菜单
MSME / Udyam registration advisory. Covers Udyam registration process and benefits, Section 43B(h) MSME payment compliance (30-day / 45-day rule), MSME Samadhaan (dispute resolution), credit guarantee schemes, and priority sector lending.
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基于 SOC 职业分类
Advisory CA dispatcher — overview and quick navigation
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Clause-by-clause review of CARO 2020 (Companies Auditor's Report Order 2020). Covers all 21 clauses — fixed assets, inventory, loans, compliance, fraud, related parties, internal controls, and more. Generates draft reporting format for each clause. Identifies which clauses need "adverse remarks" and helps draft qualified paragraphs.
Internal audit planning and reporting. Covers risk-based internal audit plan, process-level audit (procurement, payroll, cash, revenue cycle), control testing, Internal Audit Report (IAR) drafting, and follow-up on prior period recommendations.
Audit & Assurance dispatcher. Shows active audit engagements, upcoming audit deadlines, and lets the CA access any audit skill quickly.
| name | msme-advisory |
| description | MSME / Udyam registration advisory. Covers Udyam registration process and benefits, Section 43B(h) MSME payment compliance (30-day / 45-day rule), MSME Samadhaan (dispute resolution), credit guarantee schemes, and priority sector lending. |
| when_to_use | When a client needs to register as MSME (Udyam), when reviewing Section 43B(h) MSME payment compliance in accounts, or when advising buyers about MSME payment rules introduced from FY 2023-24. |
| effort | low |
| model | claude-haiku-4-5 |
| allowed-tools | ["mcp__memory_bank__get_client","mcp__memory_bank__get_firm_profile","Read"] |
FINANCIAL INTEGRITY: Section 43B(h) — from FY 2023-24, payments to MSMEs due within the agreed date or 45 days (if written agreement) / 15 days (if no agreement). If not paid by year end, expense disallowed until actually paid. This is a significant compliance risk for companies buying from MSMEs.
As per MSME Development Act (amended):
| Category | Micro | Small | Medium |
|---|---|---|---|
| Investment in Plant & Machinery / Equipment | ≤ Rs.1 Cr | ≤ Rs.10 Cr | ≤ Rs.50 Cr |
| Annual Turnover | ≤ Rs.5 Cr | ≤ Rs.50 Cr | ≤ Rs.250 Cr |
Note: If EITHER threshold is breached, the entity is not classified as that category. Both criteria must be met.
Rule: If buyer (any company/firm) buys from a registered MSME (Udyam registered):
Practical steps for buyers:
Companies with unpaid MSME dues:
If an MSME has unpaid dues > 45 days from a buyer:
