Data Service procurement Form (DSPF)

Data Service procurement Form (DSPF) – SEZ Compliance for Service exemptions

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Data Service Procurement Form (DSPF) – SEZ Compliance for Service Exemptions

The DSPF was created by the SEZ web portal to address the issue of obtaining an endorsement from an authorized or specified authority for services obtained by an SEZ unit or developer

SEZ Units, Developers, and Co-developers will be able to submit service invoices for DTA services used in the previous month. During a month, details of various invoices generated by multiple distinct DTA vendors can be entered in a single transaction and sent to DC Office for assessment and approval.

This article describes the DTA service procurement Form (DSPF) Online functionality, Applicability of DSPF, Periodicity of DSPF, Key features of this DSPF Form, and Approval of DSPF

DTA Procurements

The following are the manner in which an SEZ Unit can procure items from a Domestic Tariff Area supplier :

  • Purchasing on the basis of an invoice or transportation documents without taking advantage of any exemptions, benefits, or concessions.
  • Procurement on the basis of an application for removal of excisable goods for export by Air, Sea, Post, or Land (ARE-1), when a central excise duty exemption has been obtained but no export entitlements have been obtained.
  • Procurement under an export entitlement claim based on a Bill of Export (with or without ARE-1).

Data Service Procurement Form (DSPF)

The “DTA Services Procurement Form (DSPF)” has been added to the SEZ Online System to ease the recording, review, and approval of all Service Invoices for Services obtained by SEZ Units / Developers from DTA Suppliers as “Zero Rated Supply for Authorized Operations.”

The Online functionality of the DSPF

The DSPF was created by the SEZ web portal to address the issue of obtaining an endorsement from an authorized or specified authority for services obtained by an SEZ unit or developer.

The “DTA Service’s Procurement Form (DSPF)” is a new module for recording and submitting details of all invoices pertaining to services obtained by SEZ Units / Developers from DTA Suppliers as “Zero Rated Supply for Authorised Operations.”

SEZ Units, Developers, and Co-developers will be able to submit service invoices for DTA services used in the previous month. During a month, details of various invoices generated by multiple distinct DTA vendors can be entered in a single transaction and sent to DC Office for assessment and approval.

Prescribed Authority for Approving DSPF

SEZ online system issued a notice on the 5th of September 2019 directing the deployment of the aforesaid DSPF form, stating that “Details of all service procurements online through this form” may be adopted as an obligatory process for service procurement beginning in October 2019.

The notice further detailed the approval hierarchy, stating that DSPF can be approved by an Authorized officer or validated by an Authorized officer before being sent to a Specified officer for approval.

Periodicity of DSPF

Neither the SEZ Act nor the SEZ rules specify the due date or frequency with which the DSPF must be submitted by the SEZ unit. SEZ units, on the other hand, can use the Macro to file DSPF on a monthly basis.

Significant features of this DSPF form:

  • Multiple invoices produced by multiple/different DTA vendors over the course of a month can be uploaded at once and sent to DC Office for assessment and approval.
  • The entire process of uploading DSPF, approval/endorsement by SEZ officers, and the acknowledgment to DTA that the services supplied by SEZ unit are approved is completed online and delivered to the DTA service provider’s registered email address.
  • The essential details must be filled out on an Excel template, which must be attached to the DSPF form. Important mandatory information is shown below for your convenience:
  • Invoice Specifications (Type/Date/Number/Amount)
  • The SAC (Service Accounting Code) must be chosen from the dropdown menu, and the service description will appear immediately.
  • DTA Supplier Email-ID
  • SEZ must specify if the supply is subject to a bond/Letter of Undertaking (LUT) or is subject to IGST payment.
  • In the absence of a payment option, the Bond/ LUT details must be recorded.
  • The dropdown menu must be picked from the approved list of services (66 approved lists of services). Management Consultancy Services that have recently been approved are not featured in the dropdown menu.
  • If UAC has specifically accepted service as an acceptable service for exemption, the service description can also be specified under the heading “Any additional services as approved by DC offices.”

Approval of DSPF

  • After submitting the DSPF, it will be reviewed and approved by the Authorized Officer (AO). The AO has the option of approving the form or referring it to a specific officer (SO) for evaluation and approval.
  • When the transaction is accepted by the DC office, an email will be issued to the entity approver. DTA Supplier will also receive an email. DTA will get an email confirming the services it has purchased as well as billing details for DTA Supplier.

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Shubham Atkari is a professional content writer at Indiafilings. He is inquisitive and believes strongly in disseminating facts to educate readers and attempt to relate to people through positive and effective language.