In September 2024, the Directorate General of Foreign Trade (DGFT) revised eligibility norms under the Scheme of Rebates on State and Central Taxes and Levies (RoSCTL) and tightened SION (Standard Input-Output Norms) for deemed exports. Manufacturers and third-party logistics providers claiming duty credit now face stricter documentation, narrower product categories, and shorter transition windows.
For SMEs and mid-sized exporters, this means immediate re-evaluation of cost structures and claim filings.
Market signals
DGFT has reduced deemed export eligibility and contracted SION parameters for specific sectors (textiles, engineering, chemicals). Firms previously claiming high duty credit on materials now face partial or zero remission unless they can prove strict compliance with updated input-output ratios.
New thresholds limit duty remission for exports via e-commerce platforms and courier parcels under USD 500 per consignment. Traders relying on small-batch B2B or D2C exports must restructure shipment strategy and pricing.
RoSCTL claims now require seamless GST ITC reconciliation and digitally signed proof of input procurement. Firms with weak ERP systems or manual invoicing face claim rejection and potential penalty notices from field authorities.
These regulatory shifts create immediate compliance risk for exporters who have not reconciled their duty credit claims with the revised norms. The DGFT has signalled stricter audit focus on RoSCTL filings and SION mis-reporting through 2025. At Vinayakam Consultants, we specialise in mapping your current duty remission exposure, re-certifying supply-chain documentation, and re-filing impacted claims under the new framework. Our compliance audit identifies gaps in GST-DGFT alignment and prepares your firm for field scrutiny, ensuring you retain legitimate duty benefits while avoiding penalties.
Your action checklist
- Audit all outstanding RoSCTL and SION claims filed in the last 24 months against revised DGFT categories; flag any misalignment in input-output ratios.
- Map your product SKUs against the updated SION schedule; identify which lines now have zero or reduced deemed-export eligibility.
- Reconcile GST ITC records with duty credit claims; ensure every claimed input has a corresponding GST invoice digitally linked in your ERP.
- Review all e-commerce and courier parcel shipments in the past 12 months; recalculate duty entitlement under the new USD 500 threshold and re-file amended claims where warranted.