The CBIC vide Instruction No. 05/2026-Customs dated April 23, 2026, has issued fresh directions to ensure time-bound processing of RoDTEP (Remission of Duties and Taxes on Exported Products) and RoSCTL (Rebate of State and Central Taxes and Levies) scrolls. The move aims to address delays and provide timely relief to exporters.
Audit Observations Highlight Delays
The Central Board of Indirect Taxes & Customs (CBIC) has taken note of audit findings under the Subject Specific Compliance Audit (SSCA) on the “Rebate of State and Central Taxes and Levies (RoSCTL).” The audit observed significant delays in the generation of RoSCTL scrolls and disbursal of rightful claims, leading to undue hardship for exporters.
Strict Timeline Compliance Reiterated
Referring to Instruction No. 21/2020-Customs dated 16.12.2020, the Board reiterated that crediting of duty drawback must be completed within three days. Extending this principle, CBIC has now directed that similar strict timelines must be followed for the generation of both RoDTEP and RoSCTL scrolls.
Objective: Ease of Doing Business and Export Promotion
The latest instruction underscores the Government’s commitment to improving ease of doing business and ensuring efficient tax remission mechanisms. Timely processing of claims is expected to enhance liquidity for exporters and strengthen India’s export competitiveness.
Implementation Directive
All Principal Chief Commissioners/Chief Commissioners of Customs, along with field formations under CBIC, have been instructed to strictly adhere to the prescribed timelines and ensure expeditious processing of scrolls without delays.
The Instructions can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1000573/ENG/Instructions
