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Compliance Format

Ageing Analysis Format — Receivables & Payables Buckets

The ageing analysis buckets outstanding receivables and payables by age to assess recoverability and payment discipline.

AGEING ANALYSIS — TRADE RECEIVABLES & PAYABLES

Prepared per the ageing disclosure requirement of Schedule III (Division I / II) to the Companies Act, 2013, buckets measured from the due date of payment.

Trade Receivables Ageing

ParticularsLess than 6 mo / 0-3030-60 days60-90 daysMore than 90 daysTotal
Undisputed — considered good[4,50,000][1,20,000][60,000][40,000][6,70,000]
Undisputed — considered doubtful[–][–][–][25,000][25,000]
Disputed — considered good[__________][__________][__________][__________][__________]
Total[4,50,000][1,20,000][60,000][65,000][6,95,000]

Trade Payables Ageing

Particulars0-30 days30-60 days60-90 daysMore than 90 daysTotal
MSME[80,000][20,000][–][–][1,00,000]
Others[3,10,000][95,000][40,000][30,000][4,75,000]
Disputed — MSME / Others[__________][__________][__________][__________][__________]
Total[3,90,000][1,15,000][40,000][30,000][5,75,000]

Compliance note: Schedule III requires the ageing to be split into <1 year, 1-2 years, 2-3 years and >3 years for the notes to accounts; the 0-30/30-60/60-90/90+ buckets shown here are the internal management ageing used for credit control and provisioning. Balances beyond the credit period should be evaluated for expected credit loss provisioning.

Before you use it — fill in / check

  • Party / customer
  • 0-30 days
  • 30-60 days
  • 60-90 days
  • 90+ days
  • MSME / Others split

How to use this template

  1. Read through and replace every [bracketed] or blank placeholder with your actual details.
  2. Delete any clause that doesn't apply and add anything specific to your situation.
  3. Click Print / Save as PDF to download, or Copy text to paste into your letterhead.
  4. Get it signed / stamped / notarised as required, and keep a copy for your records.

This is a general, editable template for convenience only — not legal advice. For anything material, have a professional review it. TaxClue isn't liable for how it's used.