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ू !! अति महत्वपर्ण
ू !! अति महत्वपर्ण
ू !!
1. Micro and small enterprises से गई Purchase/Expense का Deduction तभी मिलेगा यदि उसका पेमेंट Supplier
से किये गए Credit Period (Maximum – 45 दिन) मे कर दिया जाता है |
2. . यदि कोई Credit Period तय नहीं की गई है तो ऐसे Case मे पेमेंट की Terms 15 दिन ही मानी जाएगी। दोनो पार्टी यदि
सहमत हो तो भी इस प्रावधान के लिए 45 दिन से अधिक का समय Allowed नहीं होगा।
3 . उदाहरण के तौर पर यदि आपका 80 लाख का Purchase (जिस भी ट्रे ड से आप जड़ ु े हों) एवं 20 लाख का कोई भी खर्च (जैसा
कि स्टे शनरी, ऑडिट फीस, ट्रे वल का बिल आदि) का पेमेंट 31st मार्च को 45 दिन से अधिक समय से बाकी है तो 1 Crore
आपकी आय में जड़ ु जाएँगेऔर उसपर लगभग 30-35 लाख तक का Tax Liability आ जायेगी|
4. Micro enterprise का तात्पर्य ऐसी फर्म से है जिसका Plant and Machinery में Investment 1 Crore से ज्यादा नहीं
हो और टर्नओवर 5 Crore से ज्यादा ना हो
5. Small enterprise का तात्पर्य ऐसी फर्म से है जिसका Plant and Machinery में Investment 10 Crore से ज्यादा
नहीं हो और टर्नओवर 50 Crore से ज्यादा ना हो
7. यदि पेमेंट 45 दिन से अधिक समय से बाकी है किन्तु Financial Year समाप्त होने से पहले पेमेंट कर दिया जाता है तो ऐसे
case में उसका deduction उसी वर्ष मिल जायेगा |
8. अगर 45 दिन के बाद पेमेंट किया जाता है तो उस स्थिति में जिस वर्ष पेमेंट किया गया है उस वर्ष उसका deduction मिलेगा
9. यदि Income Tax Scrutiny के दौरान आयकर विभाग के cross confirmation से यह पता चलता है कि आपका Supplier
Micro या Small unit है और उसका payment Time limit के बाद में किया है तो वह उस समय भी Outstanding payment
को Income में Add कर सकता है ।
10. यह प्रावधान 01.04.2023 से शरू ु होने वाले वित्तीय वर्ष से लागू हैं अर्थात यदि 31.03.2024 को micro अथवा small unit
का बकाया है तो अगले वित्तीय वर्ष में जमा की जाने वाली आयकर विवरणी में टै क्स calculate करते हुए micro अथवा small
unit की बकाया राशि को इनकम में जोड़ दिया जाएगा
11. यह सझ
ु ाव है कि अपने इनवॉइस में उद्यम रजिस्ट्रे शन नंबर एवं केटे गरी (Micro / small / medium) अवश्य ही अंकित करें
जिससे कि आपके खरीदार को आपका msme स्टे टस पता चले
12. उपरोक्त से सम्बंधित नियम/उपनियम एवं अपने supplier से MSME स्टे टस के बारे में जानने के लिए लेटर संलग्न है
“Notwithstanding anything contained in any other provision of this Act, a deduction otherwise allowable under this
Act in respect of –
(h) any sum payable by the assessee to a micro or small enterprise beyond the time limit specified in section
15 of MSME Act, 2006.
shall be allowed (irrespective of PY in which liability to pay such sum was incurred) only in
computing the income of that PY in which such sum is actually paid by him”
Provided that this clause is applicable even if we pay the amount said in “clause (h)” before due date
139(1). (Means need to pay on due date of payment of bill otherwise allowed on payment basis)
- Where any supplier supplies any goods or renders any services to any buyer,
- the buyer shall make payment therefor on or before the date agreed upon between him and the supplier in
writing OR,
- where there is no agreement in this behalf, before the appointed day (appointed day is 15 days where there
is no agreement):
Provided that in no case the period agreed upon between the supplier and the buyer in writing shall exceed 45 days
from the day of acceptance or the day of deemed acceptance.
Section 16 of MSME Act, 2006: Date from which and rate at which interest is payable.
- Where any buyer fails to make payment of the amount to the supplier, as required under section 15,
- the buyer shall, notwithstanding anything contained in any agreement between the buyer and the supplier or in
any law for the time being in force,
- be liable to pay compound interest with monthly rests to the supplier on that amount from the appointed day
or, as the case may be, from the date immediately following the date agreed upon, at three times of the bank
rate notified by the Reserve Bank.
Author’s Note Regarding Above Amendment.
HOW TO CHECK THAT SELLER IS MICRO OR SMALL?
We must have UDYAM Registration Number of the seller. Go to this link
https://udyamregistration.gov.in/Udyam_Verify.aspx and check the current status of seller. You will find
current status of Seller whether he is MICRO/SMALL/MEDIUM. Save this status with us and if
Micro/Small sellers are there you need to follow above mentioned provision.
We need to send letters to each and every creditor to find out whether they are registered under
Udhyam or not and all the new creditors. We must have evidence of enquiry with creditors (Mail, Post
etc.) because it is the duty of the company.
If once we get confirmation from the creditors that they are not registered and afterward the creditor got
himself registered under UDHYAM then it is his duty to convey such a thing to the company. New and
current creditors confirmation is the duty of the company.
- IF written agreement between buyer & Supplier then Agreed days maximum 45 days
- IF no written agreement between buyer & Supplier then 15 days
If the buyer is not making payment to the MSME registered supplier within the due date as mentioned
above then expenses will not be allowed on a mercantile basis; it means that payment to the creditors
will be allowed as deduction in the year of payment.
No Agreement Agreement
Between Between
Buyer & Buyer &
Seller Seller
**It means that is you fails to pay on due date then interest will payable and if not paid during the year then
resulted in disallowance in the year of expense as per section 43B(h).
Interest payable to the supplier is 3 times of the bank rate notified by the Reserve Bank compounding on monthly basis.
No.
1.
On Letter Head of Buyer
To,
Date :
I/We hope this letter finds you well. I/we am/are writing to you as a valued customer to inquire about your
registration status under the Micro, Small, and Medium Enterprises (MSME) Development Act, 2006. As a
part of our due diligence and in accordance with the regulations, we seek information to ensure compliance
with the MSME Act.
Could you please confirm whether your company is registered under the MSME Act, 2006? If registered,
kindly provide the registration details, including the Udyog Aadhar Number, if applicable. Additionally, please
furnish any relevant certification or documentation to support your registration status.
As you are aware that if you are registered under the said Act then we should have a written agreement
regarding the payment cycle and if we fail to do so then the payment cycle should be completed within 15
days else I have to bear the cost of interest.
So your prompt attention to this matter is greatly appreciated. Kindly respond to this inquiry at your earliest
convenience. If you have any questions or require further clarification, please do not hesitate to contact me.
Thank you for your cooperation.
Sincerely,
[Your Name]
[Your Designation]
[Your Company Name]
[Your Email Address]
[Your Phone Number]