Cart

Your Cart is Empty

Back To Shop

Cart

Your Cart is Empty

Back To Shop
-25% off

Taxmann Micro Small & Medium Enterprises (MSME) Ready Reckoner Edition May 2023

Original price was: ₹1,595.00.Current price is: ₹1,195.00.

Compare
-25% off

Micro Small & Medium Enterprises (‘MSME’) Ready Reckoner is a comprehensive book on laws governing MSMEs in India. It analyses all the provisions of the MSME Act, 2006 in an easy-to-read FAQ format, along with relevant Circulars & Notifications, illustrations, case studies, etc.

This book is a handy referencer for MSMEs and professionals associated with the MSME sector.

This book is divided into eight divisions, namely:

  • MSMEs – Definition, Classification and Registration
  • Benefits to Registered MSMEs
  • Benefits to small businesses, whether registered MSMEs or not
  • Legal forms of organisation MSME can adopt and pros & cons of choice of various legal forms
  • Micro Enterprises
  • Small Enterprises
  • Medium Enterprises
  • Start-Ups

The Present Publication is the 4th Edition and has been amended by the Finance Act 2023. This book is authored by Taxmann’s Editorial Board, with the following noteworthy features:

  • [New Definitions & Classification of MSMEs] into Micro, Small and Medium enterprises based on composite criteria of investment and turnover
  • [Investment] How to Compute Investment
  • [Turnover] How to Compute Turnover
  • [Udyam Registration] How to file Udyam Registration
  • [Udyam Assist Registration] for informal micro enterprises
  • [Promotion of Timely Payments by Buyers to Micro/Small Enterprises] u/s 43B(h) of the Income-tax Act, 1961 is included in this book
  • [Vivad Se Vishwas I] scheme for providing reliefs to MSMEs from performance/bid security for non-performance of government contracts during COVID-19
  • [Central Government Schemes] for MSMEs
  • [Pre-Pack Insolvency Resolution Process] for debt-stressed corporate MSMEs
  • [Time-Bound Recovery of Dues by Micro and Small Enterprises through Samadhan Portal] including the recent Supreme Court decision interpreting Chapter V of the MSMED Act
  • [Online Loan Approval in 59 Minutes] for MSMEs
  • [MUDRA Scheme] for funding the Non-corporate Small Business Sector (NCSBS)
  • [TreDS] Trade Receivables Discounting System
  • [Ready Reckoner(s)] (subject-wise practical guide) for the following:
  • Micro Enterprises
  • Small Enterprises
  • Medium Enterprises
  • [MSME Reckoner on Turnover-Limit Linked Compliances/Exemptions] for the following:
  • Private Company
  • Limited Liability Partnerships
  • Tradition/General Partnership Firms
  • HUFs/Individuals
  • Public Company

The detailed contents of this book are as follows:

MSMEs – Definition, Classification and Registration

  • What is the new definition of ‘Micro Enterprises’, ‘Small Enterprises’ and ‘Medium Enterprises’?
  • How to compute the investment?
  • How to compute turnover
  • Classification of MSMEs based on new composite criteria (with illustrations and case studies)
  • Udyam Registration – How to file Udyam Registration
  • MSME Formalisation – Udyam Assist Portal
  • How and when MSMEs will be reclassified
  • What is ‘manufacturing’ or ‘production’ MSME, and what is ‘service MSME’?

Benefits to Registered MSMEs

  • Benefits from MSME Fund
  • What are the benefits available to registered MSMEs under the MSMED Act in respect of protection/remedies against delayed payments by buyers
  • Factoring & TReDS – Trade Receivables Discounting System
  • What are other benefits available to registered MSMEs under Central Schemes?
  • Relief for MSMEs from forfeiture of bid/performance security for non-performance of contract during the COVID period
  • Vivad se Vishwas II – Settling Contractual Disputes
  • Entity Digital Locker
  • Skill India Digital Platform
  • Pre-packaged insolvency resolution process for MSMEs who are corporate (i.e., Companies/LLPs)

Benefits to Small Businesses, whether Registered MSMEs or not

  • Benefits available to Small Businesses under the Income-tax Act, 1961
  • Exemption from compulsory tax audit to micro-enterprises
  • Low tax rate without exemption regime applicable to companies irrespective of size
  • Concessional rate of tax for SME companies without foregoing any exemptions
  • Relaxations in compliance to small companies under the Companies Act, 2013
  • MUDRA Scheme – Funding the Non-Corporate Small Business Sector (NCSBS)
  • PM Street Vendor’s Atma Nirbhar Nidhi (PM SVANidhi): A Special Micro-Credit facility for Street Vendors
  • 59 Minutes online loan approval for MSMEs

Legal Forms of Organisation MSMEs Can Adopt and Pros and Cons of Choice of Various Legal Forms

  • What legal forms of organisations can MSMEs adopt
  • Sole proprietorship
  • Traditional/General Partnership/Partnership Firm
  • Limited Liability Partnership (LLP)
  • Companies
  • Hindu Undivided Family

Micro Enterprises

  • Definition of micro-enterprises
  • Legal forms of organisation that are suitable for micro-enterprises
  • Registration as a micro-enterprise

Small Enterprises

  • Definition of small enterprises
  • Legal forms of organisation that are suitable for small enterprises
  • Registration as a small enterprise

Medium Enterprises

  • Definition of medium enterprises
  • Legal forms of organisation that are suitable for medium enterprises
  • Registration as a medium enterprise

Start-Ups

  • Definition of Start-up
  • Benefits to DPIIT-recognised start-ups under Start-up India Scheme

Reviews

There are no reviews yet.

Be the first to review “Taxmann Micro Small & Medium Enterprises (MSME) Ready Reckoner Edition May 2023”

Your email address will not be published. Required fields are marked *

Cart

Your Cart is Empty

Back To Shop