क्या हर किसी को 15/45 दिन में भुगतान करना ही है ?? Does everyone have to pay within 15/45 days??
महाजन/लेनदार को भुगतान 45 या 15 दिन में करना होगा | Creditor will have to make payment in 45/15 days
• महाजन/लेनदार को भुगतान 45 या 15 दिन म...
Format
_______________________________________________
Certificate from Chartered Accountant about investment in Plant & Machinery and Turnover
TO WHOM SO EVER IT MAY CONCERN
As verified from the Books of Accounts of M/s. _______________________________ having their Registered Office at__________________________________________ for the Financial Year____________ With Udyam Registration Number ________________ dated _______ it is certified as follows:
A) Total investment in plant and machinery as on the date _________ is Rs.
_________(Rupees only) and
a. it includes all tangible assets other than land & building and furniture and fitting
b. it includes purchase (invoice) value of a plant and machinery or equipment excluding Goods and Services Tax (GST)
B) Total turnover for the period___________stands as Rs._______________and
a. exports of goods and services are excluded while calculating turnover as above
b. turnover is in line with the Income Tax Act and the Central Goods and Services Act (CGST Act) and the GSTIN ____________________________ of the enterprise
C) All units with Goods and Services Tax Identification Number (GSTIN) listed against the Permanent Account Number (PAN) of the company have been considered for calculation of investment in plant & machinery and turnover mentioned above.
Abc & Co
Chartered Accountant
Abc
(Partner)
Membership Number:
Place:
Date:
UDIN:
_______________________________________________________________________
Introduction: The Finance Bill 2023 has introduced a significant amendment to the Income
Tax Act, 1961, affecting Micro and Small Enterprises (MSMEs). Specifically, the amendment
introduces Section 43B(h), impacting the deduction of overdue payments to MSMEs. This
article delves into the provisions, implications, and steps for compliance with the new
regulation
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