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MCA Form Guide

MSME-1Half-Yearly MSME Outstanding Payment Return

Quick answer: Half-yearly return reporting amounts due and unpaid to Micro and Small Enterprise vendors for more than 45 days from the date of acceptance or the agreed credit period. By April 30 (for October–March half-year) and October 31 (for April–September half-year). ₹1,000/day for late filing. Companies with large MSME vendor dues face increasing regulatory scrutiny — MCA has flagged MSME-1 as a priority compliance area.

Annual filingIf the due date is tied to the AGM, plan backward from the board calendar so the filings do not bunch up at the end.
Recurring filingCA certificate requiredSection 405, Companies Act 2013; Rule 6(3), Companies (Specification of Definitions Details) Rules 2014; MSMED Act 2006

Quick answer

This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. All companies that purchase goods or services from Micro or Small Enterprises (registered under MSMED Act 2006) and have outstanding payments beyond 45 days. For most founders, the fastest way to stay compliant is to map the filing trigger, gather the documents once, and then submit with the correct digital sign-off.

Who must file

All companies that purchase goods or services from Micro or Small Enterprises (registered under MSMED Act 2006) and have outstanding payments beyond 45 days.

When to file

By April 30 (for October–March half-year) and October 31 (for April–September half-year).

Penalty note

₹1,000/day for late filing. Companies with large MSME vendor dues face increasing regulatory scrutiny — MCA has flagged MSME-1 as a priority compliance area.

Filing portal

MCA portal at the official government filing system.

Evidence checklist

Financial statements, board approvals, and prior-year records usually matter most here.

How to file

  1. 1

    Confirm whether MSME-1 is the correct filing for the event you are handling and that it matches the annual filing trigger.

  2. 2

    Collect the supporting records that match MSME-1: Financial statements, board approvals, and prior-year records usually matter most here.

  3. 3

    Prepare the form in the MCA portal, validate the entries against the company records, and make any final corrections before signing.

  4. 4

    Upload the signed form, pay the applicable fee, and save the SRN and acknowledgement for audit tracking.

  5. 5

    Store the filing evidence with your statutory records so the next cycle is faster and easier to review.

What this form is used for

Half-yearly return reporting amounts due and unpaid to Micro and Small Enterprise vendors for more than 45 days from the date of acceptance or the agreed credit period. This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. The purpose is usually either annual disclosure, a one-off event filing, or a statutory update tied to corporate records or regulatory reporting.

FAQ and compliance context

Who usually files MSME-1?

All companies that purchase goods or services from Micro or Small Enterprises (registered under MSMED Act 2006) and have outstanding payments beyond 45 days.

What is the deadline for MSME-1?

By April 30 (for October–March half-year) and October 31 (for April–September half-year).

What happens if MSME-1 is filed late?

₹1,000/day for late filing. Companies with large MSME vendor dues face increasing regulatory scrutiny — MCA has flagged MSME-1 as a priority compliance area.

Can the filing be tracked after submission?

Yes. Keep the SRN, acknowledgement, and final uploaded PDF in your records for audit and ROC follow-up.

Is MSME-1 a one-time or recurring filing?

This is a recurring filing — it must be filed every year (or every half-year / quarter, as specified) as long as the company remains in existence and meets the applicability criteria.

Which law or rule requires MSME-1?

Section 405, Companies Act 2013; Rule 6(3), Companies (Specification of Definitions Details) Rules 2014; MSMED Act 2006

Why this one matters

If the due date is tied to the AGM, plan backward from the board calendar so the filings do not bunch up at the end.

Related resources

Pair the filing guide with the deadline calendar and the forms hub.