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v3.22.1

Trade and other receivables (Tables) | 12 Months Ended
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Mar. 31, 2022
Disclosure of Trade and other receivables [Abstract] |
Disclosure of detailed information about Trade and other receivables [text block] | Trade and other receivables comprise:
|  | March 31, 202 2 |  |  | March 31, 2021 |
(i) Trade receivables, net |  |  | 10,784,668 |  |  |  | 8,520,118 |
(ii) Other receivables including deposits |  |  | 3,276,985 |  |  |  | 1,202,112 |
(iii) Contract related accruals |  |  | - |  |  |  | - |
|  |  | 14,061,653 |  |  |  | 9,722,230 |
Disclosure of detailed information about trade receivables [text block] | Trade receivables consist of:
|  | March 31, 202 2 |  |  | March 31, 2021 |
Trade receivables from related parties |  |  | - |  |  |  | - |
Other trade receivables |  |  | 11,265,209 |  |  |  | 8,946,605 |
|  |  | 11,265,209 |  |  |  | 8,946,605 |
Less: Allowance for doubtful receivables |  |  | (480,542 | ) |  |  | (426,487 | )
Balance at the end of the year |  |  | 10,784,667 |  |  |  | 8,520,118 |
Disclosure of detailed about allowance for credit losses [text block] | The activity in the allowance for doubtful accounts receivable is given below:
|  | For the year ended |
|  | March 31, 202 2 |  |  | March 31, 2021 |
Balance at the beginning of the year |  |  | 426,487 |  |  |  | 270,621 |
Add : Additional provision, net |  |  | 433,723 |  |  |  | 755,495 |
Less : Bad debts written off |  |  | (379,668 | ) |  |  | (599,629 | )
Balance at the end of the year |  |  | 480,542 |  |  |  | 426,487 |
Disclosure of other receivables [text block] |
|  | March 31, 202 2 |  |  | March 31, 2021 |
Advances and other deposits (Refer Note (a) below) |  |  | 1,945,027 |  |  |  | 505,369 |
Withholding taxes (Refer Note (b) below) |  |  | 1,331,958 |  |  |  | 696,743 |
|  |  | 3,276,985 |  |  |  | 1,202,112 |
Financial assets included in other receivables |  |  | 29,869 |  |  |  | 79,830 |
Notes:
| a) | Advances and other deposits primarily comprise of receivables in the form of deposits, sales tax/VAT, service tax, GST and other advances given in the ordinary course of business.
| b) | Includes withholding taxes recoverable from the Department of Income-tax for which the Company has filed tax returns for refund. The Company expects to realize such refund of withholding taxes within the next 12 months.
| c) | Non – current trade receivables is ₹. 1,990 (March 31, 2021: ₹. 27,136)

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