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FM Nirmala Sitharaman pitches for customised credit models for MSMEs

TaxIntelHub · 25 May 2026 · Last updated 26 May 2026

FM Nirmala Sitharaman emphasized the necessity of customized credit models for MSMEs to facilitate tailored financial solutions and promote sector-specific growth.

Finance Minister Nirmala Sitharaman advocated for customised credit models to support the MSME sector, addressing the unique financial needs of these enterprises. Speaking at an event on innovative financing, she highlighted the limitations of uniform lending approaches and the importance of understanding diverse business cycles and cash flow patterns within the MSME landscape. The minister urged financial institutions to adopt technology-driven assessment methods to evaluate creditworthiness beyond traditional metrics. This approach aims to unlock greater access to finance for MSMEs, fostering innovation and expansion. The move is expected to encourage banks and NBFCs to develop specialized products, potentially leading to higher credit disbursement and reduced NPAs in the MSME sector. This initiative aligns with the government's broader goal of promoting financial inclusion and driving economic growth through a robust MSME ecosystem.

Section 69 of the CGST Act deals with the power to arrest in certain circumstances, but this news relates to credit access, not enforcement. However, improved financial health through better credit access can indirectly reduce GST evasion risks. MSMEs must still comply with GST regulations, including timely filing of GSTR-3B returns and payment of taxes, to avoid penalties and potential scrutiny under Section 74.

Customized credit models may require MSMEs to enhance their financial reporting and governance practices to meet the due diligence requirements of lenders. This could lead to increased compliance costs in the short term but will likely improve their long-term financial stability and attractiveness to investors. CAs should guide MSMEs in adopting best practices for financial management and transparency.

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FM Sitharaman pitched for customised credit models for MSMEs
She addressed an event on innovative financing for small businesses
Emphasis on technology-driven credit assessment methods

Customized credit models can significantly improve access to finance for MSMEs, enabling them to invest in growth and innovation. This approach could also reduce the risk of NPAs for financial institutions by aligning lending terms with the specific needs of MSMEs.

Action Required
CAs and CFOs should advise MSME clients to prepare detailed financial projections and business plans tailored to their specific industry for customized credit models.
Is GST applicable on loans taken by MSMEs?
GST is not applicable on the principal amount of loans, but it may apply to fees or charges associated with the loan. Section 9 of the CGST Act outlines the levy and collection of GST on the supply of goods or services.
Can a GST officer arrest without a warrant for non-payment of taxes by an MSME?
Section 69 of the CGST Act allows for arrest only under specific circumstances, such as obstructing an officer from duty. An arrest can only be made if the person has committed certain offences where the tax evaded exceeds INR 5 crore.

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