Every year, all company taxpayers need to file form MSME-1 by a notification dated 2nd November 2018 but it holds a huge significance this year as the payments would be disallowed by the Income Act authorities if payment is not made within 45 days.
source https://www.caclubindia.com/articles/companies-need-to-file-msme-payment-data-before-30th-april-2023-49574.asp
source https://www.caclubindia.com/articles/companies-need-to-file-msme-payment-data-before-30th-april-2023-49574.asp
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