MSME disclosure and disallowance


This query is : Resolved 

(Querist)
13 October 2026 Sir,

our client has not provided the msme details,so we are not able to track the payments.how to report in 3cb-cd

13 October 2026 If a client does not provide MSME details, obtain a management representation letter, disclose the lack of information under the relevant clause in Form 3CD, and qualify your audit report (Form 3CB) due to the limitation of scope in verifying Section 43B(h) compliance.


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