CMA data is for a business asking a bank for money, and for nobody else. If you are applying for a cash credit limit, a term loan against plant, or a project facility, the credit officer will want it before your file moves. If all you need is your books closed and your returns filed, you do not need CMA data at all. Most lenders start asking once the facility crosses ₹10 lakh, and the smaller the borrower the more the format decides how fast the file is read. In Pune we build the report from ₹2,999 and hand it over in 5 to 7 days.
Which facility are you asking for, and does that change the report?
Settle the facility before anyone opens a spreadsheet. A cash credit limit turns almost entirely on the working capital cycle: how long stock sits, how long debtors take, how much credit your suppliers extend. A term loan turns on repayment capacity across the tenure, so the projections must carry the instalment and still leave cover. A project facility needs the longest horizon and the most support behind every assumption.
One set of accounts therefore produces three quite different reports. A design consultancy in Kothrud that bills on milestones will show a debtor cycle a banker questions, and that is the number to explain first rather than last. A software services company in Hinjawadi drawing on signed annual contracts has a very different story, and the pack should tell it in figures instead of in a covering letter.
What does a Pune applicant have to put together?
Documents early, because nothing else starts without them. For a Pune business we ask for:
- Income tax returns with computation for the last three financial years, matched line by line to the audited accounts.
- Audited financial statements, and for a company the AOC-4 already filed on MCA's portal for each of those years.
- GST returns for the same period, filed under a Maharashtra GSTIN that opens with the state code 27.
- Statements for every operating account, including limits already running with any other lender.
- Sanction letters and repayment schedules for existing borrowings, so the projected instalments are real numbers.
- Provisional accounts for the current year, and for a term loan the supplier quotation for the asset.
A partnership adds its registration papers. Maharashtra firms register with the Registrar of Firms in Form A, and the Deputy Registrar of Firms at Pune takes those filings, so the certificate you already hold is the one to send us.
What does CMA data preparation cost in Pune?
| Item | What it covers | Charge |
|---|---|---|
| Standard CMA pack | Three past years, three projected years, ratio and fund flow working | ₹2,999 |
| CA certification | A practising chartered accountant signs the finished report | Included |
| Bank query revision | One rework of the figures your credit officer questions | Included |
| Consolidated or project scope | Two entities, or a long horizon project report | Quoted before work starts |
| Statutory dues in the projections | PTEC, PTRC and audit costs carried into the projected P&L | Your own cost |
Nothing is added once the work has begun. Where the scope is wider than one company we say so and quote for it up front, which is the only honest moment to do that.
How the file runs, step by step
- You send the documents through a secure link and we run a completeness check the same day.
- Your CA reads the accounts against the filing history held by ROC Pune and against the GST returns, flagging gaps before a banker does.
- We build the operating statement, the balance sheet working, the fund flow and the working capital assessment, then the projections on top.
- A second chartered accountant reviews the pack and a practising CA certifies it.
- You receive the report in your branch's format, and we stay reachable while the credit team reads it.
Which records does a bank read your CMA against?
No credit officer takes the pack on trust. Three records get pulled and compared with it.
Start with MCA. Whatever your address inside the city, the company file behind it is held at ROC Pune, which serves the surrounding districts too, and the February 2026 restructuring changed none of that. Nothing about a Pune filing moved, and the CIN still carries the state code MH. If the balance sheet in your report does not match the AOC-4 on record, that is the first question you will be asked. Banks also read the register of charges before sanction, because a charge already created for another lender is public.
The second is GST. Turnover in the report has to reconcile with what was filed under your GSTIN. The third is the income tax return. Where the three disagree, the reason belongs inside the report and not in an argument at the counter.
Which Maharashtra costs belong in the projections?
A projected profit and loss that leaves out state dues reads as wishful. Profession tax here runs on a Maharashtra Act of 1975, and mahagst.gov.in is where both certificates are held.
Two separate liabilities sit under that heading. The first, PTEC, is what the entity owes on its own account, ₹2,500 every year, payable on or before 31 March. It attaches under a Schedule I entry of its own to a company, an LLP, a GST registered person, a partner of a firm and a director alike. The second, PTRC, is the employer certificate. Payroll brings a deduction of ₹200 a month for an employee above the slab, ₹300 in February, while a woman drawing ₹25,000 a month or less is exempt. Both are taken when a Maharashtra company incorporates, so the first projected year should already carry them.
Employer and employee each put a small sum into the Maharashtra Labour Welfare Fund twice a year, and we mark both dates on the compliance calendar you get. Pune is one of only six places in the state with a dedicated Profession Tax Office, which matters when a notice lands rather than when you pay.
Who is asking for CMA data in Pune right now?
- An independent practice in Kothrud, a CA firm or an architect or a design consultancy, seeking an overdraft against fees already billed. The debtor cycle is the whole argument and the pack has to show it honestly.
- A software services founder in Hinjawadi funding an office fit out or a hiring push before a new contract starts paying. Projections there live or die on the order book.
- A proprietor moving off a property backed loan to a proper working capital limit, and needing three clean years presented together for the first time.
- An existing borrower whose limit is up for annual renewal, whose branch has asked for fresh CMA data alongside the review.
What does LegalX India bring to a CMA data file?
We work with borrowers across Pune district, from Kothrud through to the MIDC areas at Chakan and Talegaon, and branch questions rarely change much between them. Our office sits at Yashwant Nagar, Near Bharatiya Samajseva, Yerwada, Pune 411006, though the engagement runs online with CA and CS support, so coming in is a preference and never a step. More than 15,000 businesses have used LegalX India, and this team has spent over 10 years on financial documentation. For the wider picture read the national CMA data preparation guide, then call us and we will call back within 30 minutes with a fixed quote.