·
Instruction
Issued:
The Central Board of Indirect Taxes and Customs (CBIC) issued Instruction No. 05/2026-Customs dated
23.04.2026 for faster processing of export incentives.
·
Reason
for Action:
Audit findings highlighted significant
delays in generation of RoSCTL scrolls and disbursal of
benefits, causing hardship to exporters.
·
Reference
to Earlier Norms:
Existing instructions require duty
drawback credits within 3 days (Instruction No.
21/2020-Customs).
·
New
Directive:
CBIC has mandated that RoDTEP and RoSCTL
scrolls must also follow a similar 3-day timeline for
processing and credit.
·
Objective:
Ensure timely disbursal of
export incentives and reduce delays in benefit transfer.
·
Expected
Impact:
Improves liquidity for
exporters and enhances ease of doing business.
[CBIC Instruction No. 05/2026-Customs dated
23.04.2026]
Subject: Instructions for time
bound processing of RoDTEP and RoSCTL
scrolls.
The
undersigned is directed to draw attention to the audit observation in respect of
Audit report on Subject Specific Compliance Audit (SSCA) on "Rebate of State
and Central Taxes and Levies" (RoSCTL) wherein it has been observed that there
is considerable delays in generation of RoSCTL scrolls
and disbursal of rightful claims causing undue hardship to the exporters.
2. In
this context, attention is invited to the Instruction No. 21/2020- Customs dated
16.12.2020 wherein it has been instructed that crediting of duty drawback within
a period of 3 days should be strictly complied with. Board desires that similar
time limit should also be complied with for the generation of RoDTEP as well as RoSCTL scrolls.
F.
No. 603/2/2024-DBK/306-337