The government has extended the Rebate of State and Central Taxes and Levies (RoSCTL) Scheme on export of apparel, garments and made-ups till September 30, providing a major relief to India’s textile export industry ahead of the new financial year.The scheme, launched by the Ministry of Textiles and administered by Directorate General of Foreign Trade, reimburses textile exporters for embedded, non-GST state and Central taxes on garments and made-ups. Benefits are provided as transferable Duty Credit Scrips, enhancing global competitiveness.The extension, notified on Monday, took effect today (April 1), the day the previous extension lapsed. This ensures there is no break in coverage for exporters.The move will benefit exporters in Punjab and Haryana.Textile exports annually from Punjab are around Rs 12,421 crore. Meanwhile, Haryana is growing as a major textile export hub with Panipat earning the status of ‘Textile City of India’.The scheme will remain operational until September 30 or until the competent authority approves the scheme for the 16th Finance Commission cycle, whichever comes earlier.The government has made it clear that the extension comes without any alteration to the existing scheme framework.The scope, structure, nature, coverage, cost norms and all other terms and conditions will remain exactly as they were during the 15th Finance Commission period. Prevailing rates and caps for all items notified under the scheme will stay unchanged unless separately notified.The rebate will continue to be disbursed through the existing mechanism of duty credit scrips and e-scrips, as applicable.In a significant operational detail, the notification confirms that Duty Credit Scrips under RoSCTL will be issued without insisting on realisation of export proceeds — a provision that eases the compliance burden on exporters.The scheme will be implemented by the Department of Revenue with end-to-end digitisation for issuance of transferable Duty Credit Scrips, which will be maintained in an electronic ledger within the customs system.Quarterly reviewThe notification establishes a quarterly review mechanism to ensure fiscal discipline and prevent expenditure from crossing the allocations.A committee headed by the Department of Expenditure (DoE), and comprising representatives from the Department of Revenue (DoR), Department of Commerce (DoC), and the Ministry of Textiles (MoT), will periodically review expenditure and liabilities under the scheme and take necessary corrective measures to keep spending within the prescribed allocation. The notification says the government reserves the right to suitably adjust rates and caps in the event of changes in relevant underlying conditions.Further, the eligibility criteria under RoSCTL remains unchanged.