How to use this calculator
- Enter the invoice amount, the date of supply, the date of payment and any written agreement.
- Choose the agreed period of credit to match your situation.
- Read the due date for payment, the amount disallowed and the year when allowed in the result.
The time depends on the written agreement; the supplier must be registered under the MSME law.
The result is an estimate for the figures you enter. It is not a filed return, a certificate or professional advice. Rates, thresholds and section numbers change with each Finance Act, and the Income-tax Act, 2025 applies from 1 April 2026 with new section and form numbers.
For the related work, see Tax audit.
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