When your CA says we have already claimed everything, here is how to check

Most CAs we work with are excellent at the schemes they file regularly. RoDTEP, basic Drawback, and GST refund are second nature. Where the gaps appear is in the schemes that are sector-adjacent: RoSCTL for apparel (if their main client base is engineering), TMA for agri (if their main book is textiles), NIRYAT PROTSAHAN (which is a banking flow they do not own), Districts as Export Hubs (which most CAs are not engaged with).

You do not need to know the schemes yourself. You need to know what questions to ask.

Question one: Have we filed RoSCTL on every apparel and made-up bill this quarter?

This is the highest-yield question for textile exporters. RoSCTL adds 6.05 percent state plus 2.40 percent central on top of RoDTEP for HS chapters 61, 62, and 63. The CA's answer should be a count (e.g., "47 of 47 bills filed") not "yes we usually do."

Question two: What is our NIRYAT PROTSAHAN claim status with our bank?

Your CA may say this is a bank matter, not a CA matter. They are technically correct, but the CA who knows your scheme stack should be at least asking the question. Ask the CA to write a one-line confirmation to your AD bank requesting the half-yearly beneficiary statement.

Question three: Are we filing TMA quarterly for agri exports to listed destinations?

For agri and processed food exporters: TMA reimburses 50 percent sea freight and 25 percent air freight to listed destinations. If your CA has not filed TMA for any quarter in FY 2024-25, you are likely owed Rs 1.5 to 4 lakh per quarter depending on your freight bill.

Question four: Is our Drawback being claimed in addition to RoDTEP where the notification allows?

For roughly 60 percent of HS codes, you can claim both RoDTEP and Section 75 Drawback. Most CAs default to RoDTEP only because dual filing requires careful documentation. Ask explicitly.

Question five: What is our EPCG export obligation balance as of this month?

If you have an EPCG authorisation, your CA should be tracking export obligation fulfilment per block period (4 years primary, 2 years extended). A missed EO triggers a duty plus interest penalty often larger than the original benefit. Ask for the EO tracking sheet. If your CA does not have it, you have a problem larger than this checklist.

If you ask these five questions and the answers are vague, your CA is not your bottleneck. Their workload is. This is where a tool with daily reconciliation helps: it surfaces the gaps as they appear, not in a year-end audit.