SECTION 43B(H) DISALLOW OF PURCHASE/EXPENSES ON DEALY PAYMENT TO MICRO SMALL ENTERPRISES

Time Stamp
00:00 video introduction
01:13 WHAT IS SECTION 43B
04:06 SECTION 43B (H)
05:26 PAYMENT TIME LIMIT AS PER SECTION 15 OF MSME ACT
07:05 SECTION 43B (H) EFFECTIVE OR APPLICABLE DATE
09:00 MICRO & SMALL ENTERPRISES TURNOVER LIMIT
11:18 Scenario 1:Payments made within due date prescribed under MSME Act.
12:15 Scenario 2: Payments not made within due date prescribed under MSME Act; but made before end of relevant Financial year
14:25 Scenario 3: Expenses accrued in financial year; but due for payment in subsequent financial year and paid within due date prescribed under MSME Act
16:10 Scenario 4: Expenses accrued in financial year; due for payment in subsequent financial year and not paid within due date prescribed under MSME Act
18:03 KEY POINTS & SUMMARY OF SECTION 43B(H)
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TALLY HOME & INSTITUTE does not agree or disagree with the views expressed in the video.
This video is merely a general guide meant for learning purposes only. All the instructions, references, content or documents are for educational purposes only and do not constitute a legal advice. We do not accept any liabilities whatsoever for any losses caused directly or indirectly by the use/reliance of any information contained in this video or for any conclusion of the information. Prior to acting upon this video, you're suggested to seek the advice of your financial, legal, tax or professional advisors as to the risks involved may be obtained and necessary due diligence, etc may be done at your end.

[@TallyHomeInstitute]

Dear all,
In scenario 2 , i mistakenly wrote & said F.Y. 22-23 while it's F.Y. 23-24.

[@pawanmishra1163]

0

[@gauravsharma1773]

Yes sir, noticed..

[@BikashKumar-ws5vu]

If I paid in Cash

[@gajeshnarwani304]

चरण स्पर्श गुरुजी, हमेशा कुछ नई जानकारी देने के लिए बहुत बहुत धन्यवाद🙏

[@eajazahmad5925]

Koi nahi sir...
Rabba apko is ka badla de, bahut behtreen example ke sath samjhaya

[@kamalgupta8062]

Time stamp 16.37 ke baad acche se samajh me aya,uske pehle wala dimag ke upar se ja rha tha ,
Nice information 👍👍

[@abdulwasidansari2888]

Thank you.... your great support for us❤❤

[@rajeshalavala7831]

Thanks sir sharing this important information

[@msimasterg2626]

Thanks for this valuable knowledge explain through very simple and understanding method Thanks again sir

[@mohammadfarooque6673]

बहुत शानदार सर।

[@sitaramkumawat3812]

Thanks sir important video.

[@arjitsingh6083]

19:20 19:20 wonderful explanation

[@user-fp6pj6nd3i]

Thanks Sir You are clear all point very simple language

[@mohammedsahabuddin3853]

Nice vedio sir...

[@trivedikumarsonesh4194]

हार्दिक साधुवाद 🎉🎉

[@luckyahirwar5486]

Thenx sir important information Dene ke liye

[@user-ig3rt7tm4t]

Dhanywad sir

[@jyotikumarnayak1842]

very nice video sir

[@kundansinghbhati8023]

Very nice n clear

[@deenakshisaini7905]

Sir, Your all video is helpful for everyone

[@navinfaria]

Baut achha explanation. Topic clear

[@prakashdewani6500]

Really nice video

[@tajbarjalal6135]

Thank you sir for this information..

[@user-ig3rt7tm4t]

धन्यवाद सर

[@jayeshraval8852]

NICE VIDEO SIR

[@dharmn02]

Thankyou sir for the video

[@nareshbhuta4686]

Nicely explained 👌 👏

[@himanshuk6199]

In short either pay in the same financial year or within 15 to 45 days depending on the agreement. Otherwise you can claim it as an expense only in the financial year of actual payment.

[@dineshbhatt7563]

Thanks..🙏❤

[@user-je7oy6vb4n]

Thanks sir ji

[@B.Singhrana1008]

Thank you sir.

[@krishandixit5385]

I Love you Guru ji..❤❤❤

[@madhavtewary2932]

Extremely helpful video sir

[@TallyHomeInstitute]

Thanks and welcome

[@AbhishekKumar-qj3ob]

Thankyou Sir...❤

[@arunnamdeoraobarde979]

Thanks you सर

[@SanjibGhosh-vw4up]

Sir reverse charge entry tally prime 2.0 pe kaise pass kore please uske upor ek video di jie.

[@deepaksainifitness7543]

🙌

[@angadchopade8333]

❤

[@yogeshkumaragrawal4852]

Purchase on 15/02/2/24 payment on 16/06/2024 and return filled on 5/07/2024 weather allowable.kindlt trll

[@smitaghia443]

What about rich farmers, politicians , others who don't pay taxes?.

[@JitendraKumar-rv2rn]

Many many thanks sir ji

[@GurmelSingh-qx8er]

No Body Is Sensitive About The Core Issues Of The Urgent Needy People's. Only, High And Large No. Of Taxes, Fines And Baseless New Rules Without Equal, Sustainable High Tech Education And Required Employment To Every Hand.

[@hi5414]

MSME last mein mistake कर दिया जी, msme, up to 250 cr turnover तक है for medium enterprises.... Plz correct it sir

[@sitaramkumawat3812]

Sir please a video for msme full explanation.

[@rajbahadurmittal8824]

On which purchase wr. Aren't paying Gst,

[@bharatbhardwaj1549]

Sir ye expenses purchase per apply hoga ya nature of business say related purchase per mens trading account mai jo purchase hoti h usper bhi apply hoga

[@jitendersaini4991]

namaskar guruji ....bahut behtareen video bnaya hai ....agar kharcha disallow hota hai to uska books me kya treatment rhega wo bhi bta dijiye.

[@rajatagrawal3730]

Indirect income mei Chala jyega
Bhai journal se entry kr dena

[@rakeshjain1855]

Sir back financial year men payment kaise Kia example 2

[@Pankajsingh-bq8jp]

Sir, suppose bill ki date 30-03-24 h, payment 30-03-25 ko kr rhe h. Ab iske according is expense ko fy 24-25 me claim krenge, but sir expense book to fy 23-24 me hi hoga, aur agar hoga to profit to km hoga hi. To ise practicaly kaise book kre. Aap is pr jara roshni daale.

[@sanjeevtripathi6659]

Hum trader h hum traders se bhi maal purchase krte h aur hum manufacture se bhi maal purchase krte h sec 43b h payement dekhna h jo hamre supplier manufacture ko hi sirf dekhna h trader supplier ko nhi dekhna h.

[@CAyashpanjwaniji]

Traders ko bhi timely krdijiyega baki include nhi h traders

[@dattatrayfulpagare4249]

Gov Road contractor accounting ka video

[@kautai7096]

Sirji what about the service provider. I am a tax consultancy and one of my clinet had not yet paid professional fees for FY22-23 also and full amount of FY23-24 till date is also pending. Will this amount be disallowed if not paid before the filing of ITR. We are filing his return under 44AD

[@nituagarwal8965]

Financial year 23-24

[@sunilgarg2227]

This rule is also to Govt.purchasers or not

[@zainashik]

This is strange, Income tax is the tax applicable on Income only, and how they have taxed the purchases as income tax.

[@CAyashpanjwaniji]

Purchase mani hi nhi jayegi naa to income Hui naa😅

[@SunilSharma-qo5zc]

Is any portal where we can check msme vendor , at present portal msme vendor not showing on portal

[@CAyashpanjwaniji]

Msme mai register ho ya nhi ho usse mtlb nhi h

[@vikramadityatiwaribharatva8828]

Sir Provision Bada Diye

[@keshavverms2397]

Sir ye kharcha kya hota hai samjh nhi aaya

[@syedatiqullah2962]

.
Sir
Kaya BTT lagu hoga

[@twitbeet]

Sir 2nd senerio ni samjh aaya

[@snshortstube7649]

Thank you sir for sharing. But shame on central govt for implementing income tax

[@rinkugupta6697]

Sir, agar kisi ne MSE me registration nahi kara rakha ho aur us se purchase karne ke baad payment 60 days me karte hai to uska kya hoga jabki wah GST me register hai Aur ITR file karta hai please reply me

[@CAyashpanjwaniji]

Msme mai register ho ya nhi usse mtlb hi nhi h is rule Mai wo bus msme ka section 15 liya h 45 days k liye ye sab per applicable h micro or small dono per

[@yogeshpandit1195]

Good morning sir, is case me muze puchna tha ke kya hum jo purchase kiya hai uska GST ITC pe koi asar nahi padega na. ITC claim settled me ?

[@CAyashpanjwaniji]

Itc 2b mai automatically aati h usko koi kese rok sakta h

[@vikasaggarwal1902]

I think this is not applicable to MSE traders

[@varmala7443]

खप्पर वाले सोए छप्पर वाले रोए

[@tajbarjalal6135]

Sir MSME Purchase Goods & Services from MSME at that time section 43B allow or not

[@CAyashpanjwaniji]

It doesn't matter whether you are registered or not, everyone will be allowed.

[@jamwalnitish]

Sir GST ka treatment kaise krenge fir agar financial year change ho gya to

[@CAyashpanjwaniji]

GST ka isse koi relation nhi h

[@rajendral.1553]

Sir, Mai MSME MA REGISTRATION nahi he aur me sales karta hu to kya hoga. And me purchase karta hu aur same wala bhi MSME MAI register nahi he to kya hoga?

[@CAyashpanjwaniji]

Msme mai register hone ya nhi hone se koi sambandh nhi h ji small or micro per applicable h

[@varmala7443]

सरदार जी परचेज पर जीएसटी लगेगा या इनकम टैक्स लगेगा???

[@TallyHomeInstitute]

income tax

[@HARISHKUMAR-jz2fq]

Sir. If small trader hai audit me nhi aata uspe applicable hoga kya

[@CAyashpanjwaniji]

Upto 50cr supplier turnover applicable

[@ArbaazDairies]

Sir kya MSME mai Trader ki include hoga ya manufacturers plz guide.

[@CAyashpanjwaniji]

Manufacturing unit like enterprises bus traders supplier h to koi mtlb nhi

[@CAyashpanjwaniji]

But fhir bhi payment clear kriyega sabka koi bharosa nhi h

[@ArbaazDairies]

@@CAyashpanjwaniji thank you sir for your valuable information.

[@CAyashpanjwaniji]

@@ArbaazDairies wlcm 🙏

[@aasrakhan5266]

Sir 22-23 Creditors ka payment 24-25 me krte hai to Expenses allow hoga kya?

[@CAyashpanjwaniji]

Jis year kroge payment us year mai allow hoga uske pehle liability mai aayega

[@Subham.k]

Agar MSME mein register nahi hai but turnover and investment limit ko satisfy karte Hain tab kya karna hai ??

[@CAyashpanjwaniji]

Tab applicable hoga only for supplier k case m

[@Subham.k]

Matlab uss condition main bhi humko ye rule follow karna hai ??

[@CAyashpanjwaniji]

@@Subham.k haa aap msme ko nhi dekho uska sirf section 15 liya gya h time limit k liye khi bhi nhi likha h ki sirf msme ko follow Krna h ....but 1 baar aapke ca se consult krke fhir hi kuch kre

[@Subham.k]

@@CAyashpanjwaniji ok sir and thankyou so much for your help😊

[@bharatbhardwaj1549]

Sir scenario 2 mai aapnay likha f.y. 23-23 hai or bola 22-23 hai

[@CAyashpanjwaniji]

23-24 k liye h

[@shahwxm]

MSME
MERAI KO kuch bi smj nhi aa raha hai...
Merai ko 5cr+ turnover hai Merai ko ky Krna hai

[@CAyashpanjwaniji]

31st march tak sabka payment kar dijiyega

[@shahwxm]

@@CAyashpanjwaniji Hum Bas GOODS purchase and sale krtai hai

[@CAyashpanjwaniji]

@@shahwxm income tax to bharte hi ho naa to aapka mannlo purchase 1 lakh rupees h 31st March Tak abhi aap payment nhi kiye uska to pura 1 lakh kharcha mai na Jake profit mai jud jayega or usper tax lg jayega 😔

[@shahwxm]

@@CAyashpanjwaniji yah sb ky liya hai kya ....

[@CAyashpanjwaniji]

@@shahwxm haa ji per 1 baar apne CA se advice lijiyega wo jese bolega wese Krna

[@gautammazumder9040]

कल दो गोवी, कुछ सब्जियों और दो प्याकेट बिड़ि खरीदा, कुल मिलाकर दो शो रुपए लगा। भाई साहब मुझे कितना tax भरना पड़ेगा ? कृपया जानकारी दें।

[@CAyashpanjwaniji]

Aapko tak milega 😂

[@syedameer100]

Loot machi hai, koi nahi kuch bacha payega future ke liye

[@seekingpartner]

भाई
पाकिस्तान जाना चाहिए, best economy है

[@noviceswingtrader8099]

Sir ji ek bat puchna hai ki ai ki baja se accountant ki post ki value kam ho jayegi?

[@flyingstocks1082]

Wrong fy telling. Confused banda

[@deenakshisaini7905]

Thanks Sir sharing this important information