MSME-1mediumMinistry of Corporate Affairs
MSME-1 — Half-yearly Return of MSME Dues
Half-yearly return of outstanding payments to micro and small enterprise suppliers pending beyond 45 days, with reasons for delay.
- Due
- 31 Oct and 30 Apr
- Frequency
- Half-yearly
- If it lapses
- Up to ₹25,000 on the company and ₹25,000 per officer under s.405(4)
- Statutory reference
- S.405, Companies Act 2013 (MSME Order 2019)
Who has to file it
Every one of these has to hold before MSME-1 binds an entity:
- Private Limited Company, Public Limited Company, One Person Company and Section 8 Company
- has MSME vendors
- Filed on:
- MCA V3 (mca.gov.in)
- Usually owned by:
- Company Secretary
- Typical effort:
- 2 hours
Common questions
- When is MSME-1 due?
- 31 Oct and 30 Apr. It falls due twice a year.
- Who has to file MSME-1?
- It applies to Private Limited Company, Public Limited Company, One Person Company and Section 8 Company and has MSME vendors.
- What is the penalty for filing MSME-1 late?
- Up to ₹25,000 on the company and ₹25,000 per officer under s.405(4)
- Where is MSME-1 filed?
- MCA V3 (mca.gov.in).
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.