The Himachal Pradesh Micro Small Enterprises Facilitation Council (HPMSEFC) on December 07, 2023, issued a notification regarding claims related to "Delayed Payments”.
The following has been stated: -
•The Ministry of MSME has clarified that "In case of an upward change in terms of investment in plant and machinery or equipment or turnover or both, and consequent re-classification, an enterprise shall continue to avail of all non-tax benefits of the category (micro or small or medium) it was in before the re-classification, for a period of three years from the date of such upward change.". Hence, if the applicant wants to avail the benefit of this provision as mentioned in the document given below the applicant will also submit/upload the valid proof of date (along with the latest Udyam Registration Certificate) since when the category of enterprise/supplier changed from "Small to Medium".
•HPMSEFC will accept the filed cases of "Delayed Payment" only up to 10 days before the date of the HPMSEFC hearing. For example: - if the proposed date of the HPMSEFC hearing is January 20, 2024, the cases received up to January 09, 2024, only shall be considered for listing in the hearing of HPMSEFC on January 20, 2024.
The detailed notification is given in the document attached below.
[Notification No: HPMSEFC/Office Orders/2023-24]
