UM
UdyogMitra

Reference

Business Glossary

Plain-English explanations of every abbreviation Indian SME owners encounter — from GSTIN to GeM to CGTMSE.

10 terms
B
1 term
BBPSBharat Bill Payment System

RBI-mandated interoperable bill payment platform. Enables payment of 200+ billers across electricity, gas, telecom, and more through authorized agents.

C
1 term
CGTMSECredit Guarantee Fund Trust for Micro and Small Enterprises

Government scheme providing collateral-free loan guarantees to MSMEs. Banks can lend up to ₹2 crore without physical security under this scheme.

D
2 terms
DSCDigital Signature Certificate

A digital equivalent of a physical signature used to sign online documents for MCA, Income Tax, GST, and tender portals. Valid for 2–3 years.

DINDirector Identification Number

Unique 8-digit number issued by MCA to every company director. Required for company incorporation and filing ROC forms.

E
1 term
EMDEarnest Money Deposit

Refundable security deposit submitted with a government tender bid to prove serious intent. Typically 2–5% of the tender value.

G
2 terms
GSTINGoods and Services Tax Identification Number

A unique 15-digit number assigned to every GST-registered business. Format: 2-digit state code + 10-digit PAN + 1-digit entity code + Z + check digit.

GeMGovernment e-Marketplace

India's unified portal for government procurement. MSMEs get preferential treatment in tenders, and sellers need Udyam registration for listed benefits.

I
1 term
ITRIncome Tax Return

Annual tax filing with the Income Tax Department declaring income, deductions, and tax paid. Due July 31 for non-audit cases.

M
1 term
MSMEMicro, Small and Medium Enterprises

Classified by investment and turnover. Micro: investment < ₹1Cr, turnover < ₹5Cr. Small: investment < ₹10Cr, turnover < ₹50Cr. Medium: investment < ₹50Cr, turnover < ₹250Cr.

T
1 term
TDSTax Deducted at Source

Tax deducted by the payer at the time of making payments like salary, rent, or professional fees. Deposited with the government on the payee's behalf.

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