Schemes & benefits

MSME payments check before 31 March (Section 43B(h))

Find payables to micro and small suppliers that are past 15 or 45 days, so you pay them before 31 March and keep the tax deduction.

Small businesses

₹2,499incl. GST

₹2,118 service fee + ₹381 GST. Turnaround: 3–5 working days, once we have your documents.

What's includedSuppliers checked for Udyam micro or small status
  • Payables listed by due date under the 15-day and 45-day rules
  • Amount at risk of being disallowed if unpaid on 31 March
  • A short list of what to pay first
Every step is tracked in your dashboard, with a chat to your professional.
Turnaround3–5 working days3–5 working days, once we have your documents. A named professional is assigned within 24 hours of payment.
How it's filedDone by your professionalYour professional does the work and shares everything in your dashboard.
Documents you'll need
  1. PAN and your full Aadhaar number
  2. Your mobile number and email
  3. Supplier list with GSTINs
  4. Purchase register or ledger for the year
  5. Payment terms agreed in writing, if any
Upload after you pay. We ask for your income-tax or GST portal login only when a filing step needs it, and never store it.
Your approvalNothing is filed until you say yes.You review the draft, then confirm with your own OTP or e-verification.

Two people on this order.

Your CA does the work. Your Claw expert does everything else, so you're never working it out alone.

Your CAChartered accountant · ICAI verified by Claw

Does the work and signs it.

Your Claw expertAvailable 9am–8pm · replies usually within an hour

Does everything else.

Schemes & benefits

MSME payments check before 31 March (Section 43B(h))

  • A named, ICAI-verified professional within 24 hours
  • Nothing is filed until you approve it
  • Fee back if we miss the agreed date. Terms
Service fee₹2,118
GST at 18%₹381
Total₹2,499
Turnaround: 3–5 working days, once we have your documentsGovernment fees, where any apply, are always extra and charged at cost, never folded into our fee.
Questions

MSME payments check before 31 March (Section 43B(h)): questions

What is the 43B(h) rule?

If you owe a micro or small enterprise and haven't paid within the agreed time (no more than 45 days, or 15 days without a written agreement), and it is still unpaid on 31 March, the expense isn't deductible that year. It becomes deductible in the year you actually pay.

Does it apply to medium enterprises?

No. Only suppliers registered as micro or small. Traders registered on Udyam are treated differently in some cases; we check each supplier.