MSME Reporting in Tax Audit Report (Form 3CD) | New Requirement | Clause 22 | FY 2023-24

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Dear Viewers,
TOPIC: DISCUSSION ON MSME RELATED REPORTING IN FORM 3CD
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In the series of "Income tax bulletins", we are happy to publish our NeXt video bulletin on 'MSME Reporting in Tax Audit Report'.
This video will help you in understanding the Interest Computation on MSME payments, Disallowance u/s 43B(h) in case of overdue payables and reporting of the same in Clause 22 of Tax Audit Report (Form 3CD) for FY 2023-24.
Link to view the document discussed in the video:
drive.google.c...
Hope you like this video.
Regards,
RJR Professional Bulletin Team
#MSMEReportinginForm3CD #TaxAudit43B(h)

Опубликовано:

15 сен 2024

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Комментарии : 29

@shivangiagarwal8489 4 дня назад

Thankyou so much, very helpful.

@mohitchabra177 4 дня назад

Thank u sir, very nicely explained

@adityabajaj6649 22 дня назад

Sir clause by clause reporting ki ek puri RU-vid series banawo.. eagerly awaiting

@AB-ou7pd 8 дней назад

@nareshgohel1806 20 дней назад

Very important and informative lecture. Nicely explained 👌👍

@chandreshvasha327 21 день назад

Very very informative

@chandakram02025 12 дней назад

great👏

@cavijayraj1418 20 дней назад

Excellant

@dheerajarora00000 17 дней назад

Great lecture sir👏

@surinderkumar4122 21 день назад

excellent

@satishsingh245 5 дней назад

Pl make Vedio on ITR -7 filing form. Request you charge for this services.

@rajansahu3367 3 дня назад

Sir in MSME act sec-15 are not talking about 15 days

@ShahrukhKhan-zo3fx 3 дня назад

sir main ek small retail bussiness run karta hu jiska sale only b2c (others) sale hai to kya hsn code dale ya na dale gstr1 ke portal me table no-12 me

@vaishaligarg4125 15 дней назад

If no reporting has been made in Financials for delayed interest on MSME But still does the tax auditor needs to check the MSME dump for entire year to check on delayed payments made, if any. Since you mentioned we need to report it in Form 3CD ?

@RJRProfessionalBulletin 5 дней назад

Dear Viewer, The reporting is to be made for ‘interest inadmissible’ means interest disallowed which will only be the case where Interest expense is recognized in P&L. Clause 22(a) reporting needs to be made if any Interest is due in FS. Two cases can be there: 1. Filing 3CA-3CD: No reporting needs to be made anywhere. Optionally, remarks/ comments can be given in F3CA. 2. Filing Form 3CB-3CD: Since you are also certifying FS, you need to give your comments/ remarks/ qualification mandatorily in F3CB about non accrual of Interest. Happy Reading !

@kapilnagar2814 14 дней назад

Means expenses ( the amount which was not paid within 45 days) as well as interest which to be paid on this expense to vendor will be disallowed?

@RJRProfessionalBulletin 14 дней назад

Dear Viewer, 22(1): Report Interest on MSEs disallowable. 22(2): MSEs overdue (due status to be calculated as per time period agreed or not as discussed in Video) expenses to be disallowed. In case where the expense has been paid with a delay but within the same FY, then the same will be allowed.

@capankajmittal901 16 дней назад

Nicely explained, pls allow access of pdf file for reference

@RJRProfessionalBulletin 7 дней назад

Dear Viewer, The Google Drive link to the presentation discussed in the video bulletin is given in the description of the video. You may please refer the same.

@sandeepkumar-jh1vy 22 дня назад

Sir fy 23-24 ki tax audit ki playlist bna do sb clauses ki

@akashjha4879 14 дней назад

Sir pls give access for note

@RJRProfessionalBulletin 7 дней назад

Dear Viewer, The Google Drive link to the presentation discussed in the video bulletin is given in the description of the video. You may please refer the same.

@satishduseja5585 19 дней назад

Non audit firm ke liye bhi ye hai kya msme rule. Please clear sir ji

@RJRProfessionalBulletin 19 дней назад

Dear Viewer, Both the disallowances also applies to Non-audit firm as well. However, assessees opting presumptive taxation schemes such as 44AD/44ADA are not required to make any disallowance for MSEs delay payments.