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 a period of 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.

Extending support to exporters navigating record-high freight costs and maritime disruptions linked to the West Asia crisis, the government on March 31 decided to continue the RoDTEP scheme at fully restored rates for another six months, until September 30, 2026. “Eligible exports made during the period from April 1, 2026, to September 30, 2026, shall continue to be entitled to RoDTEP benefit at the rates and value caps in force as on March 31, 2026, subject to the existing terms and conditions of the scheme,” per a DGFT notification.

The government had slashed the RoDTEP rates by half on February 23, 2026, but restored it a month later after exporters warned that the reduced rates would increase costs and affect competitiveness at a time when global demand was slowing down.

The RoSCTL Scheme aims to rebate all embedded State and Central taxes and levies not covered under any other scheme, thereby enhancing the global competitiveness of India’s apparel and made-ups exports. The Scheme is based on the principle of zero-rating of exports, ensuring remission of unrefunded taxes embedded in exported products. The Scheme continues to serve as a key support mechanism for the textile export sector, particularly benefiting MSME exporters, who constitute a major share of its beneficiaries.

On April 1, Textiles Ministry extended RoSCTL scheme for exports of apparel/garments and made ups up to September 30, 2026, or until approval of the Scheme for the 16th Finance Commission cycle by the competent authority, whichever is earlier. The extension is without any change in existing guidelines.

According to the Ministry, the combined continuation of RoSCTL for apparel and made ups, along with RoDTEP for other textile products, ensures comprehensive support across the textile value chain. These measures will strengthen export competitiveness, particularly for MSMEs, and reaffirm the Government’s commitment to sustaining India’s position in global textile trade while ensuring policy continuity for exporters, it concluded.

Published on April 24, 2026