Form MSME-1
MSME-1 — Half-Yearly MSME Payment Return
Return of outstanding dues to Micro & Small Enterprise suppliers beyond 45 days.
About the filing
What is MSME-1?
MSME-1 was introduced by MCA notification dated 22 January 2019 to protect Micro and Small Enterprise suppliers from delayed payments. Any company that owes an MSE supplier for more than 45 days must disclose the outstanding amount and the reason for the delay in a half-yearly return.
Applicability
Every company (public, private, OPC or Section 8) that has outstanding payments to Micro or Small Enterprise suppliers beyond 45 days as on the reporting date.
Due Date
30 April (for October–March period) and 31 October (for April–September period).
Penalty on Default
Fine up to Rs. 25,000 on the company and Rs. 25,000–Rs. 3,00,000 on every officer in default under Section 405(4) of the Companies Act.
The Process
A clear path, from day one.
- 01
Data & Document Collection
We collect audited financials, board minutes, AGM minutes, share register and prior-year filings through your encrypted data room.
- 02
Form Preparation & Review
Our corporate secretary drafts the form, cross-checks XBRL/data tagging where required, and shares a signed-off preview for your director.
- 03
DSC Affixation & Filing
Once approved, we affix the director and professional DSCs and upload the form on MCA V3 / Income Tax portal with SRN tracking.
- 04
Acknowledgement & Compliance Log
You receive the filed challan, SRN, filed PDFs and an updated compliance calendar for the next cycle.
FAQ
Answers, precisely.
- Last updated
- Reviewed by
- Poojith Krishna— Founding Partner, SP & SC Legal & Taxation
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Related annual filings
Other forms your company must file each year
Form AOC-4
AOC-4 — Financial Statements Filing
Annual filing of audited financial statements with the Registrar of Companies.
Form MGT-7 / MGT-7A
MGT-7 — Annual Return Filing
Annual return capturing shareholding, directors and corporate structure.
Form DIR-3 KYC
DIR-3 KYC — Director KYC
Annual KYC of every director holding a DIN.
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