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Khata › Outstanding and ageing
Outstanding dues and the ageing report
Total dues tell you how much is stuck. Ageing tells you how worried to be. ₹50,000 due for ten days is normal business; ₹50,000 due for four months is a problem.
How ageing is counted
Each unpaid bill is put in a bucket by its age: the number of days from the bill date to today.
- 0–30 days: current. Most credit terms ("payment within 30 days") fall here.
- 31–60 days: late. A friendly reminder is due.
- 61–90 days: seriously late. Call, and think before giving more credit.
- Over 90 days: at risk. Stop further credit until it is cleared, and get the balance confirmed in writing.
Only the unpaid part of each bill is counted. A part payment reduces the oldest bill first, unless the customer said which bill they were paying.
A worked example
On 4 November 2026, Verma Traders owes ₹38,500 on three bills:
| Bill | Date | Days | Still due (₹) | Bucket |
|---|---|---|---|---|
| INV/26-27/061 | 20 Jul 2026 | 107 | 6,500 | Over 90 days |
| INV/26-27/088 | 18 Sep 2026 | 47 | 12,000 | 31–60 days |
| INV/26-27/104 | 22 Oct 2026 | 13 | 20,000 | 0–30 days |
The ageing line reads 20,000 / 12,000 / 0 / 6,500. The ₹6,500 from July is the one to chase first, even though it is the smallest.
What to do at each stage
- Before the due date: nothing, or a short "bill attached" message with your UPI ID.
- A week late: a polite WhatsApp reminder with the bill numbers (see payment reminder messages).
- A month late: send the statement of account and call. Agree a date, write it down.
- Over 90 days: stop credit, ask for a written balance confirmation, and speak to your accountant about recovery. Do not keep selling on credit to a customer whose 90+ column keeps growing.
The 45-day rule for micro and small suppliers
If you are a micro or small enterprise registered on Udyam, the MSMED Act, 2006 (section 15) says a buyer must pay you by the date agreed in writing, and that date cannot be more than 45 days from the day the goods or services were accepted. With no written agreement, the limit is 15 days. On late payment, section 16 makes the buyer liable to pay compound interest with monthly rests at three times the bank rate notified by the Reserve Bank of India.
The income-tax side pushes buyers to pay on time: a payment due to a micro or small enterprise that is paid after this limit is allowed as an expense only in the year it is actually paid. This was section 43B(h) of the Income-tax Act, 1961 and is section 37(2)(g) of the Income-tax Act, 2025 (in force from 1 April 2026). Mentioning your Udyam number on your bills and in reminders often speeds up payment from business customers. Traders get only limited cover under these rules, so check with your accountant whether they apply to you.
When your customer does not pay for 180 days
Under GST, a registered buyer who has not paid the supplier within 180 days of the invoice date must add the input tax credit back (CGST Act section 16(2), second proviso, and Rule 37) and can take it again after paying. This is the buyer's rule, not yours: you still pay the GST on your invoice. It is one more reason business customers prefer to clear old bills.