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How to Handle Late Payments: Reminders, Interest & Legal Options for MSMEs

Under the MSMED Act, buyers must pay within 45 days. Learn the polite-to-firm reminder ladder and your legal rights.

27 April 2026 6 min readBy SmartGST Team
How to Handle Late Payments: Reminders, Interest & Legal Options for MSMEs

The 45-day rule

Section 15 of the MSMED Act requires payment within the agreed period, not exceeding 45 days from acceptance. Beyond that, compound interest at three times the RBI bank rate applies.

Reminder ladder

Day 0: invoice with due date. Day -3: friendly reminder. Day +1: due notice. Day +7: firm reminder with interest warning. Day +15: phone call. Day +30: formal notice.

Section 43B(h)

Since FY 2023-24, buyers cannot deduct expenses for tax if they pay MSMEs late. Mention this — it motivates finance teams.

Samadhaan portal

File a claim on MSME Samadhaan for facilitation council intervention. It is free and fast.

Automate step one

SmartGST sends automatic reminders for unpaid and overdue invoices, and the dashboard shows outstanding by client.

Try it on your next invoice

SmartGST Invoices automates GST calculation, HSN codes, reminders and GSTR reports. Free to start.

Create a free account

Keywords: late payment msme · payment reminder invoice. This article is general information, not professional tax advice.