What is the Full Form of DTA in GST?
The DTA Full Form in GST is Domestic Tariff Area. This refers to any area within the country of India that is not part of any Special Economic Zone (SEZ) or covered by specific schemes such as Export Oriented Units (EOUs) or Export Promotion Zone (EPZs). All in all, DTA makes up areas where the standard customs and tax laws of India apply, as opposed to special regulations and taxes existing in SEZs and others.
Summary of Domestic Tariff Area:
DTA includes all areas within India where regular customs duties and GST laws apply. It is not like areas such as SEZs and EOUs, where special tax regimes are dominant.
Registration and Compliance Requirements:
Companies operating within the DTAs must adhere to the standard Indian tax framework. This included the Goods and Service Tax (GST) regime, rolled out in July 2017. The GST was a simplified tax consolidation of many indirect taxes under one head. On the trade front, transactions between the DTAs and SEZs are to be accounted for in the manner of export and import. Accordingly, supplies moving into SEZ are to be zero-rated, that is, the supply is not subject to GST at the point of export. On the other side, supplies originating from SEZs and entering into DTAs are regarded as imports and usually attract the payment of customs duties.