Exporters

Exporters Hub | IEC, GST LUT, FEMA & DGFT

IEC registration, GST LUT and refunds, RoDTEP/RoSCTL, SOFTEX, SEZ/EOU, FEMA export realisation, and DGFT scheme advisory.

This hub covers the export lifecycle end to end. We handle the regulatory pieces that sit around shipment, tax refund, foreign exchange realisation, and export incentive claims so exporters can move faster with fewer compliance gaps.

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Focus Areas

What this hub covers

IEC registration, DGFT RCMC, and export onboardingGST LUT filing, export refund claims, and zero-rating supportRoDTEP, RoSCTL, MEIS/SEIS legacy, and promotion schemesSOFTEX, SEZ/EOU, FEMA export realisation, and FTA origin certificates

Statutory Anchors

FEMA 1999Customs Act 1962Foreign Trade Policy 2023Section 16(3), IGST ActSection 10AA, Income-tax Act

Lifecycle Map

Typical engagement flow

Export Readiness

Set up IEC, RCMC, scheme eligibility, and the first batch of exporter registrations.

GST & Tax

File LUT, reconcile export tables, and route refund claims through the correct GST mechanism.

Scheme Claims

Work through RoDTEP, RoSCTL, EPCG, Advance Authorisation, and other FTP benefits.

Realisation

Track eBRC/BRC, FEMA timelines, and supporting export documentation through to closure.

Services

Related services in this lifecycle

DGFT & RCMC→

DGFT & RCMC Registration

DGFT services — Importer Exporter Code (IEC) registration or modification, RCMC (Registration Cum Membership Certificate) from applicable Export Promotion Council (EPC), and DGFT portal onboarding.

DGFTRCMCIEC

EOU & IGCR→

EOU / IGCR Compliance

EOU (Export Oriented Unit) compliance — import of duty-free inputs under IGCR (Import of Goods at Concessional Rate of Duty) Rules, obligation discharge, quarterly returns, and Annual Progress Report to Development Commissioner.

EOUIGCRExport Oriented Unit

Export Accounting→

Export Accounting & Ind-AS / GAAP Compliance

Accounting for export transactions — foreign currency revenue recognition (Ind-AS 115), exchange gain/loss under Ind-AS 21, RoDTEP/MEIS income accounting, forward contract hedge accounting, and export subsidy disclosure.

Export AccountingInd-AS 115Ind-AS 21

Export Contract Tax→

Export Contract Tax & Withholding

Tax advisory on export-related payments — TDS on commission to overseas agents (Section 195/196D), DTAA analysis for principal payments, Form 15CA/15CB for remittances, and export income tax exemptions.

Export TaxTDS on CommissionSection 195

GST LUT & Export Refund→

GST LUT Filing & Export Refund

GST zero-rated export compliance — annual LUT filing on GST portal (Form RFD-11), IGST refund on export invoices, ITC refund on inputs for exports, and GSTR-1 export table reconciliation.

GST LUTExport RefundZero Rated

Export Schemes Hub→

Export Promotion Schemes Overview

Overview of export promotion schemes under FTP 2023 — EPCG, Advance Authorisation, RoDTEP, Remission of Duties & Taxes on Exported Products, interest equalisation, and export insurance advisory.

Export PromotionEPCGRoDTEP

Exporters Hub→

Exporters Services — Overview

Overview of services for exporters — GST LUT and refunds, FEMA export proceeds, customs duty drawback, DGFT scheme advisory, RoDTEP entitlements, SOFTEX for software exports, and section-cited execution.

ExportersGST LUTDuty Drawback

Export Realisation→

FEMA Export Proceeds Realisation

Export proceeds realisation compliance — 9-month realisation requirement, BRC/eBRC from AD Bank, export overdue reporting, RBI approval for extension, and compounding for non-realisation.

FEMA ExportBRCeBRC

FTA Origin Certificate→

FTA — Certificate of Origin (CO) Advisory

Certificate of Origin advisory for exporters claiming Free Trade Agreement benefits — ASEAN FTA, CEPA with UAE, and GSP (Generalised System of Preferences) CO requirements, Rules of Origin compliance.

Certificate of OriginFTAASEAN

IEC Registration→

IEC — Import Export Code Registration

Import Export Code (IEC) registration — mandatory for any import or export transaction — DGFT portal online application, annual update, IEC modification, and export incentive linkage.

IECImport Export CodeDGFT

MEIS / SEIS Legacy→

MEIS / SEIS Legacy Claims & Dispute Resolution

MEIS (Merchandise Exports from India Scheme) and SEIS (Service Exports from India Scheme) legacy claim assistance — pending scrip applications, revalidation, transfer of scrips, and appellate remedy for disputes under FTP 2015-20.

MEISSEISExport Scrip

RoDTEP Advisory→

RoDTEP Advisory & Scrip Utilisation

RoDTEP (Remission of Duties and Taxes on Exported Products) advisory — schedule rate determination, electronic scrip generation via ICEGATE, utilisation against basic customs duty, and grievance redressal.

RoDTEPExport RemissionICEGATE

RoSCTL→

RoSCTL — Textile Export Incentive

RoSCTL (Rebate of State & Central Taxes and Levies) for garment and made-up exporters — scheme rate determination, e-scrip generation on ICEGATE, and customs duty utilisation.

RoSCTLTextile ExportsGarment Exporter

Section 10AA — SEZ→

SEZ Tax Exemption — Section 10AA

SEZ unit income tax exemption under Section 10AA — 100% deduction for first 5 years (100% PCFE), 50% for next 5 years, and 50% of reinvested profits for final 5 years. CA-certified Form 56F filing.

Section 10AASEZ UnitExport Tax Exemption

SEZ / EOU Registration→

SEZ / EOU Unit Registration

SEZ unit setup and EOU registration — Letter of Approval (LoA) from Development Commissioner, lease deed, annual performance obligation, NFE (Net Foreign Exchange) requirement, and DGFT EOU compliance.

SEZ RegistrationEOU RegistrationDevelopment Commissioner

SOFTEX Filing→

SOFTEX — Software Export Certification

SOFTEX (Software Export) compliance for software exporters — online SOFTEX submission through STPI portal, annual certification for invoices above USD 25,000, and FEMA export proceeds documentation.

SOFTEXSoftware ExportSTPI

Star Export House→

Star Export House Status & Benefits

Star Export House status advisory — eligibility (FOB export performance over 3 years), recognition certificate from DGFT, and status benefits (faster customs clearance, priority bank credit, MEIS/RoDTEP priority).

Star Export HouseExport StatusDGFT Recognition

FAQs

Common questions

Do you help with IEC and RCMC?

Yes. IEC registration, modification, and RCMC from the relevant council are part of this hub.

Can you handle GST LUT and export refunds?

Yes. We manage LUT filing, export refund claims, and zero-rated supply reconciliation.

Do you work on SOFTEX and software exporters?

Yes. SOFTEX certification and software export compliance are included for IT and SaaS exporters.

Can you support SEZ, EOU, and FEMA export realisation?

Yes. We cover SEZ/EOU setup, FEMA realisation timelines, and export proceeds documentation.

Need the right filing or advisory path?

We can map the facts, confirm the statutory route, and move from draft to execution without the usual back-and-forth.

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