The article in the Businessline of March 3, 2023 outlines digital solution to the financial woes of delayed payments and defaults in trade credit network. It also suggests a linking a GSTN, Income Tax and Udyam Registration portals for an effective and efficient a implementation of a the Budget 2023 a proposal to cover payments to micro and small units under Section 43B of Income Tax Act. A It can also be useful to digitally monitor payment requirements under Section 15 of MSME Act. The link to the article :