Ensuring Timely Processing of RoDTEP and RoSCTL Scrolls

“Indirect Tax I Indirect Tax Litigation I Customs & FTP I Central Licensing I Arbitration I Advisory”

Dated: 24.04.2026

Ensuring Timely Processing of RoDTEP and RoSCTL Scrolls

Exporters in India rely on government schemes such as the Rebate of State and Central Taxes and Levies (RoSCTL) and the Remission of Duties and Taxes on Exported Products (RoDTEP) to remain competitive in the global market. These schemes provide financial relief by reimbursing certain taxes and duties, thereby reducing the cost burden on exporters. However, recent audit observations have highlighted significant delays in the generation and disbursal of RoSCTL scrolls, causing undue hardship to exporters. This article explores the importance of timely processing, the government’s response, and actionable steps for stakeholders.

Audit Findings: Delays and Their Impact

A Subject Specific Compliance Audit (SSCA) on RoSCTL revealed that exporters are facing considerable delays in receiving their rightful claims. These delays not only affect cash flow but also hinder exporters’ ability to fulfill international orders efficiently. The audit report emphasized that such delays undermine the purpose of the RoSCTL scheme and create unnecessary obstacles for businesses striving to expand their global footprint.

Example:

An exporter awaiting RoSCTL credits may struggle to pay suppliers or invest in new orders, leading to missed opportunities and financial strain.

Government Instructions: Setting Clear Timeframes

In response to the audit findings, the Central Board of Indirect Taxes & Customs (CBIC) issued Instruction No. 05/2026-Customs on April 23, 2026. The instruction reiterates the need for strict adherence to time-bound processing of RoDTEP and RoSCTL scrolls. Specifically, it references Instruction No. 21/2020-Customs, which mandates that duty drawback credits must be processed within three days. The CBIC now desires that the same three-day time limit be applied to the generation of RoDTEP and RoSCTL scrolls.

Why This Matters:

Predictability: Exporters can plan their finances and operations with greater certainty.
Efficiency: Reduces administrative bottlenecks and improves trust in government processes.
Competitiveness: Timely credits help exporters price their products more competitively in international markets.

Actionable Steps for Customs Officials and Exporters

For Customs Officials:

Strict Compliance: Ensure that RoDTEP and RoSCTL scrolls are generated within three days of claim submission.
Monitoring: Implement tracking systems to monitor processing times and identify bottlenecks.
Transparency: Communicate processing status to exporters to reduce uncertainty.

For Exporters:

Timely Submission: Submit claims with complete documentation to avoid delays.
Follow Up: Track claim status and escalate issues if processing exceeds the stipulated timeframe.
Feedback: Provide feedback to authorities to help improve the process.

Opportunities and Risks

Opportunities:

Improved Cash Flow: Faster credits mean better liquidity for exporters.
Enhanced Reputation: Efficient government support boosts India’s image as an exporter-friendly nation.

Risks:

Non-Compliance: Failure to adhere to timelines can result in audit observations and reputational damage.
Operational Delays: Exporters may face operational challenges if credits are delayed.

Conclusion

The CBIC’s renewed focus on time-bound processing of RoDTEP and RoSCTL scrolls is a welcome step for exporters. By enforcing a three-day processing window, the government aims to minimize delays, reduce hardships, and foster a more supportive environment for export growth. Customs officials and exporters alike must collaborate to ensure compliance, transparency, and efficiency in claim processing.

In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services.

We offer Legal advice and litigation support in matters related to Indirect Tax-Customs, FTP, other Indirect Tax matters & Arbitration law, all sorts of Central licensing and related matters. Come and explore the new way of doing business with us!

Source: CBIC, Ministry of Finance, Govt. of India

Disclaimer

Handy Download:

Customs InstructionsDownload

Connect with us for more-

@ Team S J EXIM SERVICES, New Delhi, IN

CP: Ms. Shubhra Jha, Founder

Tel: +91-11-4999 2707 I +91-9999005693

Web: www.sjexim.services

EMAIL: operations@sjexim.services I shubhra@sjexim.services

Facebook: www.facebook.com/sjeximservices

LinkedIn: https://www.linkedin.com/company/90794255/admin/feed/posts/