To help exporters, Central Board of Indirect Taxes & Customs (CBIC) has 'desired' processing of RoDTEP (Remission of Duties and Taxes on Exported Products) and RoSCTL (Rebate of State and Central Taxes and Levies) scroll within 3 days. Both these schemes were extended recently.

In an instruction sent to head of field formations, the board highlighted the observation in respect of audit report on Subject Specific Compliance Audit (SSCA) on RoSCTL. "It has been observed that there are considerable delays in generation of RoSCTL scrolls and disbursal of rightful claims causing undue hardship to the exporters", the instruction said. Further, it quoted 2020 instruction on duty drawback.

In the said communication, it was instructed that crediting of duty drawback within 3 days should be strictly complied with. "Board desires that similar time limit also be complied with for generation of RoDTEP as well as RoSCTL scrolls", the instruction said. The generation of RoDTEP/RoSCTL scrolls and e-scrips is the digital process at ICEGATE where custom verified export duty benefits are credited to an exporter's ledger.

The RoDTEP scheme refunds embedded taxes and duties that are not otherwise reimbursed and is seen as a crucial support mechanism for MSME exporters across many labour intensive sectors such as textiles and leather. The rates range between 0.3 per cent to 3.9 per cent of the export value linked to the input taxes paid by exporters.