Official portals, laws and templates
Go to the source. Every link below points to a government portal, the statute or notification itself, or the court's own judgment, plus two templates you can use today.
Filing and tracking
MSME ODR portal
Where new delayed-payment applications are filed: pre-MSEFC negotiation, conciliation and arbitration online.
odr.msme.gov.in ↗MSME Samadhaan
Status of applications filed before the move to ODR, national statistics, and Council-wise reports.
samadhaan.msme.gov.in ↗Facilitation Council addresses
The official list of MSEFCs and their contact details, state by state.
Samadhaan · Council addresses ↗ODR scheme guidelines (PDF)
Eligibility, the pre-MSEFC and MSEFC stages, timelines and the ₹4,000 financial assistance.
Ministry of MSME ↗Registration
- Udyam Registration portal: free, online, PAN and GST linked. Also prints your certificate and lets you update details.
- Office Memorandum of 2 July 2021 on retail and wholesale traders (as circulated by RBI): their Udyam benefits are limited to priority-sector lending.
- Ministry of MSME: notifications on classification, schemes and the Udyam Assist Platform for informal micro enterprises.
The law
- MSMED Act, 2006 (PDF, hosted on MSME Samadhaan): Sections 15 to 24 are the delayed-payment chapter.
- MSMED (Amendment) Bill, 2026, as introduced, and the PRS bill page.
- PIB factsheet on the 2026 amendments (11 August 2026).
- Mediation Act, 2023 (India Code PDF): Section 62 and the Seventh Schedule amend Section 18.
- Arbitration and Conciliation Act, 1996: conciliation (ss.65 to 81), challenge (s.34), enforcement (s.36).
- Limitation Act, 1963, on India Code: acknowledgment (s.18) and part-payment (s.19).
Rates
- Reserve Bank of India: the home page shows the current Policy Repo Rate, MSF rate and Bank Rate. Use the monetary policy press releases for historical rates.
- Bank Rate history since 2023, with the Section 16 rate for each period.
Tax and company law
- Income Tax Department: Section 43B(h) of the 1961 Act, and Section 37(2)(g) of the Income-tax Act, 2025.
- Ministry of Corporate Affairs: half-yearly MSME Form I for companies with MSE dues beyond 45 days.
TReDS platforms
RBI-authorised platforms where a micro or small supplier can discount invoices accepted by large buyers, without recourse to the supplier:
- RXIL (Receivables Exchange of India)
- M1xchange
- Invoicemart (A.TReDS)
Judgments
The case law library links each ruling to its official text. The key Supreme Court PDFs:
- Sonali Power Equipments (2025): limitation
- NBCC (India) Ltd. (2025): registration
- Tamil Nadu Cements (2025): writs and conciliator-arbitrators
- Mahakali Foods (2022): overriding effect and jurisdiction
- Silpi Industries (2021): limitation and counter-claims
Pre-filing demand letter template
Adapt it to your facts, send it by email and registered post or courier, and keep proof of delivery. A reply that admits the dues is a written acknowledgment for limitation.
[Your enterprise's letterhead · Udyam No. UDYAM-XX-00-0000000]
Date: [dd mm yyyy]
To,
[Buyer's name]
[Address]
Attn: [Head of Accounts / Procurement]
Subject: Demand for payment of overdue invoices with interest under Sections 15 to 17 of the MSMED Act, 2006
Dear Sir / Madam,
1. We are a [micro / small] enterprise registered under Udyam Registration No. [number] since [date]. Copy enclosed.
2. Against your [purchase order / work order] No. [number] dated [date], we supplied [goods / services] under the invoices listed in the enclosed schedule. They were accepted on the dates shown, and no written objection was raised within 15 days of delivery.
3. Under Section 15 of the Act, payment was due on or before [the agreed date / the appointed day], which in no case could exceed 45 days from acceptance. The principal of ₹[amount] remains unpaid.
4. Under Section 16 you are liable to pay compound interest with monthly rests at three times the Bank Rate notified by the Reserve Bank of India from the day after each due date, notwithstanding any agreement to the contrary. Interest up to [date] is ₹[amount], as computed in the schedule, and continues to accrue.
5. We also draw your attention to Section 22 (disclosure of these dues and interest in your audited accounts), Section 23 (the interest is not deductible for income tax), and the income-tax rule under which sums owed to micro and small enterprises beyond the Section 15 limit are deductible only on actual payment.
6. We request payment of ₹[total] within [7 / 15] days of this letter, to [bank details]. Failing that, we shall make a reference to the Micro and Small Enterprises Facilitation Council under Section 18 of the Act through the MSME ODR portal, without further notice.
Yours faithfully,
[Name, designation]
[Phone · Email]
Enclosures: Udyam certificate · invoice and interest schedule · proofs of delivery or acceptance · ledger extract
A template, not legal advice. Remove any paragraph that does not fit your facts. Do not overstate amounts. A Council and the buyer's auditors will both read this letter.
Document checklist
- Udyam or UAP certificate, plus any earlier UAM or EM-II
- Purchase or work orders, contract or rate contract, with credit terms
- Invoices, and GSTR-1 showing them reported
- Signed challans, lorry receipts, e-way bills, GRNs, completion or inspection certificates
- Buyer's ledger account, bank statements, credit and debit notes
- Form 26AS or AIS showing TDS the buyer deducted on your invoices
- Balance confirmations, payment promises, part-payment records (for limitation)
- Any written objection by the buyer, and how it was resolved
- Interest schedule (from the calculator) and a demand letter with proof of delivery