Form MSME-1 Filing — Half-Yearly Return on Delayed MSME Payments

Form MSME-1 is a half-yearly return that every company must file with the MCA under Section 405 of the Companies Act, 2013, reporting outstanding payments to Micro and Small Enterprise (MSE) suppliers that remain unpaid for more than 45 days from acceptance of goods or services. It is filed twice a year: by 30 April for the October–March half-year and by 31 October for the April–September half-year. This is a company disclosure return — it is not Udyam/MSME registration.

45 days

Trigger periodOnly dues to Micro & Small Enterprise suppliers outstanding beyond 45 days from acceptance are reportable in MSME-1.

Understand It

What Is MSME-1 Filing?

A quick, plain-language explanation before the details.

In simple terms

Form MSME-1 is a return companies file with the MCA disclosing money they owe to Micro and Small Enterprise suppliers that has been outstanding for more than 45 days.

Legally

It arises from the MCA Order dated 22 January 2019 issued under Section 405 of the Companies Act, 2013, read with the payment protection given to Micro and Small suppliers under the MSMED Act, 2006 (45-day payment norm under Section 15).

Governing authority

The return is filed on the MCA portal (mca.gov.in) with the Registrar of Companies (ROC). It applies only to entities registered under the Companies Act — not to LLPs, firms or proprietorships.

Validity

MSME-1 is a recurring half-yearly obligation. A fresh return is due for each half-year in which reportable MSE dues exist, filed by the applicable 30 April / 31 October due date.

Service Intelligence

Quick Facts

Professional Fee

Custom quote

Governing Law

Companies Act 2013, s.405

Frequency

Half-yearly

Trigger

Dues > 45 days

Mode

100% Online

Authority

MCA / ROC

Form

MSME-1

Applies To

All companies

Legal & Regulatory Framework

Act

Companies Act, 2013

Key Section

Section 405

Basis

MCA Order 22 Jan 2019

Supplier Law

MSMED Act, 2006

Authority

MCA / ROC

Last Reviewed

17 Aug 2026

Before You Start

Is This Service Right for You?

Ideal for

Companies that buy goods or services from Micro & Small suppliers
Private Limited, Public and One Person Companies with pending MSE dues
Businesses that carry payables outstanding beyond 45 days
Companies whose suppliers hold a valid Udyam registration
Finance & compliance teams managing half-yearly ROC calendars
Companies wanting to avoid Section 405 penalty exposure

You may need this if

You have any Micro or Small Enterprise supplier payment pending beyond 45 days
Your company is registered under the Companies Act (any type)
A half-yearly cycle (Apr–Sep or Oct–Mar) has just closed
Your vendors have shared their Udyam registration number
You are unsure whether a supplier qualifies as Micro or Small
You want your ROC filings reconciled with your books of accounts

Not sure if you need this?

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Why It Matters

Why Is Form MSME-1 Required?

The return exists to protect Micro and Small suppliers from delayed payments and to give the government visibility into overdue dues across companies. Here is why it matters.

01

Statutory Obligation

Every company with reportable Micro or Small Enterprise dues must file MSME-1 under Section 405. It is a legal duty, not an optional disclosure.
02

Protects Small Suppliers

The 45-day payment norm and this disclosure safeguard the cash flow of Micro and Small Enterprises supplying to larger companies.
03

Avoid Penalty Exposure

Non-filing or delayed filing attracts penalties on the company and its officers in default under Section 405(4).
04

Clean Compliance Record

Timely MSME-1 filing keeps your ROC compliance history clean — relevant for audits, due diligence and funding.
05

Payables Visibility

Preparing the return forces a periodic review of overdue vendor payments, improving internal payables discipline.
06

Applies Across Structures

The requirement covers all company types — Private, Public and OPC — regardless of size or sector.

Transparent

Simple, Transparent Pricing

Custom quote for your case

Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.

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Eligibility

Who Can Apply?

Private Limited Companies

Public Limited Companies

One Person Companies (OPC)

Section 8 & other companies

Companies buying from MSE suppliers

Companies with dues pending > 45 days

Eligibility checklist

The entity is a company registered under the Companies Act, 2013
It has procured goods or services from a Micro or Small Enterprise supplier
The supplier holds a valid Micro or Small Enterprise (Udyam) status
Payment for that supply is outstanding for more than 45 days from acceptance
The reportable outstanding exists as on the last day of the half-year

End-to-End

Everything You Need. One Professional Team.

01

Applicability Check

Confirm your company falls within Section 405 and identify the relevant half-year.

02

Supplier Classification

Verify which vendors are Micro or Small Enterprises using their Udyam details.

03

Ageing Analysis

Review your payables to isolate MSE dues outstanding beyond 45 days.

04

Data Compilation

Collate supplier-wise amounts, dates and reasons for delay for the return.

05

Return Preparation

Draft Form MSME-1 accurately with the correct half-year and figures.

06

CS Review

Every return is reviewed by our team before it is filed on MCA.

07

MCA Filing

File the return on the MCA portal and capture the acknowledgement.

08

Record Handover

Deliver the filed form, challan/SRN and supporting working papers.

No Ambiguity

What You’ll Receive

Applicability assessment for your company

MSE supplier classification working

Payables ageing / reportable-dues schedule

Prepared Form MSME-1 (draft for approval)

Filed Form MSME-1 on MCA

SRN / challan acknowledgement

Half-year filing summary

Next due-date reminder note

Checklist

What Documents Are Required for Form MSME-1?

MSME-1 is prepared from your accounting records. The key inputs are your list of Micro & Small suppliers and the outstanding amounts pending beyond 45 days as on the half-year end date.

What we need from you

Company Details

Identity of the filing company

4 documents

Company CIN
Registered office details
Company PAN
Details of the authorised signatory / DSC

Important before you file

Only dues beyond 45 days

Report only amounts outstanding for more than 45 days from the date of acceptance of goods or services. Dues within 45 days are not reportable.

Micro & Small only

The return covers Micro and Small Enterprise suppliers only. Dues to Medium enterprises are outside the scope of MSME-1.

Nil filing not required

If there are no reportable MSE dues outstanding beyond 45 days for the half-year, a company is generally not required to file MSME-1 for that period. Confirm your position with a professional.

Verify Udyam status

A supplier qualifies only if it is a registered Micro or Small Enterprise. Obtain the vendor’s Udyam registration number to confirm classification.

Snapshot at half-year end

Report the outstanding position as on the last day of the half-year (30 September / 31 March), filed by 31 October / 30 April respectively.

Don’t have all the documents?

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Step by Step

How Form MSME-1 Filing Works (Step by Step)

From applicability check to MCA acknowledgement — fully managed by our CS team.

01

Applicability & scoping

We confirm your company is covered, identify the half-year to be filed and agree the timeline.

02

Collect supplier & payables data

Share your MSE supplier list, Udyam numbers and a payables ageing report as on the half-year end.

03

Identify reportable dues

Our team isolates Micro & Small dues outstanding beyond 45 days and captures amounts, dates and reasons.

04

Prepare Form MSME-1

We draft the return with the correct half-year, supplier-wise figures and delay reasons for your review.

05

Review & approval

You review the draft; we finalise once the numbers and authorised signatory details are confirmed.

06

File on MCA & deliver

We file MSME-1 on the MCA portal and hand over the acknowledgement (SRN) and working papers.

How Long It Takes

When Is Form MSME-1 Due?

Stage	Expected Time
Half-year April to September — position as on 30 September	File by 31 October
Half-year October to March — position as on 31 March	File by 30 April

MSME-1 is filed twice a year. The return for the April–September half-year is due by 31 October, and the return for the October–March half-year is due by 30 April. Report the reportable MSE dues outstanding as on the last day of each half-year. Confirm the current due dates on the MCA portal before filing.

Compliance Calendar

Key Dates — At a Glance

Frequency	What Is Due
Every Half-Year	Review payables ageing at half-year end · Identify MSE dues outstanding beyond 45 days · File MSME-1 if reportable dues exist
By 31 October	Cover the April–September half-year · Position as on 30 September · File the return on MCA
By 30 April	Cover the October–March half-year · Position as on 31 March · File the return on MCA
Continuous	Maintain supplier Udyam records · Keep payables reconciled with books · Track vendor payment timelines

Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.

Why Outsource

Doing It Yourself vs TaxClue

Doing It Yourself

Interpret Section 405 and the 22 Jan 2019 MCA Order yourself
Verify each vendor’s Micro / Small classification
Separate MSE dues beyond 45 days from ordinary payables
Compile supplier-wise amounts, due dates and delay reasons
Complete the MCA form and DSC affixation correctly
Track both half-year due dates every year
Risk penalty exposure on errors or delay

With TaxClue

Applicability confirmed by our CS team
MSE suppliers verified against Udyam status
Reportable dues isolated from your ageing report
Return compiled accurately and reviewed before filing
Filed on MCA with acknowledgement captured
Both half-year cycles tracked for you
Lower risk of penalty and rework

Skip the guesswork.

Let an expert handle it →

Avoid Delays

Common Mistakes That Delay Your Application

Treating MSME-1 as Udyam / MSME registration

Ignoring the return assuming it is optional

Including Medium enterprise dues (only Micro & Small are reportable)

Missing dues that crossed 45 days during the half-year

Not verifying suppliers’ Udyam / MSE status

Reporting the wrong half-year period

Filing after the 30 April / 31 October due date

Not reconciling the return with the books of accounts

Omitting reasons for delay in payment

Losing the filing acknowledgement / SRN

TaxClue reviews your documents before filing to reduce avoidable errors.

Stay Compliant

What Is the Ongoing MSME-1 Obligation?

Every Half-Year

Review payables ageing at half-year end
Identify MSE dues outstanding beyond 45 days
File MSME-1 if reportable dues exist

By 31 October

Cover the April–September half-year
Position as on 30 September
File the return on MCA

By 30 April

Cover the October–March half-year
Position as on 31 March
File the return on MCA

Continuous

Maintain supplier Udyam records
Keep payables reconciled with books
Track vendor payment timelines

Risk Assessment

Penalties & Consequences

What is at stake if you do not comply

Non-filing of MSME-1 → penalty on the company and officers in default under Section 405(4)
Filing incorrect information → same penalty exposure under Section 405(4)
Delayed MCA filing → additional-fee exposure as an MCA form
Omitting reportable MSE dues beyond 45 days → understated return and default risk

Latest Updates

Regulatory Updates 2025–26

2025: MSME Form-1 (half-yearly) must report dues to micro and small suppliers outstanding beyond 45 days.
2025: All annual and event-based forms are now filed on the MCA V3 portal; the legacy V2 portal has been retired.

The Difference

Why Businesses Choose TaxClue

01

CS-Led Team

ROC and secretarial compliance handled by qualified professionals.

02

Return Reviewed

Every MSME-1 is checked before it is filed on MCA.

03

Transparent Fee

A clear, itemised quote upfront — no surprises.

04

Digital Process

Share data and get updates online, with zero office visits.

05

Deadline Tracking

We track both half-year due dates so you never miss one.

06

One Compliance Partner

ROC, GST, ITR and accounting handled under one roof.

Data Care

Your Documents Deserve Professional Care

Financial data handled by professionals under confidentiality
Access limited to the team working on your file
Data shared over secure digital channels
Records retained only as long as needed for compliance

Answers

Frequently Asked Questions

What is Form MSME-1?

Form MSME-1 is a half-yearly return filed with the MCA under Section 405 of the Companies Act, 2013. In it, a company reports the amounts it owes to Micro and Small Enterprise suppliers that remain outstanding for more than 45 days from the date of acceptance of goods or services. It is a disclosure return, not a registration.

Is MSME-1 the same as Udyam / MSME registration?

No. Udyam (MSME) registration is how a business registers itself as a Micro, Small or Medium Enterprise to claim benefits. Form MSME-1 is a completely separate obligation — it is a company’s half-yearly return disclosing delayed payments owed to its Micro and Small suppliers.

Who is required to file Form MSME-1?

Every company registered under the Companies Act, 2013 — Private Limited, Public Limited, One Person Company and others — that has procured goods or services from a Micro or Small Enterprise and has payments outstanding beyond 45 days from acceptance. LLPs, partnership firms and proprietorships are not covered.

What are the due dates for MSME-1?

It is filed twice a year. For the half-year from April to September, the return is due by 31 October. For the half-year from October to March, it is due by 30 April. The reportable dues are those outstanding as on the last day of the half-year (30 September / 31 March).

What is the 45-day rule?

Under the MSMED Act, 2006, payments to a Micro or Small supplier should generally be made within 45 days of acceptance of goods or services (or within any agreed period, capped at 45 days). Amounts still unpaid beyond this period are what must be reported in Form MSME-1.

Do I need to file MSME-1 if there are no overdue dues?

If your company has no Micro or Small Enterprise dues outstanding beyond 45 days for a half-year, it is generally not required to file MSME-1 for that period. Because practice and clarifications can vary, we confirm your exact position before deciding whether a return is needed.

Are dues to Medium enterprises reported in MSME-1?

No. Only outstanding payments to Micro and Small Enterprise suppliers are reportable. Amounts owed to Medium enterprises fall outside the scope of Form MSME-1.

How do I know if a supplier is a Micro or Small Enterprise?

The supplier should hold a valid Udyam registration classifying it as Micro or Small. The most reliable way is to obtain the vendor’s Udyam registration number and verify its category on the Udyam portal. We do this classification as part of preparing your return.

What information does the return capture?

Broadly, the total amount outstanding to Micro and Small suppliers beyond 45 days as on the half-year end, along with supplier-wise details — the amount due, the date from which it is due, and the reason for the delay in payment.

What is the penalty for not filing MSME-1?

Failure to file, or filing incorrect information, attracts penalty consequences under Section 405(4) on the company and the officers in default. Timely and accurate filing avoids this exposure. We recommend confirming the current penalty position, as amounts are set by the statute.

Where is Form MSME-1 filed?

It is filed electronically on the MCA portal (mca.gov.in) with the Registrar of Companies, signed with the Digital Signature Certificate of the authorised signatory. On successful filing you receive an SRN acknowledgement.

How does TaxClue handle MSME-1 for me?

We confirm applicability, verify which suppliers are Micro or Small, analyse your payables to isolate dues outstanding beyond 45 days, prepare and review the return, file it on MCA, and hand over the acknowledgement and working papers — for both half-year cycles.

What are the due dates for filing Form MSME-1?

MSME-1 is a half-yearly return. For the October-to-March half-year it is due by 30 April, and for the April-to-September half-year by 31 October. The reportable dues are those to Micro and Small suppliers outstanding beyond 45 days as on the last day of the half-year (31 March or 30 September).

Who must file MSME-1 and who is exempt?

Every company registered under the Companies Act 2013 that owes Micro or Small Enterprise suppliers amounts outstanding beyond 45 days from acceptance must file MSME-1. LLPs, partnership firms and proprietorships are outside its scope, and dues to Medium enterprises are not reportable, so a company with no qualifying overdue MSE dues for a half-year generally need not file.

What is the difference between MSME-1 and Udyam registration?

Udyam registration is how a business registers itself as a Micro, Small or Medium Enterprise to claim MSME benefits. MSME-1 is a separate half-yearly disclosure return filed by companies to report delayed payments owed to their Micro and Small suppliers. One is a registration; the other is a recurring compliance return — they are unrelated obligations.

What documents and information are required to file MSME-1?

You need your ledger of payables to isolate amounts outstanding beyond 45 days as on the half-year end, the Udyam registration numbers of the relevant suppliers to confirm their Micro/Small category, supplier-wise details of the amount due and the date from which it is due with the reason for delay, and the DSC of the authorised signatory to file on the MCA portal.

What is the penalty or late fee for not filing MSME-1?

Non-filing or filing incorrect information attracts penalty consequences under Section 405(4) on the company and the officers in default. Because MSME-1 is filed as an MCA form, delayed filing also carries the general additional fee exposure, so timely filing in each half-year avoids the penalty and interest risk under the MSMED Act.

How is MSME-1 different from the annual ROC filing?

Annual ROC filing (AOC-4 and MGT-7) reports a company’s financial statements and annual return once a year. MSME-1 is a separate half-yearly return, filed by 30 April and 31 October, that only discloses overdue dues to Micro and Small suppliers. A company may need to file both — they serve entirely different purposes.

Verify Everything

Official Sources & Legal References

Every requirement on this page — the section, the 45-day norm and the half-yearly due dates — is drawn from primary law and official government sources. Verify them directly:

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