Step-by-Step Guide to Filing
SEZ DTA Procurement Form
DPF & DSPF on ICEGATE 2.0
A complete practitioner's guide covering the legal framework, portal access, all form sections, field-by-field data entry, submission, approval workflow, query management, offline utility, and GST compliance implications.
Every SEZ unit that procures goods (via DPF — Domestic Procurement Form) or services (via DSPF — Domestic Service Procurement Form) from the Domestic Tariff Area must obtain an endorsement from the Specified/Authorised Officer through ICEGATE 2.0. This endorsed document is the foundational GST evidence that enables zero-rating of the supply and — critically — the DTA supplier must submit a copy of this endorsement to the GST officer within 45 days of approval, failing which the department can recover IGST directly from the DTA supplier.
Legal Framework — Why DPF & DSPF Are Required
The legal basis for the DTA Procurement Form requirement flows from the intersection of the SEZ Act, 2005 and the GST laws. Understanding this legal backdrop is essential for appreciating why errors in this process carry serious financial consequences.
SEZ Act, 2005 — Section 26
Section 26 of the SEZ Act, 2005 provides that an SEZ unit shall be exempt from any duties under any law for the time being in force on goods brought into, or services procured from the DTA — to carry out authorized operations in the SEZ. This is the foundational exemption that makes SEZ procurement duty-free and IGST-free.
IGST Act, 2017 — Section 16 (as amended)
Section 16(1)(b) of the IGST Act, as amended through Union Budget 2021, restricts the scope of zero-rated supply under GST to only those supplies of goods or services made to SEZ units specifically for authorized operations. A supply to an SEZ unit that is not for authorized operations does not qualify for zero-rating — IGST becomes payable.
"The SEZ Unit must provide the details of invoices, items, and the DTA Unit's email ID in the DPF/DSPF online on the SEZ system to obtain endorsement from the Authorised Officer. The copy of invoice and endorsement will act as proof of export for GST purposes."
Rule 30, SEZ Rules, 2006 · TaxGuru GST Analysis · February 2025The 45-Day Endorsement Rule — A Hard Deadline
The SEZ unit must provide a copy of the endorsement to the GST officer having jurisdiction over the DTA unit within 45 days of approval. If this deadline is missed, the GST officer has the statutory right to recover IGST directly from the DTA supplier — even if the DTA supplier had correctly applied the zero-rating treatment on the invoice. The endorsement is not merely procedural; it is a condition precedent to the DTA supplier's protection from demand.
DPF vs. DSPF — Which Form Do You Need?
Used when an SEZ unit procures physical goods from a DTA supplier — including raw materials, capital goods, semi-finished goods, consumables, spares, and materials required for manufacturing or authorized operations. Governed by Rule 30 of the SEZ Rules, 2006. Filed on the ICEGATE 2.0 portal.
Used when an SEZ unit procures services from a DTA service provider — including IT services, professional services, audit, legal, HR, telecom, maintenance, consultancy, and other input services for authorized operations. Filed on the SEZ Online portal. Mandatory from October 2019 onwards.
The DPF (for goods) has migrated to ICEGATE 2.0 as part of the Department of Commerce's mandate effective 18 February 2025. The DSPF (for services) continues to be filed on the SEZ Online portal. This guide primarily covers the DPF workflow on ICEGATE 2.0 as per the official User Manual Version 1.02 — the process that all SEZ units must now follow for goods procurement.
Pre-Filing Prerequisites — Before You Begin
Before initiating the DPF on ICEGATE 2.0, ensure all of the following are in place:
The SEZ unit must be registered on ICEGATE 2.0 with user type "ICEGATE User." This functionality is exclusively available to registered SEZ users — it will not appear on a regular importer/exporter's dashboard.
The DTA supplier's GST-compliant tax invoice must be available, including invoice number, date, GSTIN, HSN code, taxable value, IGST amount, and CESS amount. The invoice must be uploaded as part of the form.
The DTA supplier's active GSTIN is a mandatory field in the General Details section. DTA unit details (name, address, PAN, city, state) are auto-populated from GSTN based on this GSTIN.
The Letter of Approval and approved goods/services list should be verified in advance. The Approving Officer will cross-check the procured items against your LOA's authorized operations list.
If the supply is being made under Bond/LUT (zero-rated without IGST payment), the LUT Number and LUT Date must be readily available. If IGST is being paid, these fields become optional.
If the goods are procured under an Application for Removal of Excisable goods for export (ARE), the ARE Number, Date, Range, Division, Address, Commissionerate, and Duty Amount must be available.
Accessing the DTA Procurement Module — Login to ICEGATE 2.0
Open ICEGATE 2.0 Portal
Navigate to icegate.gov.in (Indian Customs National Trade Portal 2.0). The portal displays a login widget on the homepage.
Select User Type: "ICEGATE User"
On the login widget, select the radio button for "ICEGATE User" (not "Officers Only"). Enter your ICEGATE ID and Password, then click the Login button.
The SEZ DTA Procurement module is only visible to users who have registered as an SEZ user on ICEGATE. If you do not see the SEZ options in your Services Widget, your ICEGATE registration needs to be updated to reflect SEZ user status.
Navigate to the SEZ DTA Procurement Module
After successful login, the dashboard is displayed. Locate the Services Widget and expand it. Select SEZ → SEZ DTA from the dropdown options. This opens the SEZ DTA Procurement landing page.
Review the DTA Procurement Dashboard
The landing page shows the SEZ DTA Procurement dashboard with a search/filter area (by Reference Number or Date Range) and a listing of all previous submissions. Click the orange "Raise New DTA Procurement Request" button on the top right to begin a new filing.
ICEGATE 2.0 also allows downloading the form for offline work. Click the download icon in the address bar to save the webform and fill it without internet. Use the "Export File" and "Import File" features to save and restore JSON data. See Section §9 of this guide.
Section 1 — General Details (Steps 1–4)
After clicking "Raise New DTA Procurement Request," the system displays a three-section form: General Details, Invoice Details, and Item Details. Each section must be completed sequentially. Begin with General Details.
Step 1 — SEZ Unit Details (Auto-Populated)
All SEZ unit details are automatically populated by the system based on your ICEGATE login credentials. These fields are non-editable and serve as the authenticated identity of the filing SEZ unit.
Step 2 — DTA Unit Details (Enter DTA GSTIN to Auto-Populate)
Enter the DTA supplier's GSTIN in the mandatory "DTA Unit GSTIN" field. The system will automatically retrieve and populate all DTA unit details from the GSTN database. Verify these auto-populated details against the supplier's invoice before proceeding.
Step 3 — Declaration of IGST
Select the nature of the supply from the "Declaration of IGST" dropdown. This is one of the most important fields as it determines LUT requirement.
| Option | Meaning | LUT Number | LUT Date |
|---|---|---|---|
| LUT – Supply under Bond/LUT | Supply made without payment of IGST; DTA supplier has a valid LUT | Mandatory | Mandatory |
| PAY – Supply under Payment of IGST | Supply made with full payment of IGST; refund to be claimed by supplier | Optional | Optional |
Most DTA suppliers prefer the LUT route (zero-rated without IGST payment) as it avoids a large cash flow outflow of 18% IGST followed by a refund claim. Under the PAY route, the DTA supplier charges IGST on the invoice, deposits it with the Government, and then claims a refund — a process that typically takes 2-3 months. Ensure the DTA supplier's LUT is valid and current before selecting the LUT option.
Step 4 — ARE (Application for Removal of Excisable Goods) Details
The system asks: "Do you want to Add ARE details?"
- Select YES if the goods are being removed from the DTA supplier's factory under an ARE — you must then enter: ARE Number, ARE Date, Range, Division, Address, Commissionerate, Duty Amount, and CENVAT credit availing status.
- Select NO if no ARE is applicable — all ARE fields disappear and the section is skipped.
Section 2 — Invoice Details (Step 5)
The Invoice Details section captures the specifics of each tax invoice raised by the DTA supplier. The system allows adding multiple invoices in a single DPF — click "Add another Invoice" for each additional invoice from the same or different suppliers within the same procurement batch.
Step 5 — Enter Invoice Details & Upload Invoice Document
The portal displays a note: "Invoice Value shall be calculated as the sum of all item product value amounts (in currency) pertaining to each item under the invoice." Similarly, IGST/CESS amounts are auto-validated against the sum of individual item amounts entered in Section 3. Discrepancies will prevent submission.
Section 3 — Item Details (Steps 6–7)
The Item Details section is the most granular part of the form — capturing line-item level data for each product/goods covered in each invoice. Every item must be linked to the correct invoice. Click "Add another Item" for each new line item.
Step 6 — Enter Item/Product Details
Step 7 — Enter GST Details for Each Item
The GST section at the item level is critical for IGST/CESS computation and must match exactly with the DTA supplier's tax invoice and the GST return to be filed by the DTA supplier. The portal displays a reminder: "This data should match with the return to be filed."
The Taxable Value, IGST Rate, and IGST Amount in the Item Details section must match identically with the DTA supplier's tax invoice and with what they report in GSTR-1 and GSTR-3B. Discrepancies discovered during endorsement review may trigger the Approving Officer to raise a query or reject the DPF.
Preview & Submission — Steps 8 to 13
Click Preview
After completing all three sections, click the Preview button. The system displays a read-only view of the entire completed form — General Details, DTA Unit Details, Declaration of IGST, ARE Details (if any), all Invoice Details, and all Item Details. Review every field carefully against the original invoice.
Edit if Required
If any data needs correction, click the Edit button on the preview screen to return to the editable form. Correct the relevant fields and preview again. Do not proceed to submit without verifying all data matches the invoice.
Click Submit
Once satisfied with the preview, click the Submit button. The system displays a confirmation dialog: "Are you sure to submit form by DSC validation?"
Confirm Submission
Click the Confirm button on the confirmation dialog to proceed. Clicking Cancel returns to the preview screen without submission.
Receive Reference Number
On successful submission, the system displays: "Form has been submitted" along with a unique Reference Number (e.g., 29241712563701576). Note this reference number immediately — it is used for all future tracking, query responses, and status checks.
An email notification is sent to both the SEZ unit and the DTA supplier upon successful submission, confirming that the DPF has been raised and is pending approval by the SEZ Officer.
Track Status on the Dashboard
Return to the SEZ DTA Procurement dashboard. Search by Reference Number or select a date range and click Search. The submitted form appears in the list with columns: Reference Number, Date, Buyer (SEZ GSTIN), Seller (DTA GSTIN), Status, and Action. Initial status will show "Pending for Approval."
Status Lifecycle — What Happens After Submission
Responding to Queries — Query Management Workflow
If the Approving SEZ Officer raises a query on the submitted DPF — for example, requesting clarification on an item's authorized operations eligibility, asking for additional documentation, or flagging a data mismatch — the status changes to "Query Raised" and the SEZ user must respond before the application can be approved or rejected.
Identify the Query
Go to the dashboard. Locate the DPF with "Query Raised" status. Click the "View Details" link in the Action column. The full form opens with a "Manage Query" popup/section visible.
Read the Officer's Query
The query text is displayed in the Manage Query section along with the timestamp and the officer's ID. Read the query carefully to understand exactly what clarification or document is required.
Type Your Reply
Enter a detailed, specific reply in the "Reply a query?" text field. Be precise — if the officer asked for a document, describe what you are providing. If clarifying an item's use for authorized operations, reference your LOA and approved annexure explicitly.
Submit the Reply
Click the arrow/submit button to send the query reply. The request is automatically forwarded back to the SEZ Officer for review. The Officer will then either approve or reject the DPF based on your reply.
Delays in responding to queries directly delay the endorsement, which in turn affects the 45-day deadline for providing the endorsed copy to the GST officer. Delayed endorsement can result in IGST recovery from the DTA supplier.
Approval & Endorsement — What Happens When Status = Approved
When the SEZ Officer approves the DPF, the status on the dashboard updates to "Approved" and the endorsed document is generated by the system. This is the moment the zero-rating protection crystallizes for the DTA supplier.
- The system generates an endorsed copy of the DPF — this is the official SEZ procurement endorsement and serves as proof of export / zero-rated supply.
- An email notification is sent to the DTA supplier confirming that the DPF has been approved and providing confirmation of the service/goods procurement details.
- The SEZ unit must provide a copy of the endorsement to the DTA supplier immediately — and both parties must ensure it reaches the GST officer within 45 days.
- The DTA supplier uses the endorsed copy as documentation for their GST refund claim (under the PAY route) or as evidence for zero-rated treatment justification (under the LUT route).
- The endorsed copy forms part of the documentation required for GST audits — both the DTA supplier and the SEZ unit should archive this document carefully.
Offline Utility — Export & Import JSON for Offline Work
📤 Export Data Procurement Form
Allows saving a partially or fully completed DPF form as a JSON file on your computer. Click the "Export File" button on the Raise New DTA Procurement Request page. The form data is downloaded as a JSON file. This enables working offline — filling the form without internet connectivity — and resuming later.
📥 Import Data Procurement Form
Allows importing a previously saved JSON file back into the portal. Click "Choose File" under "Import File" and select the saved JSON file from your computer. The portal restores all data exactly as saved — including General Details, Invoice Details, and Item Details — allowing you to continue from where you left off and submit online when ready.
For SEZ units with multiple monthly DPF filings — especially manufacturing units procuring diverse raw materials from multiple vendors — the offline utility is extremely useful. Prepare all forms offline, validate the JSON data against invoices, then upload and submit in a single internet session. This reduces data-entry errors from connectivity interruptions and enables team-based data preparation before the authorised signatory submits online.
GST Compliance — Key Post-Approval Actions
| Action | Responsible Party | Deadline | Consequence of Default |
|---|---|---|---|
| Provide endorsed copy to DTA supplier | SEZ Unit | Immediately on approval | DTA supplier lacks GST protection document |
| DTA supplier provides endorsement copy to GST officer | DTA Supplier | Within 45 days of approval | GST officer may recover IGST from DTA supplier |
| DTA supplier reports in GSTR-1 (Table 6B for SEZ supply) | DTA Supplier | By 11th/13th of next month | ITC not reflected in SEZ unit's GSTR-2B |
| SEZ unit verifies GSTR-2B if ITC is applicable | SEZ Unit | After GSTR-1 cut-off | ITC mismatch in returns |
| DTA supplier files refund claim (PAY route only) | DTA Supplier | Within 2 years of IGST payment | Refund becomes time-barred |
| Archive endorsed DPF and invoice | Both Parties | Maintain for 6 years | Documentation gap in GST audits/assessments |
Conclusion — DPF/DSPF Is the Backbone of SEZ Zero-Rating
The DTA Procurement Form (DPF for goods, DSPF for services) is not a bureaucratic formality — it is the foundational document that connects the SEZ Act's procurement exemption to the GST law's zero-rating framework. Filing it accurately and obtaining the endorsement on time protects both the SEZ unit's operations and the DTA supplier's GST position.
Key points from this guide:
The ICEGATE 2.0 portal has streamlined what was previously a paper-based, manually routed process. With the migration from SEZ Online for goods procurement, all SEZ units must now be fully onboarded to ICEGATE to avoid disruption in their procurement approvals.
