The amount unpaid by various ministries, departments, central and state PSUs, and others beyond the 45-day period to micro and small enterprises (MSEs) for goods and services purchased is nearing Rs 50,000 crore, according to government data. As of January 6, 2025, 2.18 lakh delayed payment applications involving Rs 48,159 crore have been filed by MSEs since the launch of the government’s delayed payment monitoring portal Samadhaan in October 2017.
The portal allows MSEs with dues pending from their buyers to file online complaints before the concerned facilitation council of their state or union territory using their Udyam or Udyog Aadhaar number.
Out of total applications filed, 44,764 complaints involving Rs 7,196 crore were disposed so far by the councils while 60,111 complaints involving Rs 11,813 crore were rejected. 20,410 applications amounting to Rs 2,557 crore were mutually settled between buyer and MSE seller of goods and services.
Currently, 40,329 cases involving Rs 12,955 crore are under consideration for resolution by various councils.
Amount wise, 12,105 applications have been filed so far involving Rs 6,529 crore in delayed payments against state governments followed by Rs 5,595 crore against central PSUs, Rs 4,309 crore against proprietorship firms, Rs 3,001 crore against state PSUs, Rs 2,896 crore against MSME units, and more so far.
To address the concern around delayed payments for MSEs, the government in April last year introduced a new clause under Section 43B of the Income Tax Act to allow expenses to buyers on invoices from MSEs only if paid within 45 days in the year of actual payment instead of the year when it was incurred as an expense.
Moreover, to enable quick access to working capital credit, the government had reduced the turnover criteria to Rs 250 crore from Rs 500 crore for buyers to get on the RBI’s invoice discounting platform TReDS.