MCA
Order
Specified Companies (Furnishing of information about payment to
micro and small enterprise suppliers) Order, 2019
Dated: January 22, 2019
Applicability:
All companies who gets supplies of goods or services from micro and small
enterprises (MSME) and whose payments to MSME suppliers are pending for more than forty five days from the date of
acceptance or the date of deemed acceptance of the goods or services as per the
provisions of section 9 of the Micro, Small and Medium Enterprises Development
Act, 2006 (27 of 2006).
Periodicity of the
return:
Periodicity of the return
|
Due date for filing
|
Initial
Return
(one time only)
|
May
30, 2019
|
Half
yearly return
April
– September
October
- March
October
2018 – March 2019
|
October
31
April
30
May
30, 2019
|
Content of the return:
Total amount that is due.
Reasons for Delay in amount of payments due
Reasons for Delay in amount of payments due
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