Due Dates MSME-1 — Half-Yearly Return on Outstanding MSME Payments
MSME-1 — Half-Yearly Return on Outstanding MSME Payments
Companies Act 2013
Half-yearly return by companies with outstanding MSME supplier payments >45 days. Due 30 April (H2) and 31 October (H1).
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 30 April 2024 (for Oct 2023–Mar 2024); 31 October 2024 (for Apr–Sep 2024) | s.403: ₹100/day + s.405 penalty | Only if company has outstanding payments > 45 days to MSME suppliers on last day of the half-year |
| FY 2025-26Current | 30 April 2025 (H2 FY24-25); 31 October 2025 (H1 FY25-26) | s.403: ₹100/day | — |
| FY 2026-27 | 30 April 2026; 31 October 2026 | s.403 + s.405 | — |
FY-specific notes
FY 2024-25: Only if company has outstanding payments > 45 days to MSME suppliers on last day of the half-year
⚠ VERIFY
MSME-1 filing is triggered only when MSME supplier dues exceed 45 days outstanding on the balance-sheet date. If no such dues exist, no filing is required. Verify with CS/CA whether your company has qualifying outstanding MSME dues.
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 403 Companies Act — Additional Fee for Late ROC Filing →