MSME Supplier Payments & Section 43B Disallowance in Coimbatore

Payments to micro and small enterprises beyond the permitted period may be disallowed as expense in the year of purchase and allowed only when paid, increasing taxable profit.

Buyer checklist

• Verify supplier Udyam registration status
• Track invoice date vs payment date
• Prioritise MSME dues before year-end closing
• Align with cash flow and GST ITC timing

See Section 43B overview, Udyam registration, and business tax filing.

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