Unlock export incentives and
expand global trade opportunities
with expert RCMC support from GMH Associates
🟩 Mandatory for exporters claiming FTP benefits
🟩 Issued by EPCs Commodity Boards and FIEO
🟩 Required for RoDTEP EPCG and SEIS schemes
🟩 Recognised under Foreign Trade Policy
🟩 Complete registration and renewal support
The Registration-Cum-Membership Certificate (RCMC) is issued by Export Promotion Councils Commodity Boards and FIEO under India’s Foreign Trade Policy.
RCMC helps exporters claim incentives participate in export promotion programs and establish credibility in international trade markets.
The Registration-Cum-Membership Certificate (RCMC) is issued by Export Promotion Councils Commodity Boards and FIEO under India’s Foreign Trade Policy.
RCMC helps exporters claim incentives participate in export promotion programs and establish credibility in international trade markets.
Benefits
Benefits
Tax Comparison
Sole Proprietorship
vs Others
Tax Rate
Individual income tax slabs
ranging from 0% to 30%.
Minimum Tax
No tax payable up to
₹2.5 lakhs of income.
Expense Deduction
Business-related expenses
are fully allowed.
Advance Tax
Applicable if total tax
liability exceeds ₹10,000.
Audit Requirement
Audit required only if
turnover exceeds limits.
Tax Rate
Flat tax rate of
30% on total income.
Minimum Tax
Taxable irrespective of
partner’s personal income.
Expense Deduction
Business expenses
are allowed as deductions.
Advance Tax
Advance tax payment
is applicable.
Audit Requirement
Audit generally required
as per applicable rules.
Tax Rate
Corporate tax at 25%
for turnover below ₹400 cr.
Minimum Tax
Taxable regardless of
dividend distribution.
Expense Deduction
Business expenses
are allowed.
Advance Tax
Advance tax payment
is mandatory.
Audit Requirement
Statutory audit is
mandatory every year.
Tax Rate
Individual income tax slabs
ranging from 0% to 30%.
Minimum Tax
No tax payable up to
₹2.5 lakhs of income.
Expense Deduction
Business-related expenses
are fully allowed.
Advance Tax
Applicable if total tax
liability exceeds ₹10,000.
Audit Requirement
Audit required only if
turnover exceeds limits.
Tax Rate
Flat tax rate of
30% on total income.
Minimum Tax
Taxable irrespective of
partner’s personal income.
Expense Deduction
Business expenses
are allowed as deductions.
Advance Tax
Advance tax payment
is applicable.
Audit Requirement
Audit generally required
as per applicable rules.
Tax Rate
Corporate tax at 25%
for turnover below ₹400 cr.
Minimum Tax
Taxable regardless of
dividend distribution.
Expense Deduction
Business expenses
are allowed.
Advance Tax
Advance tax payment
is mandatory.
Audit Requirement
Statutory audit is
mandatory every year.
• Valid IEC (Importer-Exporter Code)
• Class II or III Digital Signature Certificate linked with IEC
• Actively engaged in import or export trade
• Must register with relevant EPC or Commodity Board
• Register under FIEO if no EPC is available
• PAN Card of entity
• Aadhaar or ID proof of authorised signatory
• Certificate of Incorporation / Partnership Deed / LLP Agreement
• MOA & AOA for companies
• Address Proof (utility bill or rent agreement)
• Product List or
Category Details
• IEC Certificate
• GSTIN Certificate
• Bank Statement or
Cancelled Cheque
• Export Turnover Statement
(CA-certified)
• Valid IEC (Importer-Exporter Code)
• Class II or III Digital Signature Certificate linked with IEC
• Actively engaged in import or export trade
• Must register with relevant EPC or Commodity Board
• Register under FIEO if no EPC is available
• PAN Card of entity
• Aadhaar or ID proof of authorised signatory
• Certificate of Incorporation / Partnership Deed / LLP Agreement
• MOA & AOA for companies
• Address Proof (utility bill or rent agreement)
• Product List or
Category Details
• IEC Certificate
• GSTIN Certificate
• Bank Statement or
Cancelled Cheque
• Export Turnover Statement
(CA-certified)
Registration Process
Registration Process
Post-Registration Compliances
Post-Registration Compliances
Update business changes<br>
on DGFT portal
Preserve export records<br>
for audits and reviews
Comply with council<br>
guidelines and regulations
Adhere to Foreign Trade<br>
Policy requirements
Renew registration after<br>
expiry of validity
Update business changes<br>
on DGFT portal
Preserve export records<br>
for audits and reviews
Comply with council<br>
guidelines and regulations
Adhere to Foreign Trade<br>
Policy requirements
Renew registration after<br>
expiry of validity
Common Mistakes to Avoid
Common Mistakes
to Avoid
Choosing incorrect council
may delay approval
Invalid IEC information
can affect registration
Missing documents may
delay processing time
Wrong category selection
creates compliance issues
Expired registration may
interrupt export benefits
Missing updates may
affect registration validity
Choosing incorrect council
may delay approval
Invalid IEC information
can affect registration
Missing documents may
delay processing time
Wrong category selection
creates compliance issues
Expired registration may
interrupt export benefits
Missing updates may
affect registration validity
If you need immediate assistance, please call:
Share a few details with us, and one of our compliance specialists will get in touch shortly.
We’ll guide you through the entire process — from selecting the right business structure to completing registrations and filings — free of charge.
If you need immediate assistance, please call:
Share a few details with us, and one of our compliance specialists will get in touch shortly.
We’ll guide you through the entire process — from selecting the right business structure to completing registrations and filings — free of charge.
All exporters including merchant manufacturer and service exporters.
FIEO EPCs Commodity Boards and authorised agencies issue RCMC
RCMC remains valid for five years from the issue date
Yes through the Services Export Promotion Council (SEPC)
Separate RCMCs may be required for different EPCs.
No RCMC is entity-specific and linked to the IEC holder.