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Tax Assets and Liabilities | 12 Months Ended
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Mar. 31, 2021
Disclosure Of Tax Assets And Liabilities [Abstract] |
Tax Assets and Liabilities |
2 0) | TAX ASSETS AND LIABILITIES
Unrecognized Deferred Tax Assets Deferred tax assets have not been recognized in respect of the following items:
|  | As at March 31 |
Particulars |  | 2020 |  |  | 2021 |
Deductible temporary differences |  |  | 39,963 |  |  |  | 37,368 |
Tax loss carry forwards |  |  | 164,590 |  |  |  | 178,792 |
Total |  |  | 204,553 |  |  |  | 216,160 |
During the year ended March 31, 2019, 2020 and 2021, the Company did not recognize deferred tax assets on tax losses, unabsorbed depreciation and other temporary differences mainly related to share based payments and employee benefits, because it is not probable that future taxable profits will be available. Further, deferred tax assets have been recognised only to the extent of deferred tax liabilities. The above tax losses excluding unabsorbed depreciation in the subsidiaries expire at various dates ranging from 2022 to 2035 except for the tax losses in the Singapore and Indonesia entity amounting to USD 3,027 which can be carried forward for an indefinite period. Unabsorbed depreciation of USD 30,609 in the Indian subsidiaries can be carried forward for an indefinite period. Other deductible temporary differences do not have any expiry date. Recognized Deferred Tax Assets and Liabilities Deferred tax assets and liabilities are attributable to the following:
|  | As at March 31 |
|  | 2020 |  |  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |  |  | 2021 |
Particulars |  | Assets |  |  | Liabilities |  |  | Net |
Intangible assets, excluding goodwill |  |  | — |  |  |  | — |  |  |  | (20,916 | ) |  |  | (19,410 | ) |  |  | (20,916 | ) |  |  | (19,410 | )
Trade and other receivables |  |  | 48 |  |  |  | 48 |  |  |  | — |  |  |  | — |  |  |  | 48 |  |  |  | 48 |
Convertible notes |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (6,364 | ) |  |  | — |  |  |  | (6,364 | )
Employee benefits |  |  | 119 |  |  |  | 73 |  |  |  | — |  |  |  | — |  |  |  | 119 |  |  |  | 73 |
Other non-current liabilities |  |  | 5 |  |  |  | 8 |  |  |  | — |  |  |  | — |  |  |  | 5 |  |  |  | 8 |
Share based payments |  |  | 228 |  |  |  | 111 |  |  |  | — |  |  |  | — |  |  |  | 228 |  |  |  | 111 |
Tax loss carry forwards |  |  | 18,739 |  |  |  | 21,670 |  |  |  | — |  |  |  | — |  |  |  | 18,739 |  |  |  | 21,670 |
Deferred tax assets/ (liabilities) before set off |  |  | 19,139 |  |  |  | 21,910 |  |  |  | (20,916 | ) |  |  | (25,774 | ) |  |  | (1,777 | ) |  |  | (3,864 | )
Set off |  |  | (19,139 | ) |  |  | (21,910 | ) |  |  | 19,139 |  |  |  | 21,910 |  |  |  | — |  |  |  | — |
Net deferred tax assets/(liabilities) |  |  | — |  |  |  | — |  |  |  | (1,777 | ) |  |  | (3,864 | ) |  |  | (1,777 | ) |  |  | (3,864 | )
Movement in deferred tax assets/(liabilities) during the year
Particulars |  | Balance as at April 1, 2019 |  |  | Acquired in business combination |  |  | Recognised in profit or loss |  |  | Recognised in other comprehensive income |  |  | Effects of movement in foreign exchange rates |  |  | Balance as at March 31, 2020 |  |  | Recognised in profit or loss |  |  | Recognised directly in equity |  |  | Recognised in other comprehensive income |  |  | Effects of movement in foreign exchange rates |  |  | Balance as at March 31, 2021 |
Intangible assets, excluding goodwill |  |  | (30,002 | ) |  |  | (1,890 | ) |  |  | 9,110 |  |  |  | — |  |  |  | 1,866 |  |  |  | (20,916 | ) |  |  | 1,917 |  |  |  | — |  |  |  | — |  |  |  | (411 | ) |  |  | (19,410 | )
Trade and other receivables |  |  | — |  |  |  | — |  |  |  | 51 |  |  |  | — |  |  |  | (3 | ) |  |  | 48 |  |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | 1 |  |  |  | 48 |
Convertible notes |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 282 |  |  |  | (6,646 | ) |  |  | — |  |  |  | — |  |  |  | (6,364 | )
Employee benefits |  |  | — |  |  |  | — |  |  |  | 66 |  |  |  | — |  |  |  | 53 |  |  |  | 119 |  |  |  | (48 | ) |  |  | — |  |  |  | — |  |  |  | 2 |  |  |  | 73 |
Share based payments |  |  | 115 |  |  |  | — |  |  |  | 241 |  |  |  | — |  |  |  | (128 | ) |  |  | 228 |  |  |  | (120 | ) |  |  | — |  |  |  | — |  |  |  | 3 |  |  |  | 111 |
Tax loss carry forwards |  |  | 29,286 |  |  |  | — |  |  |  | (9,034 | ) |  |  | — |  |  |  | (1,513 | ) |  |  | 18,739 |  |  |  | 2,555 |  |  |  | — |  |  |  | — |  |  |  | 376 |  |  |  | 21,670 |
Other non-current liabilities |  |  | — |  |  |  | — |  |  |  | (56 | ) |  |  | — |  |  |  | 61 |  |  |  | 5 |  |  |  | 2 |  |  |  | — |  |  |  | — |  |  |  | 1 |  |  |  | 8 |
Total |  |  | (601 | ) |  |  | (1,890 | ) |  |  | 378 |  |  |  | — |  |  |  | 336 |  |  |  | (1,777 | ) |  |  | 4,587 |  |  |  | (6,646 | ) |  |  | — |  |  |  | (28 | ) |  |  | (3,864 | )

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- Definition Disclosure of tax assets and liabilities. + References No definition available. + Details
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Namespace Prefix: | mmyt_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

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- Definition The entire disclosure of tax assets and liabilities. + References No definition available. + Details
Name: | mmyt_DisclosureOfTaxAssetsAndLiabilitiesExplanatory
Namespace Prefix: | mmyt_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration