 31.03.2026 with payment of a composition fee of Rs 15,000/-", and warned that non-filing by that date attracts the Para 4.94 measures "including denial of RoDTEP benefits and scroll-out of scrips". That is where the Rs 15,000 comes from, and it is why it is not a general fee: it was the price of the final window on one year's return. Reading the pattern as a promise that the next year will also be extended is the expensive version of this page. The standing rule in Para 4.94 has not been amended, and it is the rule an exporter is measured against on the day. ## What we could not establish - **Whether any year after the first will be given the same treatment.** Public Notice No. 46/2025-26 is the most recent public notice on the annual return that we could find on DGFT's public-notice list, and no later notice extends any subsequent year. On the standing Para 4.94 clock, a later year runs to 31 March of the following financial year with the three-month grace and the two fee tiers above. We are stating the rule rather than predicting a notice: if you are late, read the public-notice list before you assume either way. - **The current state of DGFT's own help material.** The ARR Help Manual and FAQs is still written against the first return year throughout, down to a period-of-export field fixed to those dates. It remains the only official account of the Rs 50 lakh per-code rule, which is why that rule is attributed to it above rather than to the public notice, and it is not a reliable description of a later filing cycle. - **Any consolidated text of the paragraph.** The Handbook of Procedures 2023 PDF that DGFT serves is the text as originally notified and does not contain Para 4.94, so the operative wording quoted here is taken from the public notice that inserted it. Checked against the instruments named on this page: the notification register and the notification PDFs themselves, not anyone’s copy of them. ## Frequently asked questions ### Who has to file the Annual RoDTEP Return? Para 4.94(1) of the Handbook of Procedures 2023, inserted by Public Notice No. 27/2024-25 dated 23 October 2024, applies the requirement to begin with to exporters whose total RoDTEP claim exceeds Rs 1 crore in a financial year across all 8-digit HS codes. The test is on the claim rather than on export turnover, and it is measured per IEC. ### What is the due date for the Annual RoDTEP Return? Para 4.94(1) requires the return for claims filed in a financial year to be filed on the DGFT portal by 31 March of the next financial year. A grace period runs for three months after that, to 30 June. ### What is the composition fee for filing late? Para 4.94(3) sets Rs 10,000 for a delayed filing up to 30 June and Rs 20,000 after 30 June. The Rs 15,000 figure often quoted is not a tier of the scheme: it was a one-off fee attached to the final extension of the first return year by Public Notice No. 46/2025-26 dated 5 February 2026. ### What happens if I do not file the Annual RoDTEP Return? Para 4.94(2) provides that non-reporting leads to denial of benefits under the scheme and that no further scroll-out of RoDTEP claims for your shipping bills will be permitted at the customs port of export after the three-month grace period. The claims keep being filed and nothing comes out of them. ### Do the scrolls resume once I file? Yes. Para 4.94(3) provides that after the applicable composition fee is paid the scrolls are resumed within 45 days, and that the resumption also covers the shipping bills that were not scrolled out earlier because the return was outstanding. Nothing is forfeited, but the credit sits unissued in the meantime. ### Where is the Annual RoDTEP Return filed? On the DGFT portal, under Regulations then RoDTEP, using the online module introduced by Trade Notice No. 27/2024-25 dated 29 January 2025. It is not filed on ICEGATE. The format is Appendix 4RR, annexed to Public Notice No. 27/2024-25. ## FAQ Q: Who has to file the Annual RoDTEP Return? A: Para 4.94(1) of the Handbook of Procedures 2023, inserted by Public Notice No. 27/2024-25 dated 23 October 2024, applies the requirement to begin with to exporters whose total RoDTEP claim exceeds Rs 1 crore in a financial year across all 8-digit HS codes. The test is on the claim rather than on export turnover, and it is measured per IEC. Q: What is the due date for the Annual RoDTEP Return? A: Para 4.94(1) requires the return for claims filed in a financial year to be filed on the DGFT portal by 31 March of the next financial year. A grace period runs for three months after that, to 30 June. Q: What is the composition fee for filing late? A: Para 4.94(3) sets Rs 10,000 for a delayed filing up to 30 June and Rs 20,000 after 30 June. The Rs 15,000 figure often quoted is not a tier of the scheme: it was a one-off fee attached to the final extension of the first return year by Public Notice No. 46/2025-26 dated 5 February 2026. Q: What happens if I do not file the Annual RoDTEP Return? A: Para 4.94(2) provides that non-reporting leads to denial of benefits under the scheme and that no further scroll-out of RoDTEP claims for your shipping bills will be permitted at the customs port of export after the three-month grace period. The claims keep being filed and nothing comes out of them. Q: Do the scrolls resume once I file? A: Yes. Para 4.94(3) provides that after the applicable composition fee is paid the scrolls are resumed within 45 days, and that the resumption also covers the shipping bills that were not scrolled out earlier because the return was outstanding. Nothing is forfeited, but the credit sits unissued in the meantime. Q: Where is the Annual RoDTEP Return filed? A: On the DGFT portal, under Regulations then RoDTEP, using the online module introduced by Trade Notice No. 27/2024-25 dated 29 January 2025. It is not filed on ICEGATE. The format is Appendix 4RR, annexed to Public Notice No. 27/2024-25. --- # How to Sell RoSCTL Scrips at the Best Rate, Paid the Same Day URL: https://scriphouse.com/resources/sell-rosctl-scrips-online Published: 2026-08-25 | Language: en-IN If you export garments or made-ups, your RoSCTL e-scrips are commonly the largest duty credits your business earns, and they sell on the same rails as any other e-scrip: one firm offer, an ICEGATE transfer you approve with an OTP, and money in your bank the same business day. The difference is what sits between you and that outcome today: a broker chain across the textile belt in which every link takes its own spread before you see a rupee. This is the direct route, step by step, with the arithmetic on a Rs 10 lakh scrip. ## Why RoSCTL scrips are a bigger sale than RoDTEP RoSCTL is the scheme that rebates the embedded State and Central taxes and levies on exports of apparel, garments and made-ups, as notified by the Ministry of Textiles, and it exists because no other mechanism refunds that embedded stack. Garments and made-ups earn their rebate through RoSCTL rather than through RoDTEP, whose entitlement is set line by line in Appendix 4R and capped per unit. Because RoSCTL rebates the whole embedded stack, the credit on a garment or made-ups shipment tends to be a larger share of FOB than a typical RoDTEP entitlement. What the scheme is and how the credit accrues is covered on the [RoSCTL page](https://scriphouse.com/rosctl) and in [what an RoSCTL scrip is](https://scriphouse.com/resources/what-is-rosctl-scrip); the scheme-by-scheme contrast lives in [RoDTEP vs RoSCTL](https://scriphouse.com/resources/rodtep-vs-rosctl). Two things follow for you as a seller. First, the ticket is bigger: the same shipping calendar throws off a larger credit book, so the realisation rate matters more in rupees. Second, the buyer pool is identical. An e-scrip pays basic customs duty only, whichever scheme issued it, so the importer buying your RoSCTL scrip is the same importer buying RoDTEP scrips. Supply is concentrated in the textile belt; demand is not. That mismatch is precisely what the middlemen between Tirupur and the buyer have always monetised. > **In one line:** sell an RoSCTL e-scrip through one firm offer, approve the ICEGATE transfer with your OTP, and the money lands in your bank the same business day; a clean scrip well clear of expiry commonly clears within a few percent of face value. ## What your RoSCTL scrip is worth today There is no published rate card for scrips, and anyone quoting you one is quoting their margin, not the market. The price of your scrip is set by demand on the day, and it moves inside a band. What tightens the discount: a long runway to expiry, a large clean lot that a buyer can absorb in one transfer, and a spotless provenance trail. What widens it: a short-dated scrip, a small or fragmented lot, and anything a buyer's screening has to think twice about. [How duty-credit scrips are priced](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced) walks through each lever. As a labelled illustration, not a rate anyone publishes: a clean RoSCTL scrip comfortably clear of expiry tends to draw offers in the high nineties of face. Call it 97.50% for arithmetic. On a Rs 10,00,000 face value, that is Rs 9,75,000 gross before the fee, against a face value you could only realise in full by importing dutiable goods yourself. You can test your own numbers in the [scrip value calculator](https://scriphouse.com/tools/scrip-value-calculator). ## The sale, step by step Stripped of intermediaries, a scrip sale has four moves: agree a price, transfer the e-scrip, confirm it landed, get paid. On an exchange the first move is a single firm offer on your scrip, priced live against real demand and locked for sixty seconds, with its reasons on screen: the value it started from, what demand added on the day, and the gross you receive. There is no listing that sits unanswered and no negotiation to lose. Accept the offer and the transfer executes on ICEGATE. The Electronic Duty Credit Ledger Regulations, 2021 make every transfer a two-sided handshake: you initiate from your ledger, approve with an OTP, and the buyer approves receipt on their side. Nothing moves on one signature. The mechanics are covered in [how to transfer a duty-credit scrip on ICEGATE](https://scriphouse.com/resources/how-to-transfer-a-duty-credit-scrip-on-icegate). Settlement is atomic delivery-versus-payment: buyer funds are secured before your scrip moves, and your payout releases against confirmation of the transfer, with a bank UTR, the same business day. If anything fails mid-way, the trade unwinds and refunds in full; [same-day T+0 settlement](https://scriphouse.com/resources/same-day-t0-scrip-settlement-explained) explains the sequence. What it costs: the first trade on your IEC is free on both sides. After that the sell side carries 0.40% of the value that settles plus 18% GST on that fee. The scrip sale itself is GST-exempt under HSN 4907 (S. No. 137 of Notification 10/2025-Central Tax (Rate), effective 22-09-2025), so the GST touches only the fee, never the scrip value. Every trade ships a GST invoice and a net-realisation statement. ## The textile-belt broker chain, and the 1 to 2% it eats Between a knitwear exporter in Tirupur, a woollens house in Ludhiana or a made-ups mill in Panipat and the importer who finally uses the scrip, there are usually three layers. A local agent aggregates scrips from exporters in the cluster and holds them until the lot is worth a call. A city broker matches lots to buy-side demand, quoting the exporter one number and the buyer another. A sub-broker on the buyer's side takes the last cut for introducing the importer. Each layer earns a slice you never see itemised, and the price you were quoted and the price the buyer paid never appear on the same page. [How brokers price duty-credit scrips](https://scriphouse.com/resources/how-brokers-price-duty-credit-scrips) takes the chain apart layer by layer. None of those layers moves the scrip, verifies it, or guarantees your payment; the ICEGATE handshake and the bank do all of that. A direct exchange sale replaces the chain with one visible fee and one screened counterparty, which is why the realisation is better even before you count the days of float the chain sits on. ## What buyers verify before paying, and why that protects you A serious buyer will not pay face-adjacent money for an unverified scrip. Before funds move, the buy side checks provenance (the shipping-bill chain and the IEC that earned the credit), the live ledger status on ICEGATE, and the expiry runway. On an exchange this screening happens before your scrip is ever offered, which is what lets a buyer commit funds inside a sixty-second window; [how provenance screening works](https://scriphouse.com/resources/how-scrip-provenance-screening-works) covers the checks. The screening cuts both ways. Because buyer funds are secured before your scrip transfers, you are never in the position the grey market puts sellers in: scrip gone, payment promised. And a market that screens before it trades is a market where your clean scrip is not discounted for someone else's doubtful one. If you have ever wondered whether the instrument itself is safe to trade, [the legal position](https://scriphouse.com/resources/is-it-legal-to-buy-and-sell-duty-credit-scrips) is short: transfers are expressly provided for, and the transfer count is not limited. ## Timing the sale: seasonality and the expiry clock Two clocks matter. The first is demand. Textile shipping runs in cycles, with autumn and winter order deliveries concentrating shipments through the middle of the year, so scrip supply from the belt arrives in waves; import duty demand runs to its own calendar. When supply bunches, discounts drift wider; selling on a rhythm rather than in a year-end heap keeps you on the right side of that drift. The second clock is your own scrip's. An e-scrip is valid for two years from its creation in the ledger, and the market prices the runway, not the birthday: a scrip drifting toward its final months takes a visibly deeper haircut because the buyer needs time to consume it against imports. Past a point, waiting for a better rate costs more than the discount you were avoiding, and an expired scrip is worth exactly nothing. [When does a scrip expire](https://scriphouse.com/resources/when-does-a-scrip-expire) covers the cliff. On the scheme itself, RoSCTL is notified to 30 September 2026; if no continuation is notified, fresh credits stop accruing when the notified period ends, but scrips already in your ledger keep their own two-year validity. ## Worked example: Rs 10 lakh from offer to bank Take a Rs 10,00,000 RoSCTL scrip, clean provenance, over a year to expiry, and the illustrative 97.50% offer from above. Gross realisation: Rs 9,75,000. Fee at 0.40% of the value that settles: Rs 3,900. GST at 18% on the fee: Rs 702. Net to bank, same business day, with UTR: Rs 9,70,398. If this is the first trade on your IEC, the fee and its GST are zero and the net is the full Rs 9,75,000. Set the same scrip against the chain. A quoted 96% net of everything, paid when the buyer's payment clears, is Rs 9,60,000 on an uncertain date. The direct sale is more than Rs 10,000 better on this one scrip, and the gap compounds across a season's credit book. The playbook is the same one RoDTEP sellers run in [how to sell RoDTEP scrips online](https://scriphouse.com/resources/sell-rodtep-scrips-online); only the ticket sizes are bigger. Full fee schedule on the [pricing page](https://scriphouse.com/pricing), and the exporter flow end to end at [Scriphouse for exporters](https://scriphouse.com/exporters). ## Frequently asked questions ### What rate do RoSCTL scrips sell at today? There is no published rate; the price is set by demand on the day. A clean RoSCTL scrip comfortably clear of expiry commonly clears within a few percent of face value, while short-dated or fragmented lots take deeper haircuts. The only number that matters is a firm offer on your own scrip, which on Scriphouse is priced live against real demand and locked for sixty seconds. ### Can I sell my RoSCTL scrip directly to an importer without a broker? Yes. E-scrip transfers under the Electronic Duty Credit Ledger Regulations, 2021 are a direct two-sided handshake on ICEGATE between seller and buyer, with no broker required and no limit on the number of transfers. The hard parts are finding the importer, agreeing a fair price, and trusting the payment; an exchange solves all three by securing buyer funds before the scrip moves. ### How long does it take to get paid after transferring an RoSCTL scrip? The same business day, T+0. Buyer funds are secured before the scrip transfers on ICEGATE, and the payout releases against confirmation of the transfer with a bank UTR. If a settlement fails at any step, it unwinds and refunds in full the same day. ### Is selling RoSCTL scrips legal? Yes. RoSCTL e-scrips are transferable duty credits governed by the Electronic Duty Credit Ledger Regulations, 2021, and the transfer count is not limited. The sale of a scrip is GST-exempt under HSN 4907 (S. No. 137 of Notification 10/2025-Central Tax (Rate), effective 22-09-2025), so no GST applies to the scrip value itself. ### Is the process different from selling a RoDTEP scrip? Mechanically it is identical: both are e-scrips in the same ICEGATE ledger, both transfer through the same two-sided handshake, and both settle the same way. What differs is the ticket: RoSCTL credits on garments and made-ups tend to be a larger share of FOB than typical RoDTEP entitlements, so the realisation rate matters more in rupees, and supply is concentrated among textile exporters while the buyer pool is the same. ## FAQ Q: What rate do RoSCTL scrips sell at today? A: There is no published rate; the price is set by demand on the day. A clean RoSCTL scrip comfortably clear of expiry commonly clears within a few percent of face value, while short-dated or fragmented lots take deeper haircuts. The only number that matters is a firm offer on your own scrip, priced live against real demand and locked for sixty seconds. Q: Can I sell my RoSCTL scrip directly to an importer without a broker? A: Yes. E-scrip transfers under the Electronic Duty Credit Ledger Regulations, 2021 are a direct two-sided handshake on ICEGATE between seller and buyer, with no broker required and no limit on the number of transfers. The hard parts are finding the importer, agreeing a fair price, and trusting the payment; an exchange solves all three by securing buyer funds before the scrip moves. Q: How long does it take to get paid after transferring an RoSCTL scrip? A: The same business day, T+0. Buyer funds are secured before the scrip transfers on ICEGATE, and the payout releases against confirmation of the transfer with a bank UTR. If a settlement fails at any step, it unwinds and refunds in full the same day. Q: Is selling RoSCTL scrips legal? A: Yes. RoSCTL e-scrips are transferable duty credits governed by the Electronic Duty Credit Ledger Regulations, 2021, and the transfer count is not limited. The sale of a scrip is GST-exempt under HSN 4907 (S. No. 137 of Notification 10/2025-Central Tax (Rate), effective 22-09-2025), so no GST applies to the scrip value itself. Q: Is the process different from selling a RoDTEP scrip? A: Mechanically it is identical: both are e-scrips in the same ICEGATE ledger, both transfer through the same two-sided handshake, and both settle the same way. What differs is the ticket: RoSCTL credits on garments and made-ups tend to be a larger share of FOB than typical RoDTEP entitlements, so the realisation rate matters more in rupees, and supply is concentrated among textile exporters while the buyer pool is the same. --- # RoSCTL Scrip Rate Today: The Market Band, Not the Rebate Schedule URL: https://scriphouse.com/resources/rosctl-scrip-rate-today Published: 2026-08-25 | Language: en-IN Search for the RoSCTL rate and you will mostly find rebate schedules, which decide how large your scrip is, not what it sells for. The market rate is a different number: a bid and ask band a little under face value, moved by apparel export cycles, scrip size, and expiry mix. Here is where the band sits, what a print inside it nets on your face value, and how to lock a rate that survives until the money lands. ## Today's rate: where the band sits and what a seller nets A clean RoSCTL scrip changes hands a little under its full face value. That is the honest shape of today's rate: not one published closing price, but a narrow band between what buyers are bidding and what sellers are asking, with the ask capped at face, because no importer pays more than a rupee for a rupee of duty credit. Where inside that band your scrip prices on a given morning depends on the day's demand, the validity left on the scrip, and the size of the lot. The number that matters to a seller is not the headline percentage but the net: what lands in the bank after the price and the fee. On Scriphouse an Issued RoSCTL scrip is priced at the moment you ask, from live demand rather than a teaser rate card, the offer is firm for sixty seconds, and a settled trade pays out the same business day with a bank UTR. The worked examples below show what prints in this band net per lakh of face value. > **In one line:** today's RoSCTL scrip rate is a bid and ask band a little under face value, set by live importer demand, not by the rebate schedule; the only rate worth acting on is a firm quote on your own scrip. ## Market rate vs scheme rate: most results answer the wrong question Most pages that rank for the RoSCTL rate answer a different question: the rebate schedule, meaning the entitlement the government credits to an apparel or made-ups exporter when the shipping bill is processed. That schedule decides how large your scrip is. It does not decide what the scrip sells for once it exists. The market rate is the second number: what a buyer will pay today for the credit you already hold. Once a scrip is created in the electronic duty credit ledger, the schedule that sized it is history. The instrument, whatever the trade still calls it, an RoSCTL licence in older habit, is an e-scrip that pays basic customs duty at the border, and it prices on supply and demand like anything else that is freely transferable. The two numbers also move on different clocks: a rebate schedule can stand still for a year while the market band shifts week to week with shipping seasons and duty demand. If you are still at the entitlement stage, start with [what an RoSCTL scrip is](https://scriphouse.com/resources/what-is-rosctl-scrip) and the [RoSCTL page](https://scriphouse.com/rosctl). This page is about the price after issue. ## What moves the RoSCTL band Three things do most of the daily work on the band, and none of them is a desk deciding to pay you less: - **Apparel export cycles.** RoSCTL supply follows garment and made-ups shipments, which are seasonal. When a shipping season's scrolls mature at the ports, fresh scrips issue in clusters, and heavier supply against steady importer demand softens the bid. In the thin months the same demand chases fewer scrips and the band firms toward face. - **Average scrip size.** RoSCTL scrips skew toward mid-size lots, because the exporter base is full of mid-size garment houses. A buyer covering a large duty line prefers fewer, larger scrips to fewer approvals and less reconciliation, so small odd lots can price slightly wider than a single clean lot of the same total face. - **Expiry mix.** Every e-scrip is valid for two years from creation in the ledger, and a buyer pays less for a shorter usable window. When the market's inventory skews older, the average print drifts down even though nothing else changed. Where your own scrip sits on its [expiry clock](https://scriphouse.com/resources/when-does-a-scrip-expire) often moves your number more than the day's market does. The band, in other words, is a market read with visible causes. A quote formed from it can show its reasons on the same screen, which is the test to hold any quote to. ## RoSCTL vs RoDTEP: two bands, one customs desk At the point of use, an RoSCTL scrip and a RoDTEP scrip are the same instrument. Both live in the same electronic ledger, both pay basic customs duty only, never IGST or cess, both carry two-year validity, and both transfer without limit through the same two-sided handshake on ICEGATE. To an importer clearing a container, a rupee of RoSCTL credit does exactly the work of a rupee of RoDTEP credit. That is why the two bands can never drift far apart: any persistent gap makes buyers switch to the cheaper line until the gap closes. They still price on separate lines because supply arrives on different rhythms. RoDTEP issues across nearly the whole export basket, so its supply is broad and comparatively steady. RoSCTL issues only against apparel and made-ups, so its supply is lumpier and more seasonal, and its average lot is smaller. When garment scrolls cluster, the RoSCTL bid can sit a few basis points softer than RoDTEP; when apparel issuance is thin, the two bands converge and prints on the two lines can match to the paisa. The [RoDTEP rate page](https://scriphouse.com/resources/rodtep-scrip-rate-today) is this page's sibling, and reading the two together tells you which line the pressure is on this week. ## What you get on a given face value: worked examples Take Rs 1,00,000 of face value on a clean scrip comfortably clear of expiry. At a print of 98.00, the trade settles at Rs 98,000. The self-serve fee on the sell side is 0.40% of the value that settles, Rs 392, plus 18% GST on the fee, Rs 70.56, so the seller nets Rs 97,537.44, about 97.54% of face. On the first trade on an IEC there is no fee on either side, so the same print nets the full Rs 98,000. The sale of the scrip itself is GST-exempt under HSN 4907; GST applies only to the fee, and every trade ships a GST invoice and a net-realisation statement showing exactly this arithmetic for your trade. The arithmetic scales in a straight line. Rs 10,00,000 of face at a print of 98.25 settles at Rs 9,82,500; the fee is Rs 3,930, GST on it Rs 707.40, and the net is Rs 9,77,862.60. A useful mental rule: on every lakh of face value, ten basis points of price is Rs 100, so the gap between a 98.00 and a 98.40 print is Rs 400 per lakh before the fee. That is what a day of band movement is usually worth, and why expiry drift, which only ever pushes one way, costs more than most attempts to time the market save. Run your own face value and price through the [scrip value calculator](https://scriphouse.com/tools/scrip-value-calculator) to see the gross, the fee, and the net side by side. And if you want the drivers behind a print taken one at a time, [how duty-credit scrips are priced](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced) walks through them in order. ## How to lock a rate: quote validity, transfer timing, T+0 A rate is only real if it survives until the money moves. On Scriphouse the quote on your scrip is firm for sixty seconds: accept inside the minute and that number is what you are paid, not an opening position for a negotiation that resumes after you have committed. The stretch between agreement and payment is where informal deals leak. A scrip transfer on ICEGATE is a two-sided handshake, the buyer must approve the transfer on the ledger, and in a private deal days can pass between the price being shaken on and the scrip and the money both moving. That window is exactly when a counterparty rings back to revisit the rate, and the seller who has already waited a week usually concedes. Atomic delivery-versus-payment removes the window: buyer funds are secured before the scrip moves, the transfer executes on ICEGATE, and the payout lands the same business day with a bank UTR. T+0 settlement is not merely faster; it is what makes a locked rate mean something. The mechanics are in [same-day T+0 settlement, explained](https://scriphouse.com/resources/same-day-t0-scrip-settlement-explained). One timing note on the scheme itself. RoSCTL is notified to 30 September 2026, and if no continuation is notified, the scheme lapses when the notified period ends. That is a question about future issuance, not about scrips already created: an issued scrip keeps its own two-year validity and remains fully transferable, so a change in the scheme's window changes when new supply arrives, not whether the scrip in your ledger is saleable. ## The notified rebate is a different number The RoSCTL rate you will find in a government schedule is not the rate this page is about. The notified rebate, set by the Ministry of Textiles schedules for garments and made-ups, decides what percentage of your FOB value becomes credit, subject to the per-unit caps in those schedules: that is what sets your scrip's face value at birth. The market rate is what a buyer pays for that face value afterwards. To size a claim, work from the schedule and your FOB; to turn an existing scrip into cash, get a firm quote, which is the number the rest of this page explains. ## Frequently asked questions ### What is the RoSCTL scrip rate today? There is no single official rate. A clean RoSCTL scrip changes hands a little under its face value, inside a bid and ask band set by live importer demand, with the ask capped at face. Where your scrip prices within the band depends on the validity left on it, the size of the lot, and demand on the day. On Scriphouse the number is made when you ask for it, shown with its reasons, and firm for sixty seconds. ### Why is the RoSCTL scrip rate different from the RoDTEP scrip rate? Because supply arrives on different rhythms. Both are e-scrips that pay basic customs duty, so a rupee of either does the same work for a buyer, which keeps the two bands close. But RoSCTL supply comes only from apparel and made-ups exports, so it is seasonal and lumpier, while RoDTEP supply is broad and steady. When garment scrolls cluster, RoSCTL can print a few basis points softer; when apparel issuance is thin, the two bands converge. ### Is 98% of face value a good rate for an RoSCTL scrip? For a clean scrip comfortably clear of expiry, a print around 98% of face sits inside the normal neighbourhood for duty-credit scrips. On Rs 1,00,000 of face it nets about Rs 97,537 after the 0.40% sell-side fee and GST on the fee, or the full Rs 98,000 on the first trade on an IEC, which is free. Whether it is good on the day depends on where the band actually is at that moment, so judge it against a firm quote on your own scrip, not against a remembered number or someone else's lot. ### Who decides the market rate of duty credit scrips? Nobody sets it. Government notifications fix the rebate entitlement, which fixes the face value of the scrip. The transfer price is then made by the market: importers bidding for duty credit on one side, exporters selling on the other. An exchange forms the price from that live demand and shows what moved it; there is no committee behind the number and no official rate card to look up. ### How is the RoSCTL amount calculated? Rate times FOB value, subject to the per-unit value caps in the Ministry of Textiles schedules for garments and made-ups. The schedule line for your product sets the percentage; the cap can bind before the percentage does, so the credit is the lower of the two computations. ### What is RoSCTL in the shipping bill? The claim declaration made at export. RoSCTL is claimed in the shipping bill when the export is filed, the credit is issued as an e-scrip in the Electronic Duty Credit Ledger on ICEGATE once the claim is processed, and that scrip is what later pays basic customs duty or sells for cash. ## FAQ Q: What is the RoSCTL scrip rate today? A: There is no single official rate. A clean RoSCTL scrip changes hands a little under its face value, inside a bid and ask band set by live importer demand, with the ask capped at face. Where your scrip prices within the band depends on the validity left on it, the size of the lot, and demand on the day. On Scriphouse the number is made when you ask for it, shown with its reasons, and firm for sixty seconds. Q: Why is the RoSCTL scrip rate different from the RoDTEP scrip rate? A: Because supply arrives on different rhythms. Both are e-scrips that pay basic customs duty, so a rupee of either does the same work for a buyer, which keeps the two bands close. But RoSCTL supply comes only from apparel and made-ups exports, so it is seasonal and lumpier, while RoDTEP supply is broad and steady. When garment scrolls cluster, RoSCTL can print a few basis points softer; when apparel issuance is thin, the two bands converge. Q: Is 98% of face value a good rate for an RoSCTL scrip? A: For a clean scrip comfortably clear of expiry, a print around 98% of face sits inside the normal neighbourhood for duty-credit scrips. On Rs 1,00,000 of face it nets about Rs 97,537 after the 0.40% sell-side fee and GST on the fee, or the full Rs 98,000 on the first trade on an IEC, which is free. Whether it is good on the day depends on where the band actually is at that moment, so judge it against a firm quote on your own scrip, not against a remembered number. Q: Who decides the market rate of duty credit scrips? A: Nobody sets it. Government notifications fix the rebate entitlement, which fixes the face value of the scrip. The transfer price is then made by the market: importers bidding for duty credit on one side, exporters selling on the other. An exchange forms the price from that live demand and shows what moved it; there is no committee behind the number and no official rate card to look up. Q: How is the RoSCTL amount calculated? A: Rate times FOB value, subject to the per-unit value caps in the Ministry of Textiles schedules for garments and made-ups. The schedule line for your product sets the percentage; the cap can bind before the percentage does, so the credit is the lower of the two computations. Q: What is RoSCTL in the shipping bill? A: The claim declaration made at export. RoSCTL is claimed in the shipping bill when the export is filed, the credit is issued as an e-scrip in the Electronic Duty Credit Ledger on ICEGATE once the claim is processed, and that scrip is what later pays basic customs duty or sells for cash. --- # How to Buy Duty Credit Scrips Online: The Importer's Walkthrough URL: https://scriphouse.com/resources/how-to-buy-duty-credit-scrips-online Published: 2026-08-25 | Language: en-IN Every guide to duty credit scrips is written for the exporter selling one. This one is written for you. The seller starts the transfer using your ICEGATE ID and IEC, the scrip then freezes in Transfer Pending where nobody can use it, and it becomes yours only when you approve. Here is that sequence step by step, the three channels importers actually buy through, and what the credit is worth against a real basic customs duty line. Buying a duty credit scrip is a two-sided transfer on ICEGATE, and the buyer controls the half that decides whether it lands. The seller starts the transfer using your ICEGATE ID and your IEC, the scrip then sits in Transfer Pending where neither side can touch it, and the credit reaches your ledger only when you approve. Get that half right and you pay basic customs duty at a discount to face value on every consignment. Almost every guide to scrips is written for the exporter selling one. This one is written for the importer buying one. > **In one line:** Register on ICEGATE against your IEC, agree a price below face value, hand the seller your ICEGATE ID and IEC exactly as registered, approve the scrip out of Transfer Pending, then apply the ledger balance against basic customs duty on your next Bill of Entry. Buying a scrip from an unrelated exporter is a transfer the Electronic Duty Credit Ledger Regulations, 2021 expressly provide for, and the sale is exempt from GST. The full legal position is set out in [is it legal to buy and sell duty credit scrips](https://scriphouse.com/resources/is-it-legal-to-buy-and-sell-duty-credit-scrips). ## What the discount is actually worth on your bill A scrip of ₹100 face value pays ₹100 of basic customs duty. You buy that face value for less than ₹100, and the gap is your saving. It is not a rebate you claim later, it is a cheaper way of paying a bill you were going to pay anyway. Worked on a real line, using an illustrative ask of ₹97 per ₹100 of face. Suppose your next consignment carries an assessable value of ₹1,00,00,000 and basic customs duty at 10 percent, so the BCD on that Bill of Entry is ₹10,00,000. Paid in cash it costs ₹10,00,000. Paid with face value bought at ₹97, the same duty costs ₹9,70,000, and you keep ₹30,000. An importer clearing a bill of that size every month keeps ₹3,60,000 across the year for an hour of process each cycle. Your own ask will be whatever the market shows on the day you buy, so run the arithmetic against your real number rather than an assumed discount. The restriction that shapes every purchase decision: an e-scrip pays basic customs duty only, meaning duties of customs under the First Schedule to the Customs Tariff Act, 1975. It never pays IGST, GST compensation cess or social welfare surcharge. Those stay payable in cash. So the saving applies to one line of your duty column, not the total at the bottom. Work out what that line actually is on the [customs duty calculator](https://scriphouse.com/tools/customs-duty-calculator) before you size anything, and read [how importers save with duty credit scrips](https://scriphouse.com/resources/how-importers-save-with-duty-credit-scrips) for the fuller economics. ## Sizing the purchase against your duty bill Buy face value equal to the basic customs duty you will genuinely owe in the near term. Pull your upcoming Bills of Entry, total the BCD lines for the next month or quarter, and buy against that figure rather than a round number that looks tidy. Over-buying is not dangerous, it is just wasteful. A surplus balance sits in your ledger and can be debited on later bills within the scrip's validity, which is two years from creation in the ledger under Regulation 6(2). The cost is working capital: money paid today against duty falling due months from now is cash parked for a discount you could have captured just as well by buying nearer the time. Because scrips trade continuously, stockpiling earns nothing. Under-buying costs you nothing at all. A Bill of Entry can be settled partly from the scrip balance and partly in cash, so face value covering 80 percent of the BCD line still saves you the discount on that 80 percent. If this is your first purchase, deliberately under-buy and prove the process end to end on one consignment. ## The buyer's half of the ICEGATE handshake Transfer is a handshake by design, and the design protects you: nothing enters your ledger without your explicit approval, and nothing leaves the seller's ledger until you give it. The mechanics below follow the ICEGATE e-scrip advisory v0.10 dated 30 May 2024, sections 3.4 and 3.5, published on the [ICEGATE guidelines page](https://www.icegate.gov.in/guidelines/others/advisory-e-scrip-avail-export-incentive-schemes-rosctl-rodtep). Here is the sequence from your side. - **Step 1. Register before you negotiate, not after.** Your firm needs an ICEGATE login linked to its IEC and enabled for e-scrips. This is a one-time setup and your CHA has almost certainly done it before. Doing it while a seller waits is how good prices get lost. - **Step 2. Give the seller two things, character by character.** The transferor initiates using the transferee's ICEGATE ID and IEC. That is you. Send both exactly as registered and have the seller read them back. A mistyped ID does not fail politely, it simply sends the scrip somewhere you are not. - **Step 3. The seller initiates and verifies with an OTP.** The transferor authenticates the transfer with a one time password valid for fifteen minutes. Nothing has reached you at this point, and nothing is owed by you at this point either. - **Step 4. The scrip enters Transfer Pending.** An e-scrip carries one of six statuses: Active, Utilized, Transferred, Transfer Pending, Expired, Transfer Rejected. While it sits in Transfer Pending nothing moves. The seller cannot debit it, you cannot debit it, and the clock on its two-year validity keeps running regardless. - **Step 5. You approve, and only then does it become yours.** The transferee approves the pending transfer, the credit lands in your electronic duty credit ledger, and the scrip shows as Transferred on the seller's side. Your approval is the whole event. No amount of money moving beforehand creates it. - **Step 6. Or you reject, and either side can.** A rejection by the transferee, or by the transferor before you act, produces the status Transfer Rejected and the credit stays where it was. This is your protection if the face value or validity is not what you were told. - **Step 7. Verify the balance before you release money.** Open your ledger and confirm the face value credited and the validity date. Do this before payment leaves your account, unless you are settling on a platform where the transfer and the payment complete together, in which case neither side can be left holding nothing. Note what Step 4 means commercially. Between initiation and approval the scrip is frozen, and whoever has already performed is exposed for that entire window. That gap is where counterparty risk in a private deal actually lives, and it is the single thing the three buying channels below handle differently. The seller's mirror image of this sequence is set out in [how to transfer a duty credit scrip on ICEGATE](https://scriphouse.com/resources/how-to-transfer-a-duty-credit-scrip-on-icegate). ## Where importers actually buy The instrument is identical whichever route you take. What changes is how you find a price, who checks the seller, who is exposed while the scrip sits in Transfer Pending, and what your auditor sees afterwards. ### A broker desk - **Price discovery.** One quoted number arrives by phone or message with no visible book behind it. You cannot see what the seller was paid, so the desk's margin sits in the gap between the two sides and is not itemised anywhere. A quote that becomes a slightly worse number "after adjustments" has quietly taken part of your saving. - **Counterparty verification.** The desk vouches for the seller. You are relying on a relationship rather than a record, and the quality of that check varies with the desk. - **Pending-transfer risk.** Carried by whichever side performs first, usually you, because payment is commonly asked for on or before initiation. The desk typically holds neither the scrip nor the money, so it is not standing between you and a rejection. - **Paperwork.** A message thread and, if you insist, a tax invoice from the seller reflecting the GST exempt supply. Ask for it in writing at the point of agreeing price, not afterwards. ### A direct private deal - **Price discovery.** None. You are negotiating one to one with an exporter you happen to know, with no reference price on either side of the table. This can go well or badly and you will not find out which for some time. - **Counterparty verification.** Entirely yours. Instrument type, creation date, remaining validity, and whether the face value is genuinely available in the seller's ledger are all things you must establish yourself before money moves. - **Pending-transfer risk.** Highest of the three, and concentrated. If you pay on initiation, your money is out of the door while the scrip is frozen in Transfer Pending, and either side can still produce a Transfer Rejected. If the seller initiates before payment, the exposure is theirs and they will price for it. - **Paperwork.** Whatever the two of you agree to prepare. That is usually less than an audit will later want to see. ### An exchange - **Price discovery.** A firm quote held for sixty seconds, with the ask capped at face value, so you are never quoted above ₹100 for ₹100 of duty-paying power. The first trade on each IEC is free, and after that the buy side pays a spread that is visible in the price before you commit rather than discovered afterwards. - **Counterparty verification.** Provenance is screened before a scrip is allowed to list, so the instrument type, validity and available face value have been checked before you ever see the price. - **Pending-transfer risk.** Removed by construction. Settlement is atomic delivery-versus-payment on ICEGATE, so the scrip transfer and the money move together, with T+0 payout and a bank UTR on the record. There is no window in which one side has performed and the other has not. - **Paperwork.** A GST invoice and a net-realisation statement on every trade, so your books, your GST filings and any later audit all read the same numbers. ## Screening a scrip before you release money A buyer inherits the seller's problems, so the screening below takes minutes and is not optional. Four checks, in the order they save you the most. - **Instrument type.** Confirm you are buying an ICEGATE e-scrip governed by the Electronic Duty Credit Ledger Regulations, 2021. Legacy DGFT scrips such as MEIS and SEIS are a different instrument on a different system. A seller who blurs the two either does not know their own inventory or is hoping you do not know the difference. - **Validity.** Two years from creation in the ledger, and it does not reset on transfer. A scrip that has already changed hands once carries whatever life is left, not a fresh two years. Ask for the creation date and buy remaining life that comfortably covers your import schedule, because a deep discount on a scrip expiring next month is a discount on something you may never use. - **Ledger status.** The scrip should be Active with the face value genuinely available to transfer. Registration at the customs station of export is automatic under Regulation 5, so a properly created scrip is in the ledger without any further application, and a seller who describes a scrip as still being processed is describing something else. - **Provenance.** The credit should trace cleanly to the seller's own exports, and the face value should be plausible against those shipments. RoDTEP credit is computed from the Appendix 4R schedule notified by DGFT Notification 32/2024-25 with effect from 10 October 2024 and amended most recently by Notification 15/2026-27 with effect from 1 May 2026, where the percentage lines run from 0.01 percent to 3.9 percent of FOB with 0.5, 0.7 and 0.9 percent the most common, and many lines carry a per-unit value cap so the credit is the lower of rate times FOB and cap times quantity. Face value far out of proportion to a plausible shipment is a question worth asking before you are the one holding the credit. Transfer count is not limited by the regulations, so a scrip that has changed hands before is not suspect for that reason alone. For the full risk picture, including what can and cannot be unwound after you have bought, read [are duty credit scrips safe to buy](https://scriphouse.com/resources/are-duty-credit-scrips-safe-to-buy). ## Debiting the scrip against basic customs duty Once the credit sits in your ledger, using it is the least demanding part of the exercise. At the time of filing the Bill of Entry the ledger balance is applied against the basic customs duty payable, the scrip is debited, and any remaining balance carries forward to the next consignment. Your CHA treats this as routine. The only instruction they need from you is that a scrip balance exists and should be drawn on before cash. Then the restriction, once more, because it is what catches first-time buyers. The e-scrip pays First Schedule basic customs duty only. IGST, GST compensation cess and social welfare surcharge are paid in cash regardless of how large your scrip balance is. Anyone telling you a scrip will settle your IGST is wrong, and you should treat everything else they have told you with the same suspicion. The debit mechanics in detail are in [paying customs duty with scrips](https://scriphouse.com/resources/pay-customs-duty-with-scrips). One point on horizon, because it affects how far ahead you buy. RoDTEP is notified to 30 September 2026 by DGFT Notification 74/2025-26, and if no continuation is notified the scheme lapses at the end of that period. RoSCTL, the Ministry of Textiles scheme for garments and made-up articles, sits on the same footing. Scrips already created keep their own two-year validity whatever happens to the scheme, so credit in the market has its own runway independent of the notification window. The scheme background is on the [RoDTEP page](https://scriphouse.com/rodtep), and if your firm imports regularly the [importer overview](https://scriphouse.com/importers) is the place to start. ## Frequently asked questions ### How do I receive a scrip I have bought on ICEGATE? You give the seller your ICEGATE ID and your IEC, exactly as registered. The seller initiates the transfer using those two identifiers and authenticates it with a one time password valid for fifteen minutes. The scrip then moves to Transfer Pending, and it credits your electronic duty credit ledger only when you approve it from your side. Verify the face value and validity date in your ledger before releasing payment, unless the transfer and the payment settle together. ### What happens if I do not approve the transfer? Nothing moves. A scrip in Transfer Pending cannot be used by the seller or by you, and it stays there until one side acts. Either side can reject, which produces the status Transfer Rejected and leaves the credit with the seller. That is your protection if the face value or remaining validity is not what you were told, and it is also why paying before you have approved leaves your money exposed in a private deal. ### How much can I save by buying duty credit scrips? The discount to face value, applied to your basic customs duty line. At an illustrative ₹97 per ₹100 of face, ₹10,00,000 of face value costs ₹9,70,000 and pays ₹10,00,000 of basic customs duty, saving ₹30,000 on that consignment. The saving applies to basic customs duty alone, since an e-scrip cannot pay IGST, GST compensation cess or social welfare surcharge, so size it against the BCD line rather than your total duty bill. ### Can I pay IGST with a duty credit scrip? No. An e-scrip pays duties of customs under the First Schedule to the Customs Tariff Act, 1975, and nothing else. IGST, GST compensation cess and social welfare surcharge are payable in cash on every consignment regardless of your scrip balance. ### Is it legal for an importer to buy a scrip from an unrelated exporter? Yes. The Electronic Duty Credit Ledger Regulations, 2021 provide for transfer of an e-scrip, and they place no limit on how many times it may be transferred. The sale itself is exempt from GST under HSN 4907, S. No. 137 of Notification 10/2025-Central Tax (Rate), effective 22-09-2025, with earlier transfers citing the entry in force on their own date. The detail is in [is it legal to buy and sell duty credit scrips](https://scriphouse.com/resources/is-it-legal-to-buy-and-sell-duty-credit-scrips). ### What is the minimum amount of scrips I can buy? In practice the floor is whatever face value sellers have listed, and nothing in the regulations sets a minimum. Since the first trade on each IEC is free on Scriphouse and a Bill of Entry can be settled partly by scrip and partly in cash, a deliberately small first purchase against one upcoming consignment is the sensible way to prove the handshake before you buy at scale. ## FAQ Q: How do I receive a scrip I have bought on ICEGATE? A: You give the seller your ICEGATE ID and your IEC, exactly as registered. The seller initiates the transfer using those two identifiers and authenticates it with a one time password valid for fifteen minutes. The scrip then moves to Transfer Pending, and it credits your electronic duty credit ledger only when you approve it from your side. Verify the face value and validity date in your ledger before releasing payment, unless the transfer and the payment settle together. Q: What happens if I do not approve the transfer? A: Nothing moves. A scrip in Transfer Pending cannot be used by the seller or by you, and it stays there until one side acts. Either side can reject, which produces the status Transfer Rejected and leaves the credit with the seller. That is your protection if the face value or remaining validity is not what you were told, and it is also why paying before you have approved leaves your money exposed in a private deal. Q: How much can I save by buying duty credit scrips? A: The discount to face value, applied to your basic customs duty line. At an illustrative ₹97 per ₹100 of face, ₹10,00,000 of face value costs ₹9,70,000 and pays ₹10,00,000 of basic customs duty, saving ₹30,000 on that consignment. The saving applies to basic customs duty alone, since an e-scrip cannot pay IGST, GST compensation cess or social welfare surcharge, so size it against the BCD line rather than your total duty bill. Q: Can I pay IGST with a duty credit scrip? A: No. An e-scrip pays duties of customs under the First Schedule to the Customs Tariff Act, 1975, and nothing else. IGST, GST compensation cess and social welfare surcharge are payable in cash on every consignment regardless of your scrip balance. Q: Is it legal for an importer to buy a scrip from an unrelated exporter? A: Yes. The Electronic Duty Credit Ledger Regulations, 2021 provide for transfer of an e-scrip, and they place no limit on how many times it may be transferred. The sale itself is exempt from GST under HSN 4907, S. No. 137 of Notification 10/2025-Central Tax (Rate), effective 22-09-2025, with earlier transfers citing the entry in force on their own date. Q: What is the minimum amount of scrips I can buy? A: In practice the floor is whatever face value sellers have listed, and nothing in the regulations sets a minimum. Since the first trade on each IEC is free on Scriphouse and a Bill of Entry can be settled partly by scrip and partly in cash, a deliberately small first purchase against one upcoming consignment is the sensible way to prove the handshake before you buy at scale. --- # How to encash duty credit scrips: from ledger balance to money in the bank URL: https://scriphouse.com/resources/how-to-encash-duty-credit-scrips Published: 2026-08-25 | Language: en-IN A duty credit scrip is not cash. It becomes cash only when it is used against basic customs duty or transferred to a buyer who pays you for it. This guide walks the second route end to end: the stages of the sale, the discount and what moves it, the difference between a same-day settlement and a week with a broker, and a worked Rs 10 lakh example with every rupee accounted for. An exporter who has claimed RoDTEP or RoSCTL correctly ends up with value sitting in a ledger, not in a bank account. The credit arrives as an e-scrip in the Electronic Duty Credit Ledger on ICEGATE, and it stays there, paying nothing, until you act. "Encashing" is the trade name for the act: turning that ledger entry into money you can actually spend. There are only two ways to do it, and this playbook covers both, with most of its weight on the one that involves a sale. > **In one line:** encashing a scrip means either using it against your own basic customs duty at full face value, or transferring it to a buyer for cash at an agreed price; on an exchange the sale completes the same day, and your net is the agreed price minus a 0.40% fee plus GST on that fee, with the first trade on an IEC free. ## Encashing means choosing one of two exits Every scrip has exactly two exits. The first: use it yourself, against basic customs duty on your own imports, at full face value. The second: transfer it to someone who will, and take cash at a discount. There is no third route. The government does not buy scrips back, and the credit never converts to a bank deposit on its own. The choice between the exits is a single question: can your own import pipeline absorb the face value before the scrip expires? An e-scrip pays basic customs duty only, never IGST, SWS or cess, so the relevant pipeline is your BCD bill specifically, not your total customs outgo. [What duties a scrip can pay](https://scriphouse.com/resources/what-duties-can-a-scrip-pay) works through this in detail. Validity is two years from creation in the ledger, so the arithmetic is concrete: if your BCD over the remaining life of the scrip comfortably exceeds its face value, self-use wins, because it captures 100 paise on the rupee. If it does not, sell, and sell early, because every idle month is validity a buyer would have paid for. ## The cash journey, stage by stage The sale route has five stages, and understanding them is most of understanding the timeline. - **Scrip in the ledger.** The credit exists as an e-scrip in your Electronic Duty Credit Ledger on ICEGATE, governed by the Electronic Duty Credit Ledger Regulations, 2021. You can verify the balance yourself before doing anything else. - **Listing.** You put the scrip in front of buyers. Where you do this determines everything downstream, and [selling RoDTEP scrips online](https://scriphouse.com/resources/sell-rodtep-scrips-online) compares the routes. On Scriphouse a firm quote is held for sixty seconds: a number you can accept, not an indication that gets renegotiated later. - **Price agreement.** The price is fixed before anything moves. This ordering matters more than it sounds: the failure mode in informal deals is a price that softens after the scrip has already been transferred. - **Transfer on ICEGATE.** The transfer is a two-sided handshake on the portal: you initiate, and the transferee approves on their side before the credit moves. The mechanics are in [how to transfer a duty credit scrip on ICEGATE](https://scriphouse.com/resources/how-to-transfer-a-duty-credit-scrip-on-icegate). There is no limit on how many times a scrip can be transferred. - **Settlement to bank.** The buyer's money reaches your account. On Scriphouse the exchange settles delivery versus payment, so the transfer and the payout are one event, and you get a UTR the same day. One boundary to note: this journey describes ICEGATE e-scrips, which is what RoDTEP and RoSCTL issue. Legacy MEIS and SEIS scrips are DGFT-issued instruments and move through DGFT records instead; [the legacy scrip guide](https://scriphouse.com/resources/meis-seis-and-legacy-duty-credit-scrips) covers those. ## What you will realise: the discount and what moves it You will not get face value in a sale, and it is worth being precise about why. The buyer of a scrip is an importer who must consume it against their own basic customs duty before it expires. They are taking on your absorption problem, and the discount is the price of that transfer of risk. Three things move it for any given scrip: - **Remaining validity.** The dominant driver. A scrip with eighteen months of life is easy for a buyer to consume at leisure. A scrip with six weeks left is a race, and it is priced like one. - **Size.** Each transfer is its own operation, so a single large scrip is cheaper for a buyer to absorb than the same value scattered across many small ones. - **Scheme.** RoDTEP, RoSCTL and legacy instruments trade differently because the buyer pools differ, and a buyer will only bid on paper they are set up to consume. There is no published schedule of discounts, and any page that quotes one is averaging across all of these, which is exactly where a holder loses money. [How duty credit scrips are priced](https://scriphouse.com/resources/how-duty-credit-scrips-are-priced) goes deeper, and the [scrip value calculator](https://scriphouse.com/tools/scrip-value-calculator) will give you a working estimate for your own paper. ## Timelines: same day against T+3 to T+7 The stage where routes diverge is settlement. On an exchange the transfer and the payment are atomic: delivery versus payment, so neither side is ever exposed, and the payout lands at T+0 with a UTR you can hand to your accountant. [Same-day T+0 settlement](https://scriphouse.com/resources/same-day-t0-scrip-settlement-explained) explains how the money and the scrip move together. Broker-intermediated deals commonly run T+3 to T+7, and the stalls cluster at predictable points: the end buyer's approval of the ICEGATE transfer waits on someone finding time to log in, the payment waits on the buyer confirming the credit has landed in their ledger, and in the worst structures the payment waits until the buyer has actually utilised the scrip against a bill of entry. Each wait is a window in which you have parted with the scrip and do not yet have the money. The transfer itself is quick on all routes; the days are spent in the gaps between price, transfer and payment that a delivery-versus-payment settlement closes by design. ## Worked example: a Rs 10 lakh scrip, gross to net Take a RoDTEP e-scrip with a face value of Rs 10,00,000 and comfortable remaining validity, and suppose the price you agree is 97 paise per rupee of face value. That figure is an illustration, not a quote: your scrip's scheme, size and validity set your actual price. - **Gross consideration:** Rs 10,00,000 at 0.97 = Rs 9,70,000. - **Platform fee:** 0.40% of the value that settles = Rs 3,880 on the sell side. - **GST on the fee:** 18% of Rs 3,880 = Rs 698.40. The fee attracts GST; the scrip sale itself does not, as the next section explains. - **Net realisation:** Rs 9,70,000 minus Rs 4,578.40 = **Rs 9,65,421.60** in the bank, same day, with a UTR. If this is the first trade on your IEC, the fee is nil on both sides, and the net is the full Rs 9,70,000. Every trade ships with a net-realisation statement showing exactly this arithmetic for your numbers, so nothing above is taken on trust. ## Paperwork of the sale The sale of a duty credit scrip is an exempt supply for GST: HSN 4907, S. No. 137 of Notification 10/2025-Central Tax (Rate), effective 22-09-2025. You raise your invoice for the scrip as an exempt supply and charge no GST on it; the 18% in the example above applies only to the platform fee, which is a taxable service. Exempt turnover has knock-on effects in your returns, and [how to book a scrip sale in your accounts](https://scriphouse.com/resources/duty-credit-scrips-accounting-and-gst) covers the entries. Keep four documents against each sale: the transfer record from ICEGATE, your invoice, the net-realisation statement, and the bank credit with its UTR. How the discount sits in your profit and loss is a question for your CA with those papers in front of them. On Scriphouse the trade ledger exports as CSV or Tally-ready vouchers, so the handover to your accountant is a file, not a reconstruction. ## When not to encash Do not sell a scrip your own imports can absorb. Self-use captures face value; a sale captures face value minus the discount minus the fee, and no settlement speed changes that arithmetic. If your BCD pipeline over the scrip's remaining life exceeds its face value with room to spare, use it yourself and read [how importers save with duty credit scrips](https://scriphouse.com/resources/how-importers-save-with-duty-credit-scrips) instead of this page. The honest caveat runs the other way more often than exporters expect. Because an e-scrip pays basic customs duty only, an import bill that looks large can hide a thin BCD component once IGST and cess are stripped out. Exporters who import little, or import mostly IGST-weighted goods, hold paper they cannot realistically consume, and for them holding is not prudence, it is decay: the discount deepens as validity burns. [RoDTEP](https://scriphouse.com/rodtep) is notified to 30 September 2026 by DGFT Notification 74/2025-26, and if no continuation is notified the scheme lapses when the notified period ends; that affects future accrual, not the two-year validity of scrips already in your ledger, but it is one more reason to run the absorption arithmetic now rather than later. ## Frequently asked questions ### How do I convert my RoDTEP scrip into cash? Sell it to a buyer who can use it against basic customs duty. The journey is: verify the e-scrip in your Electronic Duty Credit Ledger on ICEGATE, agree a price with a buyer or an exchange, initiate the transfer on ICEGATE, the buyer approves it on their side, and the payment settles to your bank. On an exchange with delivery-versus-payment settlement, the price is fixed first and the transfer and payout complete the same day. ### How long does it take to encash a duty credit scrip? On an exchange, the same day: the ICEGATE transfer and the bank payout are a single delivery-versus-payment event, so money lands at T+0 with a UTR. Broker-intermediated deals commonly take T+3 to T+7, because the buyer's transfer approval, ledger confirmation and payment happen as separate steps with waits between them. ### How much money will I get for a Rs 10 lakh scrip? The agreed price minus fees. There is no published discount schedule: the price depends on the scrip's remaining validity, its size and its scheme. As an illustration, at 97 paise per rupee a Rs 10,00,000 scrip fetches Rs 9,70,000 gross; a 0.40% sell-side fee of Rs 3,880 plus 18% GST on that fee leaves about Rs 9,65,422 net. On a first trade on an IEC the fee is nil and the net is the full gross. ### Does the RoDTEP amount come directly to my bank account? No. RoDTEP arrives as a duty credit in your Electronic Duty Credit Ledger on ICEGATE, not as a bank remittance. It becomes money in your account only through one of two exits: using it against basic customs duty on your own imports, or transferring it to a buyer who pays you for it. ### Can I encash a scrip that is close to expiry? Usually yes, but at a deepening discount, because the buyer must consume the scrip against their own imports before it expires and a short runway is priced as a risk. Validity is two years from creation in the ledger, remaining life is the dominant pricing driver, and a scrip that actually lapses is worth nothing, so the earlier you sell paper you cannot use, the more of its face value you keep. ## FAQ Q: How do I convert my RoDTEP scrip into cash? A: Sell it to a buyer who can use it against basic customs duty. Verify the e-scrip in your Electronic Duty Credit Ledger on ICEGATE, agree a price, initiate the transfer on ICEGATE, the buyer approves it on their side, and the payment settles to your bank. On an exchange with delivery-versus-payment settlement, the price is fixed first and the transfer and payout complete the same day. Q: How long does it take to encash a duty credit scrip? A: On an exchange, the same day: the ICEGATE transfer and the bank payout are a single delivery-versus-payment event, so money lands at T+0 with a UTR. Broker-intermediated deals commonly take T+3 to T+7, because the buyer's transfer approval, ledger confirmation and payment happen as separate steps with waits between them. Q: How much money will I get for a Rs 10 lakh scrip? A: The agreed price minus fees. There is no published discount schedule: the price depends on remaining validity, size and scheme. As an illustration, at 97 paise per rupee a Rs 10,00,000 scrip fetches Rs 9,70,000 gross; a 0.40% sell-side fee of Rs 3,880 plus 18% GST on that fee leaves about Rs 9,65,422 net. On a first trade on an IEC the fee is nil. Q: Does the RoDTEP amount come directly to my bank account? A: No. RoDTEP arrives as a duty credit in your Electronic Duty Credit Ledger on ICEGATE, not as a bank remittance. It becomes money in your account only through one of two exits: using it against basic customs duty on your own imports, or transferring it to a buyer who pays you for it. Q: Can I encash a scrip that is close to expiry? A: Usually yes, but at a deepening discount, because the buyer must consume the scrip against their own imports before it expires and a short runway is priced as a risk. Validity is two years from creation in the ledger, and a scrip that lapses is worth nothing, so the earlier you sell paper you cannot use, the more of its face value you keep. --- # Forgot to claim RoDTEP in the shipping bill? The amendment path that can still recover it URL: https://scriphouse.com/resources/forgot-to-claim-rodtep-shipping-bill-amendment Published: 2026-08-25 | Language: en-IN The RoDTEP declaration is fixed the moment the shipping bill is filed, and if it went in as a no, your claim froze at zero regardless of what you were entitled to. That is not always fatal. Customs law gives you a written application route to convert the declaration after export, generally within one year of clearance, and approval turns on documents that already existed when the goods left. This guide walks the whole path, with honest odds at each stage and the arithmetic for deciding whether the recovery is worth the chase. Every year, exporters leave real money on the table for one reason that has nothing to do with eligibility: the shipping bill went out without the RoDTEP claim ticked. The remedy exists, it has a statutory basis, and it has a clock. Here is the full playbook. > **In one line:** apply in writing to the jurisdictional Commissioner of Customs for post-export conversion of the shipping bill under the Export Entry (Post export conversion in relation to instrument based scheme) Regulations, 2025, within one year of the let export order, backed by documents that existed at the time of export; approval is discretionary, so file early and file clean. ## What actually went wrong Every item on a shipping bill carries a RoDTEP declaration. The code RODTEPY against an item means the claim is on; the alternative code means it is off, permanently, for that shipping bill. The customs system computes RoDTEP only for items declared as claiming, so a missed declaration does not produce a delayed scroll or a smaller scroll. It produces nothing at all. In practice the declaration is keyed by the CHA, usually from the template of the last job. A new CHA, a new port, a new product line, or a junior operator on a busy night is all it takes for the flag to go in wrong. The exporter typically discovers it weeks later, when the scroll never appears. Before you assume the declaration is the problem, rule out the other cause: if the shipping bill did claim RoDTEP and the credit still has not landed, that is a different fault with a different fix, covered in [RoDTEP scroll not generated](https://scriphouse.com/resources/rodtep-scroll-not-generated). This guide is for the case where the claim was never made. ## Can it be fixed: the legal basis Often, yes. Section 149 of the Customs Act, 1962 is the general power to amend customs documents, and its discipline is that an amendment after clearance rests on documentary evidence that was in existence at the time the goods were exported. For scheme declarations specifically, CBIC has built a dedicated route on that foundation: the [Export Entry (Post export conversion in relation to instrument based scheme) Regulations, 2025](https://taxinformation.cbic.gov.in/view-pdf/1010347/ENG/Notifications), notified by Notification 21/2025-Customs (N.T.) dated 3 April 2025 under Section 157 read with Sections 84 and 149, superseding the 2022 conversion regulations. The 2025 Regulations set the frame you will work inside. The application is made in writing, within one year from the date of clearance of the goods. The jurisdictional Commissioner of Customs may extend that by up to six months for recorded reasons, and the Chief Commissioner by up to a further six months, so the outer boundary is roughly two years, each extension needing a real explanation for the delay. The Commissioner authorises conversion in his discretion, on the basis of documentary evidence in existence at the time of export, on payment of a fee under the Levy of Fees (Customs Documents) Regulations, 1970, and the regulations direct that applications be decided within thirty days where possible. Note the two load-bearing phrases. "In his discretion" means this is not a counter service you are entitled to. "In existence at the time of export" means you cannot manufacture the case afterwards; you can only prove what was already true. ## Where you stand: pre-LEO, post-LEO, post-EGM The remedy, and your odds, depend entirely on when you catch the mistake. - **Before the let export order.** The shipping bill is still live. Have the CHA amend the declaration immediately through the normal amendment process. This is routine and your odds are excellent. Catching the error here is the whole argument for the checklist at the end of this guide. - **After LEO, before the export general manifest.** The bill is now a cleared document, so you are in Section 149 territory, but the goods trail is fresh and the customs house can process the change electronically. Circular 11/2025-Customs put post-export amendment of shipping bills on an electronic footing, with sensitive fields needing Additional or Joint Commissioner approval. With clean contemporaneous documents, odds are good. - **After EGM.** This is the common case, discovered when the scroll never came. You need full post-export conversion under the 2025 Regulations, and the competent authority is the Principal Commissioner or Commissioner of Customs at the port of export. This is where discretion, jurisdiction, and paperwork quality decide the outcome. One structural caveat: the conversion regulations apply where the export entry was filed in relation to an instrument based scheme, drawback, or an export obligation. A shipping bill that claimed drawback and missed RoDTEP sits comfortably inside the route. A purely free shipping bill, with no scheme claim of any kind, falls outside the regulations' cover, and Circular 11/2025-Customs records that boundary expressly. Exporters have pressed the wider Section 149 power for free shipping bills before the tribunals and courts, and the general direction of decisions has favoured allowing genuine, document-backed amendments, but treat that as a contested path needing professional advice, not a form to fill. ## How to apply for conversion File a written application addressed to the jurisdictional Commissioner of Customs at the customs station from which the export took place, within the one-year window. A strong application covers, in order: - The shipping bill number, date, port, and LEO date, establishing that the application is within time, with the computation shown. - What the declaration says, what it should have said, and how the error occurred, stated plainly. An agent keying the wrong flag is an explanation, not an excuse, so do not overargue it. - Proof of eligibility from documents that existed at export: export invoice, packing list, shipping bill copy, EGM details, the bank realisation trail, and the product's Appendix 4R classification with rate and any per-unit value cap. - Confirmation that the conditions of the scheme are met, that no benefit needing reversal has been availed against the same claim, and that no investigation or contravention proceeding is pending on these exports. These are conditions of the 2025 Regulations, so address them before the officer asks. - The specific request: conversion of the declaration on the identified items so the RoDTEP claim can be processed, with the fee tendered. Before you file, confirm the goods were eligible in the first place; a conversion application for an excluded category wastes the one application you get taken seriously. Run the exclusions in [RoDTEP eligibility and exclusions](https://scriphouse.com/resources/rodtep-eligibility-and-exclusions) first. ## What customs houses actually do Honestly: it varies. The thirty-day direction in the regulations is qualified by "where it is possible", and in practice some customs houses decide conversion applications in weeks while others take months and call for documents in instalments. Approval rates are meaningfully higher where the error is obvious on the face of the record, the exporter has a clean compliance history, and the application lands well inside the one-year window. Applications that arrive in the extension period start from behind, because you must first justify the delay before anyone reads the merits. The trend line is in your favour. The 2025 Regulations widened the 2022 framework, expressly allowed drawback shipping bills to convert into instrument based schemes, and moved processing onto an electronic post-EGM footing. Judicial decisions on Section 149 have generally leaned towards substance over form where the contemporaneous documents prove entitlement. But no stage of this path guarantees success, so the rational move is to make the file impossible to fault and follow up in writing every two to three weeks. One timing point matters for anyone reading this late: RoDTEP is notified as in force to 30 September 2026 by DGFT Notification 74/2025-26. If no continuation is notified, the scheme lapses when the notified period ends, so a recovery for exports made during the notified period is worth pursuing promptly rather than parked. The scheme mechanics are summarised at [the RoDTEP overview](https://scriphouse.com/rodtep). ## What the recovered claim is worth, and when to write it off Size the claim before you spend a rupee chasing it. The entitlement is the lower of your Appendix 4R rate applied to FOB value and the per-unit value cap multiplied by quantity. On an illustrative 4R rate of 2 per cent, a missed shipment of FOB Rs 1,00,00,000 carries Rs 2,00,000; a missed shipment of FOB Rs 8,00,000 carries Rs 16,000. The [scrip value calculator](https://scriphouse.com/tools/rodtep-calculator) does this arithmetic per shipping bill, cap included. Then weigh the cost side: the documents fee is nominal, but a contested post-EGM application means professional drafting, follow-up over months, and your own time. A pre-LEO fix is worth making at any value. A post-EGM conversion for a claim in the low tens of thousands of rupees is a judgement call; below roughly Rs 25,000 most exporters are better served spending the effort on the never-again checklist instead. Above a lakh, pursue it, and pursue it inside the first year. The recovery is genuinely liquid once it lands. The credit arrives as an e-scrip in your ICEGATE ledger, valid for two years from its creation in the ledger, so a claim recovered late does not arrive part-expired. It pays basic customs duty on your own imports, and only basic customs duty, never IGST or cess. If you have no import duty to absorb it, sell it: the sale is GST-exempt under HSN 4907 per S. No. 137 of Notification 10/2025-Central Tax (Rate), and transfer is a two-sided handshake on ICEGATE with the buyer approving the transfer. On Scriphouse the first trade on each IEC is free on both sides; after that the self-serve fee is 0.40 per cent of the value that settles plus 18 per cent GST on the sell side. On the Rs 2,00,000 example, a bid at 97 per cent of face settles at Rs 1,94,000, the fee is Rs 776 plus Rs 140 GST, and Rs 1,93,084 reaches your account the same day with a UTR, because settlement is atomic delivery versus payment on ICEGATE with T+0 payout. Firm quotes hold for 60 seconds, and every trade ships a GST invoice and a net-realisation statement. ## Never again: the filing-time checklist The conversion route exists, but the cheapest amendment is the one you never need. Institutionalise these five habits: - Issue a standing written instruction to every CHA: every shipping bill claims RoDTEP on every eligible item unless you say otherwise in writing for that job. - Verify the declaration on the checklist copy of every shipping bill before LEO, item by item, not just the first line. - Re-verify on the first shipping bill after any change: new CHA, new port, new product, new HS code. - Reconcile monthly: list of shipping bills filed against scrolls credited. A bill with no scroll after the normal lag is either this problem or the one covered in [RoDTEP scroll not generated](https://scriphouse.com/resources/rodtep-scroll-not-generated); either way you catch it inside the amendment window, not after it. - Keep a per-product map of Appendix 4R rates and caps so the expected claim value is known before filing. The full filing-time procedure is in [how to claim RoDTEP in the shipping bill](https://scriphouse.com/resources/how-to-claim-rodtep-in-the-shipping-bill). ## Frequently asked questions ### Can I claim RoDTEP after the shipping bill is already filed? Yes, in many cases. If the let export order has not issued, amend the shipping bill through the normal amendment process. After export, apply in writing to the jurisdictional Commissioner of Customs for post-export conversion under the Export Entry (Post export conversion in relation to instrument based scheme) Regulations, 2025, generally within one year of clearance. Approval is discretionary and rests on documentary evidence that existed at the time of export. ### How do I amend a shipping bill to add the RoDTEP declaration? File a written application with the Commissioner of Customs at the port of export covering the shipping bill details, the error and how it occurred, proof of eligibility from documents that existed at export, confirmation that the scheme's conditions are met and no investigation is pending, and the specific request to convert the declaration, with the prescribed documents fee. The regulations direct a decision within thirty days where possible, though real timelines vary by customs house. ### What is a Section 149 amendment? Section 149 of the Customs Act, 1962 is the provision that permits amendment of customs documents, including shipping bills, after they are filed. Its central discipline is that an amendment after clearance must be supported by documentary evidence that was in existence at the time the goods were exported. The post-export conversion regulations for scheme declarations, including RoDTEP, are built on this power read with Sections 157 and 84. ### Is there a time limit for correcting a RoDTEP declaration? Yes. Under the Export Entry (Post export conversion in relation to instrument based scheme) Regulations, 2025, the application must be filed within one year from the date of clearance of the goods. The jurisdictional Commissioner of Customs may extend this by up to six months for recorded reasons, and the Chief Commissioner by up to a further six months, so the absolute outer limit is about two years, with each extension needing justification. ### What if my CHA selected N for RoDTEP by mistake? The remedy is the same: the declaration binds the exporter whoever keyed it, so an agent's error does not extend the time limit or change the route. State in the application how the error occurred, support eligibility with documents that existed at export, and file within one year of clearance. Separately, issue the CHA a standing written instruction that every eligible shipping bill claims RoDTEP unless told otherwise, and verify the declaration before the let export order on every future bill. ## FAQ Q: Can I claim RoDTEP after the shipping bill is already filed? A: Yes, in many cases. If the let export order has not issued, amend the shipping bill through the normal amendment process. After export, apply in writing to the jurisdictional Commissioner of Customs for post-export conversion under the Export Entry (Post export conversion in relation to instrument based scheme) Regulations, 2025, generally within one year of clearance. Approval is discretionary and rests on documentary evidence that existed at the time of export. Q: How do I amend a shipping bill to add the RoDTEP declaration? A: File a written application with the Commissioner of Customs at the port of export covering the shipping bill details, the error and how it occurred, proof of eligibility from documents that existed at export, confirmation that the scheme's conditions are met and no investigation is pending, and the specific request to convert the declaration, with the prescribed documents fee. The regulations direct a decision within thirty days where possible, though real timelines vary by customs house. Q: What is a Section 149 amendment? A: Section 149 of the Customs Act, 1962 is the provision that permits amendment of customs documents, including shipping bills, after they are filed. Its central discipline is that an amendment after clearance must be supported by documentary evidence that was in existence at the time the goods were exported. The post-export conversion regulations for scheme declarations, including RoDTEP, are built on this power read with Sections 157 and 84. Q: Is there a time limit for correcting a RoDTEP declaration? A: Yes. Under the Export Entry (Post export conversion in relation to instrument based scheme) Regulations, 2025, the application must be filed within one year from the date of clearance of the goods. The jurisdictional Commissioner of Customs may extend this by up to six months for recorded reasons, and the Chief Commissioner by up to a further six months, so the absolute outer limit is about two years, with each extension needing justification. Q: What if my CHA selected N for RoDTEP by mistake? A: The remedy is the same: the declaration binds the exporter whoever keyed it, so an agent's error does not extend the time limit or change the route. State in the application how the error occurred, support eligibility with documents that existed at export, and file within one year of clearance. Separately, issue the CHA a standing written instruction that every eligible shipping bill claims RoDTEP unless told otherwise, and verify the declaration before the let export order on every future bill. --- # RoDTEP का पैसा बैंक खाते में नहीं आता: स्क्रिप मिलती है, और कैश ऐसे बनता है URL: https://scriphouse.com/resources/rodtep-ka-paisa-kaise-milta-hai-hindi Published: 2026-08-25 | Language: hi RoDTEP का पैसा आपके बैंक खाते में कभी नहीं आता। यह ICEGATE के electronic credit ledger में क्रेडिट के रूप में आता है, जिससे आपको खुद scrip बनानी पड़ती है। कैश तब बनता है जब आप उस scrip से अपनी import duty भरते हैं या उसे किसी importer को बेच देते हैं। इस गाइड में पूरा रास्ता दिन गिनकर समझिए: shipping bill से ledger तक, और ledger से आपके बैंक खाते तक। छोटे निर्यातकों में RoDTEP को लेकर सबसे बड़ी गलतफहमी यही है: "claim कर दिया, अब पैसा खाते में आएगा।" ऐसा नहीं होता। Drawback बैंक खाते में आता है, RoDTEP नहीं आता। RoDTEP एक duty credit है जो ICEGATE portal के आपके ledger में जमा होता है, और उस क्रेडिट को कैश बनाने के दो ही रास्ते हैं। दोनों रास्ते इस पेज पर हैं, रुपये के उदाहरण के साथ। > **In one line:** RoDTEP का पैसा बैंक खाते में नहीं आता। ICEGATE के credit ledger में क्रेडिट आता है, उससे आप scrip बनाते हैं, और कैश तब बनता है जब आप उस scrip से अपनी import duty भरते हैं या उसे बेच देते हैं। ## सीधा जवाब: पैसा ledger में आता है, बैंक में नहीं RoDTEP का भुगतान [ICEGATE](https://www.icegate.gov.in) पर आपके electronic duty credit ledger में होता है। Ledger यानी customs के portal पर आपका खाता, जिसमें हर settled claim का क्रेडिट रुपये में दिखता है। यह पूरा सिस्टम Electronic Duty Credit Ledger Regulations, 2021 के तहत चलता है। बैंक खाते में सीधे एक भी रुपया नहीं आता, चाहे आप कितना भी इंतज़ार कर लें। Ledger में आया क्रेडिट अपने आप खर्च भी नहीं होता। उससे पहले उसकी एक scrip बनानी पड़ती है, जिसे e-scrip कहते हैं। Scrip क्या होती है और कैसे काम करती है, यह विस्तार से [duty credit scrip क्या है](https://scriphouse.com/resources/duty-credit-scrip-kya-hai-hindi) में समझाया है। छोटा जवाब: scrip एक electronic परची है जिससे basic customs duty भरी जा सकती है, और जिसे किसी दूसरे IEC को transfer भी किया जा सकता है। यानी RoDTEP में "पैसा मिलना" तीन कदम का काम है: claim settle होकर ledger में क्रेडिट आना, क्रेडिट से scrip बनाना, और scrip को इस्तेमाल या बेचकर उसकी कीमत वसूलना। ज़्यादातर निर्यातक पहले कदम के बाद बैठ जाते हैं और सोचते हैं पैसा अटक गया। पैसा अटका नहीं होता, बस अगला कदम आपके हाथ में होता है। ## Drawback और RoDTEP का फर्क: यहीं से गलतफहमी शुरू होती है Duty drawback का पैसा scroll बनते ही सीधे आपके बैंक खाते में आ जाता है। सालों से drawback लेने वाले निर्यातक इसी के आदी हैं, इसलिए RoDTEP से भी वही उम्मीद रखते हैं। पर RoDTEP का design अलग है: वहां scroll बनने पर बैंक transfer नहीं होता, ledger में क्रेडिट बनता है। फर्क याद रखने का आसान तरीका: drawback कैश देता है, RoDTEP क्रेडिट देता है। Drawback का पैसा आया या नहीं, यह बैंक statement में दिखता है। RoDTEP का पैसा आया या नहीं, यह ICEGATE पर login करके ledger में देखना पड़ता है। एक और फर्क जो बाद में काम आता है: RoDTEP की scrip से सिर्फ basic customs duty यानी BCD भरी जा सकती है। IGST, social welfare surcharge या कोई cess इससे नहीं भरता। इसलिए जिस निर्यातक का खुद का import कम है, उसके लिए scrip का असली इस्तेमाल बेचना ही है। उस पर नीचे आते हैं। ## पूरी timeline: shipping bill से ledger तक कितने दिन रास्ता पांच पड़ाव का है, और हर पड़ाव पर घड़ी अलग चलती है। पहला पड़ाव आपके हाथ में है: shipping bill भरते समय ही RoDTEP का claim करना पड़ता है, हर item पर सही declaration के साथ। यह बाद में नहीं जुड़ता, इसलिए तरीका पहले पढ़ लीजिए: [shipping bill में RoDTEP कैसे claim करें](https://scriphouse.com/resources/rodtep-shipping-bill-mein-kaise-claim-kare-hindi)। दूसरा पड़ाव LEO है, यानी Let Export Order: customs officer की वह मंज़ूरी जिसके बाद माल export के लिए छूट जाता है। यह आम तौर पर clearance वाले दिन ही मिल जाता है। तीसरा पड़ाव EGM है, यानी Export General Manifest: जहाज़ या flight के रवाना होने के बाद shipping line जो सूची file करती है कि कौन सा माल गया। EGM आपकी नहीं, carrier की filing है, और देरी सबसे ज़्यादा यहीं होती है: रवानगी के बाद कुछ दिन सामान्य हैं, पर गलती हो तो हफ्ते लग जाते हैं। चौथा पड़ाव scroll है: settled claims की वह सूची जो customs system EGM के मिलान के बाद बनाता है। EGM सही बैठा हो तो scroll आम तौर पर उसके बाद के हफ्तों में आ जाता है। पांचवां पड़ाव अपने आप होता है: scroll बनते ही क्रेडिट आपके ledger में दिखने लगता है। अच्छे केस में shipping bill से ledger तक का पूरा सफर एक से दो महीने का है; EGM में गड़बड़ हो तो इससे ज़्यादा। हर पड़ाव की status ICEGATE login में दिखती है, इसलिए अंदाज़े से नहीं, portal देखकर बात कीजिए। ## Scrip खुद बनानी पड़ती है: ICEGATE पर Generate Scrip Ledger में क्रेडिट आ जाने के बाद ICEGATE पर आपको खुद Generate Scrip करना होता है: RoDTEP scheme चुनिए, जिन scrolls का क्रेडिट जोड़ना है वे चुनिए, और scrip बन जाती है। यह अपने आप तुरंत नहीं होता, और यहीं पर कई निर्यातकों का "पैसा" महीनों बेकार पड़ा रहता है क्योंकि उन्हें यह button पता ही नहीं। किन scrolls का क्रेडिट एक scrip में जोड़ना है, यह चुनाव आपका है, और यह packaging सोच समझकर कीजिए: scrip का आकार तय करता है कि वह कितनी आसानी से बिकेगी। Ledger, scrip और transfer, तीनों के नियम Electronic Duty Credit Ledger Regulations, 2021 से आते हैं। बनने के बाद scrip की validity ledger में बनने की तारीख से दो साल है। दो साल लंबे लगते हैं, पर टालने वालों के लिए ही expiry बनी है। घड़ी का पूरा हिसाब [scrip की validity कितनी है](https://scriphouse.com/resources/scrip-ki-validity-kitni-hai-hindi) में पढ़िए। एक बात और: scheme DGFT Notification 74/2025-26 से 30 September 2026 तक notified है; अगर आगे की अवधि notify नहीं होती तो notified अवधि खत्म होने पर scheme वहीं रुक जाती है। जो claim बनता है, समय पर कर लेना ही समझदारी है। ## Scrip के दो रास्ते: अपनी duty भरिए या बेचकर कैश लीजिए रास्ता एक: अगर आप import भी करते हैं, तो scrip से अपनी BCD भर दीजिए। जितनी BCD भरी, उतना cash बचा, यानी scrip की पूरी face value आपके काम आई। शर्त वही है: सिर्फ BCD, IGST या cess नहीं। जिनका import bill हर महीने आता है, उनके लिए यह सबसे अच्छा रास्ता है। रास्ता दो: scrip बेच दीजिए। Scrip transfer होने वाली चीज़ है, transfer की गिनती पर कोई सीमा नहीं, और transfer ICEGATE पर दो तरफा हाथ मिलाना है: आप भेजते हैं, खरीदार approve करता है, तब जाकर scrip उसके ledger में जाती है। जिस निर्यातक का import नहीं के बराबर है, उसके लिए scrip को ledger में रखे रहना पैसे को locker में बंद रखना है। बेचने का पूरा तरीका [RoDTEP scrip कैसे बेचें](https://scriphouse.com/resources/rodtep-scrip-kaise-beche-hindi) में step by step है। कौन सा रास्ता कब सही है, इसका सीधा नियम: अगले कुछ महीनों में आपकी खुद की BCD देनदारी scrip की face value से ज़्यादा है तो खुद इस्तेमाल कीजिए, वरना बेचिए। बीच का रास्ता, यानी "पड़ी रहने दो, देखेंगे", सबसे महंगा है, क्योंकि उसमें दो साल की घड़ी चुपचाप चलती रहती है। ## बेचकर कितना कैश मिलेगा: एक उदाहरण से हिसाब Scrip हमेशा face value से थोड़ा नीचे बिकती है, क्योंकि खरीदार को भी अपना फायदा चाहिए। मान लीजिए आपकी scrip की face value Rs 1,00,000 है और भाव 97 paise प्रति रुपया चल रहा है। बिक्री हुई Rs 97,000 में। [Scriphouse](https://scriphouse.com/scrip-trading) पर self-serve बिक्री की fee settle हुई value का 0.40% है, GST 18% अलग से: यानी Rs 388 fee और करीब Rs 70 GST। हाथ में आए करीब Rs 96,542, settlement के दिन ही, UTR के साथ। दो बातें इस हिसाब को और साफ करती हैं। पहली: scrip की बिक्री खुद GST-exempt है, HSN 4907 के तहत, Notification 10/2025-Central Tax (Rate) के S. No. 137 से, effective 22-09-2025। यानी बिक्री की रकम पर आपको GST नहीं जोड़ना, GST सिर्फ platform की fee पर लगता है। दूसरी: हर IEC की पहली trade पर Scriphouse की fee शून्य है, दोनों तरफ। पहली बार बेचने वाले के हाथ में पूरे Rs 97,000 आते हैं। आपकी अपनी shipment पर कितना RoDTEP बनता है, यह Appendix 4R के rate और per-unit cap से तय होता है: मिलता वह है जो rate-on-FOB और cap के हिसाब में से कम हो। अपना अंदाज़ा लगाने के लिए [RoDTEP calculator](https://scriphouse.com/tools/rodtep-calculator) इस्तेमाल कीजिए, और scheme की पूरी तस्वीर [RoDTEP पेज](https://scriphouse.com/rodtep) पर है। ## पैसा अटका लगे तो कहां देखें सबसे पहले यह तय कीजिए कि अटका कहां है, क्योंकि इलाज पड़ाव के हिसाब से अलग है। Ledger खाली है और shipping bill पुराना है, तो पहला शक EGM पर कीजिए: ICEGATE पर shipping bill की EGM status देखिए, गड़बड़ हो तो अपने CHA और shipping line से EGM error ठीक कराइए। EGM सही है पर scroll नहीं बना, तो कारण और इलाज की पूरी सूची [RoDTEP scroll not generated](https://scriphouse.com/resources/rodtep-scroll-not-generated) में है। दूसरा आम कारण खुद claim का है: shipping bill में declaration ही नहीं भरा गया था, या item पर scheme reward चुनना छूट गया था। यह जांचने के लिए shipping bill की copy देखिए। ध्यान रहे, claim shipping bill के साथ ही होता है; बाद में जोड़ने के लिए amendment का रास्ता लंबा है, इसलिए अगली shipment से filing checklist ठीक कीजिए। पूछना किससे है: EGM की filing के लिए shipping line या airline, shipping bill और amendment के लिए आपका CHA, और portal या ledger की तकनीकी दिक्कत के लिए ICEGATE helpdesk। और अगर ledger में क्रेडिट दिख रहा है, तो कहीं कुछ अटका ही नहीं है: बस Generate Scrip बाकी है, और उसके बाद ऊपर वाले दो रास्तों में से एक चुनना है। ## Frequently asked questions ### RoDTEP का पैसा बैंक खाते में कब आता है? सीधे कभी नहीं। RoDTEP बैंक में नहीं, ICEGATE के electronic duty credit ledger में क्रेडिट के रूप में आता है। उस क्रेडिट से scrip बनती है, और बैंक खाते में पैसा तब आता है जब आप वह scrip किसी importer को बेचते हैं। खुद import करते हों तो scrip से BCD भरकर उतना cash बचा भी सकते हैं। ### RoDTEP scrip को कैश कैसे बनाएं? दो तरीके हैं। पहला: अपनी import की basic customs duty scrip से भर दीजिए, जितनी duty भरी उतना cash बचा। दूसरा: scrip बेच दीजिए; transfer ICEGATE पर होता है और खरीदार के approve करते ही पूरा होता है। Scriphouse पर बिक्री का पैसा settlement के दिन UTR के साथ आता है, और हर IEC की पहली trade पर fee नहीं लगती। ### Shipping bill के कितने दिन बाद RoDTEP मिलता है? अच्छे केस में shipping bill से ledger credit तक एक से दो महीने लगते हैं। रास्ता है: shipping bill में claim, फिर LEO, फिर जहाज़ रवाना होने पर shipping line की EGM filing, फिर customs का scroll, और scroll बनते ही ledger में क्रेडिट। सबसे ज़्यादा देरी EGM की गलतियों से होती है, इसलिए अटकने पर सबसे पहले EGM status देखिए। ### RoDTEP और duty drawback में क्या फर्क है? Drawback कैश है, RoDTEP क्रेडिट है। Drawback का पैसा scroll बनते ही सीधे बैंक खाते में आ जाता है, जबकि RoDTEP का क्रेडिट ICEGATE के ledger में आता है, जिससे scrip बनाकर BCD भरनी होती है या उसे बेचना होता है। इसलिए drawback की जांच बैंक statement में और RoDTEP की जांच ICEGATE के ledger में कीजिए। ### RoDTEP scroll नहीं बना तो क्या करें? पहले ICEGATE पर shipping bill की EGM status जांचिए, क्योंकि scroll EGM के मिलान के बाद ही बनता है। EGM error हो तो shipping line और CHA से ठीक कराइए। EGM सही होने पर भी scroll न बने तो shipping bill में RoDTEP declaration की जांच कीजिए और ICEGATE helpdesk पर ticket डालिए। याद रखिए, ledger में क्रेडिट दिखता हो तो scroll बन चुका है, बस Generate Scrip बाकी है। ## FAQ Q: RoDTEP का पैसा बैंक खाते में कब आता है? A: सीधे कभी नहीं। RoDTEP बैंक में नहीं, ICEGATE के electronic duty credit ledger में क्रेडिट के रूप में आता है। उस क्रेडिट से scrip बनती है, और बैंक खाते में पैसा तब आता है जब आप वह scrip किसी importer को बेचते हैं। खुद import करते हों तो scrip से BCD भरकर उतना cash बचा भी सकते हैं। Q: RoDTEP scrip को कैश कैसे बनाएं? A: दो तरीके हैं। पहला: अपनी import की basic customs duty scrip से भर दीजिए, जितनी duty भरी उतना cash बचा। दूसरा: scrip बेच दीजिए; transfer ICEGATE पर होता है और खरीदार के approve करते ही पूरा होता है। Scriphouse पर बिक्री का पैसा settlement के दिन UTR के साथ आता है, और हर IEC की पहली trade पर fee नहीं लगती। Q: Shipping bill के कितने दिन बाद RoDTEP मिलता है? A: अच्छे केस में shipping bill से ledger credit तक एक से दो महीने लगते हैं। रास्ता है: shipping bill में claim, फिर LEO, फिर जहाज़ रवाना होने पर shipping line की EGM filing, फिर customs का scroll, और scroll बनते ही ledger में क्रेडिट। सबसे ज़्यादा देरी EGM की गलतियों से होती है, इसलिए अटकने पर सबसे पहले EGM status देखिए। Q: RoDTEP और duty drawback में क्या फर्क है? A: Drawback कैश है, RoDTEP क्रेडिट है। Drawback का पैसा scroll बनते ही सीधे बैंक खाते में आ जाता है, जबकि RoDTEP का क्रेडिट ICEGATE के ledger में आता है, जिससे scrip बनाकर BCD भरनी होती है या उसे बेचना होता है। इसलिए drawback की जांच बैंक statement में और RoDTEP की जांच ICEGATE के ledger में कीजिए। Q: RoDTEP scroll नहीं बना तो क्या करें? A: पहले ICEGATE पर shipping bill की EGM status जांचिए, क्योंकि scroll EGM के मिलान के बाद ही बनता है। EGM error हो तो shipping line और CHA से ठीक कराइए। EGM सही होने पर भी scroll न बने तो shipping bill में RoDTEP declaration की जांच कीजिए और ICEGATE helpdesk पर ticket डालिए। याद रखिए, ledger में क्रेडिट दिखता हो तो scroll बन चुका है, बस Generate Scrip बाकी है। --- # Scrip बेचना legal है या नहीं? हां, पूरी तरह legal है URL: https://scriphouse.com/resources/scrip-bechna-legal-hai-ya-nahi-hindi Published: 2026-08-25 | Language: hi हां, duty credit scrip बेचना पूरी तरह legal है। सरकार ने RoDTEP और RoSCTL जैसे scrip transferable इसीलिए बनाए हैं कि जिस exporter को import duty नहीं भरनी, वह अपना credit किसी importer को बेचकर cash बना सके। इस guide में हम बताते हैं कि कौन सा कानून transfer की इजाज़त देता है, क्या चीज़ actually illegal है, tax का हिसाब क्या है, और safe तरीके से बेचने के steps क्या हैं। ## सीधा जवाब: हां, scrip बेचना पूरी तरह legal है Duty credit scrip बेचना India में पूरी तरह legal है। यह कोई grey area नहीं है, कोई loophole नहीं है। सरकार ने RoDTEP और RoSCTL के e-scrip को transferable बनाया ही इसीलिए है कि हर exporter अपने credit का पूरा फायदा उठा सके। जो exporter खुद import नहीं करता, उसके पास scrip use करने का कोई रास्ता नहीं होता। इसलिए कानून कहता है: बेच दीजिए, किसी importer को, जो उससे अपनी basic customs duty भरेगा। > **In one line:** Duty credit scrip बेचना पूरी तरह legal है, e-scrip को Electronic Duty Credit Ledger Regulations, 2021 के तहत transferable बनाया गया है, और transfer की संख्या पर कोई limit नहीं है। Ludhiana का cycle-parts exporter हो या Panipat का home-textile exporter, देश भर के exporters ICEGATE पर routine तौर पर scrip transfer करते हैं। यह एक routine, सरकारी portal पर होने वाला lekha-jokha है, कोई side deal नहीं। अगर आप English में पूरा legal analysis पढ़ना चाहें तो हमारा [English guide on scrip legality](https://scriphouse.com/resources/is-it-legal-to-buy-and-sell-duty-credit-scrips) देखिए, यह post उसी का Hindi रूप है। ## किस कानून के तहत scrip transfer होता है आज के RoDTEP और RoSCTL scrip असल में e-scrip हैं: ये ICEGATE के electronic ledger में बनते हैं और **Electronic Duty Credit Ledger Regulations, 2021** के तहत चलते हैं। यही regulations साफ कहते हैं कि ledger में पड़ा credit transfer किया जा सकता है। CBIC यानी customs की तरफ से बना यह framework ही आपकी बिक्री की कानूनी नींव है। Official text [cbic.gov.in](https://www.cbic.gov.in) पर उपलब्ध है। Scheme की तरफ से देखें तो RoDTEP खुद Foreign Trade Policy के ढांचे में DGFT notify करता है। DGFT Notification 74/2025-26 के तहत RoDTEP 30 September 2026 तक notify है; अगर उसके बाद continuation notify नहीं होता तो scheme उस तारीख पर lapse हो जाती है। RoSCTL की notified अवधि भी 30 September 2026 तक है। ध्यान रहे, scheme की अवधि नए scrip बनने के बारे में है; जो scrip पहले से आपके ledger में है, वह अपनी validity तक चलता है। Notifications का original text हमेशा [dgft.gov.in](https://www.dgft.gov.in) से ही पढ़िए। एक फर्क याद रखिए: पुराने MEIS और SEIS scrip DGFT जारी करता था, वे आज के ICEGATE e-scrip से अलग instrument हैं। इस post में हम e-scrip की बात कर रहे हैं, जो आज RoDTEP और RoSCTL के तहत मिलते हैं। RoDTEP scheme की पूरी जानकारी के लिए हमारा [RoDTEP page](https://scriphouse.com/rodtep) देखिए। ## Transfer पर कोई limit नहीं, बस validity का ध्यान रखिए कानून में transfer की संख्या पर कोई सीमा नहीं है। आप scrip एक importer को बेच सकते हैं, वह चाहे तो आगे किसी और को transfer कर सकता है। "एक बार ही बेच सकते हैं" जैसी कोई शर्त regulations में नहीं है। जो सीमा है, वह समय की है: e-scrip की validity ledger में बनने की तारीख से **दो साल** है, और transfer होने से यह घड़ी reset नहीं होती। दो साल बाद बचा हुआ credit lapse हो जाता है, इसलिए बेचने का फैसला जल्दी लेना ही समझदारी है। यह भी साफ रहे कि scrip से सिर्फ **basic customs duty** (First Schedule की duty) भरी जा सकती है, IGST, SWS या cess नहीं। Buyer यही जानकर price लगाता है। ## क्या चीज़ illegal है: असली बिक्री इनसे कैसे अलग है Legal यह है: आपके अपने IEC के ledger में पड़ा असली scrip, ICEGATE पर official transfer के ज़रिए, सही कागज़ के साथ बेचना। Illegal वह है जो इस रास्ते से बाहर होता है: - **Fake या forged scrip:** ऐसा scrip बेचना या खरीदना जो ledger में है ही नहीं, सीधा fraud है। - **किसी और के नाम का scrip:** जो credit आपके IEC का नहीं, उसे अपना बताकर बेचना forgery है। - **जाली documents पर transfer:** गलत shipping bill या बनावटी entitlement दिखाकर scrip बनवाना कानूनन अपराध है। - **Recall scam:** कोई "बेचने के बाद scrip वापस खींच लेंगे" जैसा खेल करे, तो वह cheating है, बिक्री नहीं। अच्छी खबर यह है कि ICEGATE का transfer खुद एक **two-sided handshake** है: transfer तभी पूरा होता है जब transferee अपनी तरफ से approve करता है। एकतरफा, चुपचाप कुछ नहीं होता। धोखों की पूरी सूची और बचाव के तरीकों के लिए हमारा guide [scrip scams and how to avoid them](https://scriphouse.com/resources/duty-credit-scrip-scams-and-how-to-avoid-them) पढ़िए। बात इतनी सी है: बिक्री legal है, जालसाज़ी illegal है, और दोनों में फर्क साफ दिखता है। ## Tax का छोटा जवाब: बिक्री पर GST नहीं Duty credit scrip की बिक्री GST-exempt है: HSN 4907 के तहत, Notification 10/2025-Central Tax (Rate) के S. No. 137 में, effective 22-09-2025। मतलब बिक्री की रकम पर आपको GST नहीं जोड़ना। लेकिन जो रकम मिलती है वह आपकी business income का हिस्सा है, और exempt supply होने से input tax credit पर असर के सवाल भी उठ सकते हैं। यह दो line का जवाब है; अपने CA को बिक्री ज़रूर बताइए और books में सही entry करवाइए। ## Genuine buyer और platform कैसे पहचानें Legality आपकी तरफ से पक्की है, अब सवाल सिर्फ यह है कि सामने वाला भरोसे लायक है या नहीं। Payment से पहले ये चीज़ें देखिए: - **Provenance:** scrip ICEGATE ledger में उसी IEC के नाम दिखना चाहिए जो बेच रहा है। Ledger के बाहर का "scrip" कोई scrip नहीं है। - **Payment और transfer एक साथ:** जो सौदा कहे "पहले transfer कर दो, payment बाद में" या उल्टा, वहां risk आप उठा रहे हैं। भरोसेमंद तरीका वह है जहां scrip और पैसा एक ही घड़ी में हाथ बदलें। - **कागज़ का trail:** हर trade का invoice और settlement record मिलना चाहिए, WhatsApp के screenshots नहीं। Scriphouse पर यही ढांचा built-in है: settlement ICEGATE पर atomic DvP है, यानी scrip और payment एक साथ settle होते हैं, payout उसी दिन (T+0) UTR के साथ आता है, और हर trade के साथ GST invoice और net-realisation statement मिलता है। हर IEC पर पहला trade दोनों तरफ free है। उसके बाद self-serve बिक्री पर fee settle हुई value का 0.40% है, plus उस fee पर 18% GST। Example: ₹5,00,000 face value का RoDTEP scrip ₹4,85,000 में बिका, तो fee ₹1,940 बनी, उस पर GST ₹349, और आपके हाथ में करीब ₹4,82,711 आए। Firm quote 60 seconds तक hold रहता है, इसलिए rate देखकर सोचने का समय भी मिलता है। ## Safe बेचने के steps बिक्री का पूरा process सरकारी portal पर ही होता है, इसलिए steps सीधे हैं: - ICEGATE पर login करके अपने e-scrip ledger में scrip का balance और validity date confirm कीजिए। - Buyer तय होने पर ICEGATE पर transfer initiate कीजिए; transfer एक two-sided handshake है और तभी पूरा होता है जब buyer अपनी तरफ से approve करे। - Payment का इंतज़ाम transfer के साथ जोड़कर रखिए, अलग से "बाद में" नहीं। DvP settlement यही काम करता है। - Transfer confirmation, sale invoice और payment का UTR सम्भाल कर रखिए; यही आपके books और किसी भी future सवाल का जवाब हैं। Step-by-step Hindi walkthrough के लिए हमारा guide [RoDTEP scrip कैसे बेचें](https://scriphouse.com/resources/rodtep-scrip-kaise-beche-hindi) पढ़िए, और अपना entitlement पहले से जानना हो तो [RoDTEP calculator](https://scriphouse.com/tools/rodtep-calculator) से हिसाब लगाइए। Portal की official जानकारी [icegate.gov.in](https://www.icegate.gov.in) पर है। ## Frequently asked questions ### क्या duty credit scrip बेचना legal है? हां, पूरी तरह legal है। RoDTEP और RoSCTL के e-scrip Electronic Duty Credit Ledger Regulations, 2021 के तहत transferable हैं। सरकार ने इन्हें transferable इसीलिए बनाया है कि जो exporter import duty नहीं भरता, वह scrip बेचकर उसकी value cash में बदल सके। ### Scrip बेचने पर कोई penalty या पकड़ तो नहीं होगी? असली scrip को ICEGATE के official transfer से बेचने पर कोई penalty नहीं है, यह portal पर होने वाला मान्यता-प्राप्त लेन-देन है। Penalty उन पर लगती है जो fake scrip, forged documents या किसी और के नाम का credit बेचते हैं। असली बिक्री और fraud में यही फर्क है। ### Scrip किस कानून के under transfer होता है? आज के RoDTEP और RoSCTL scrip यानी e-scrip, CBIC के Electronic Duty Credit Ledger Regulations, 2021 के तहत ICEGATE ledger में बनते और transfer होते हैं। Scheme खुद Foreign Trade Policy के ढांचे में DGFT notify करता है, जैसे RoDTEP की मौजूदा अवधि DGFT Notification 74/2025-26 से 30 September 2026 तक notify है। ### क्या RoDTEP scrip किसी को भी बेच सकते हैं? हां, transfer पर कोई गिनती की limit नहीं है और buyer कोई भी हो सकता है जो ICEGATE पर transfer अपनी तरफ से approve कर सके। व्यवहार में buyer वही होता है जिसे basic customs duty भरनी है, क्योंकि scrip का use यही है। Transfer तभी पूरा होता है जब buyer ICEGATE पर approve करे। ### Fake scrip के धोखे से कैसे बचें? Payment से पहले scrip ICEGATE ledger में seller के IEC के नाम दिखना चाहिए; ledger के बाहर का कोई भी "scrip" fake है। Payment और transfer एक साथ settle कराइए, कभी advance मत दीजिए, और हर trade का invoice और UTR record रखिए। DvP settlement वाला platform यह risk अपने ढांचे से ही हटा देता है। ## FAQ Q: क्या duty credit scrip बेचना legal है? A: हां, पूरी तरह legal है। RoDTEP और RoSCTL के e-scrip Electronic Duty Credit Ledger Regulations, 2021 के तहत transferable हैं। सरकार ने इन्हें transferable इसीलिए बनाया है कि जो exporter import duty नहीं भरता, वह scrip बेचकर उसकी value cash में बदल सके। Q: Scrip बेचने पर कोई penalty या पकड़ तो नहीं होगी? A: असली scrip को ICEGATE के official transfer से बेचने पर कोई penalty नहीं है, यह portal पर होने वाला मान्यता-प्राप्त लेन-देन है। Penalty उन पर लगती है जो fake scrip, forged documents या किसी और के नाम का credit बेचते हैं। असली बिक्री और fraud में यही फर्क है। Q: Scrip किस कानून के under transfer होता है? A: आज के RoDTEP और RoSCTL scrip यानी e-scrip, CBIC के Electronic Duty Credit Ledger Regulations, 2021 के तहत ICEGATE ledger में बनते और transfer होते हैं। Scheme खुद Foreign Trade Policy के ढांचे में DGFT notify करता है, जैसे RoDTEP की मौजूदा अवधि DGFT Notification 74/2025-26 से 30 September 2026 तक notify है। Q: क्या RoDTEP scrip किसी को भी बेच सकते हैं? A: हां, transfer पर कोई गिनती की limit नहीं है और buyer कोई भी हो सकता है जो ICEGATE पर transfer अपनी तरफ से approve कर सके। व्यवहार में buyer वही होता है जिसे basic customs duty भरनी है, क्योंकि scrip का use यही है। Transfer तभी पूरा होता है जब buyer ICEGATE पर approve करे। Q: Fake scrip के धोखे से कैसे बचें? A: Payment से पहले scrip ICEGATE ledger में seller के IEC के नाम दिखना चाहिए; ledger के बाहर का कोई भी scrip fake है। Payment और transfer एक साथ settle कराइए, कभी advance मत दीजिए, और हर trade का invoice और UTR record रखिए। DvP settlement वाला platform यह risk अपने ढांचे से ही हटा देता है। --- # Every page on this site - https://scriphouse.com/ - https://scriphouse.com/scrip-trading - https://scriphouse.com/duty-credit-scrip - https://scriphouse.com/rodtep - https://scriphouse.com/rosctl - https://scriphouse.com/scrip - https://scriphouse.com/exporters - https://scriphouse.com/importers - https://scriphouse.com/brokers - https://scriphouse.com/enterprises - https://scriphouse.com/platforms - https://scriphouse.com/platforms/trade-finance - https://scriphouse.com/platforms/marketplaces - https://scriphouse.com/platforms/customs-broker-software - https://scriphouse.com/platforms/erp-and-neobanks - https://scriphouse.com/exporters/how-scrips-are-sold-today - https://scriphouse.com/importers/how-scrips-are-bought-today - https://scriphouse.com/brokers/how-a-scrip-desk-runs-today - https://scriphouse.com/platforms/how-platforms-add-scrip-trading - https://scriphouse.com/pricing - https://scriphouse.com/brokers/pricing - https://scriphouse.com/resources - https://scriphouse.com/tools - https://scriphouse.com/tools/customs-duty-calculator - https://scriphouse.com/tools/rodtep-calculator - https://scriphouse.com/tools/scrip-value-calculator - https://scriphouse.com/hs - https://scriphouse.com/port-codes - https://scriphouse.com/about - https://scriphouse.com/compliance - https://scriphouse.com/privacy-policy - https://scriphouse.com/terms-of-service - https://scriphouse.com/api-terms - https://scriphouse.com/refund-policy - https://scriphouse.com/llms.txt (curated index) - https://scriphouse.com/sitemap.xml - https://scriphouse.com/hs/sitemap.xml (every tariff item) - https://scriphouse.com/port-codes/sitemap.xml (every customs location code)