Data Service procurement Form (DSPF) – SEZ Compliance for Service exemptions
Written by Jennifer Wong June 20 2023Article explains Interplay between SEZ Act and GST Act in respect of DTA Procurements, Background about Service procurements eligible for IGST Exemption, Introduction of Online functionality of DTA service procurement Form (DSPF), Applicability of DSPF, Periodicity of DSPF, Key Feature of this DSPF Form, Approval of DSPF, Email Alerts on approval of transaction and Practical challenges faced by unit at the filing of DSPF.
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