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of <h1>Companies Must File Returns for Late Payments to Small Enterprises per Section 9 of MSME Act.</h1> The Central Government, under the authority of Section 9 of the Micro, Small and Medium Enterprises Development Act, mandates that companies receiving goods or services from micro and small enterprises must submit a half-yearly return to the Ministry of Corporate Affairs if payments to these suppliers exceed 45 days from the date of acceptance or deemed acceptance. The return must include the amount of payments due and the reasons for any delays. This directive aims to ensure timely payments to micro and small enterprises, promoting their financial health and operational stability.
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