Disclaimer

General information, not advice

This website is maintained by CA Akshay Daiya, a member of the Institute of Chartered Accountants of India. Its content explains the law on delayed payments to micro and small enterprises in general terms. It is not legal, tax or professional advice, and reading it does not create a professional relationship. An engagement starts only after a written letter of engagement setting out scope and fees.

No solicitation

The information here is made available for visitors who seek it. It is not intended to solicit work or to advertise in a manner prohibited by the Chartered Accountants Act, 1949, the regulations under it, or the ICAI Code of Ethics. Nothing on this website is a testimonial, a claim of superiority, or a promise of any result.

No government affiliation

This is an independent professional practice. It is not part of, approved by or connected with the Ministry of Micro, Small and Medium Enterprises, any Micro and Small Enterprises Facilitation Council, the MSME ODR portal, the MSME Samadhaan portal or any other government body. Government portals are free to use, and any eligible enterprise can file on them without an intermediary. References to them are for information only.

Currency and accuracy

The law, rates and portal procedures were checked on 12 October 2026. They change: the MSMED (Amendment) Act, 2026 commences on dates the Central Government notifies, two questions are pending before larger benches of the Supreme Court, and the RBI Bank Rate moves with monetary policy. Case summaries are simplified. Always read the statute, notification or judgment itself before acting.

Calculators and templates

The interest calculator and eligibility check are aids for preparing a claim. Their results depend on what you enter and on assumptions stated on those pages. They are not certificates of the amount due, and Councils and courts may compute interest differently. Templates must be adapted to your facts.

External links

Links to government portals, courts and other websites are provided for convenience. Their content, availability and privacy practices are their own.

Liability

To the extent permitted by law, no liability is accepted for any loss arising from reliance on this website without a specific engagement.