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Central regulation

MSME Form-1 — Half-Yearly Return of Outstanding MSME Dues

Specified companies whose outstanding payments to MSME suppliers exceed 45 days must file MSME Form-1 every half year disclosing amount outstanding and reasons for delay.

Check this for your businessThe Compliance module

Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act.

Definition

Specified companies whose outstanding payments to MSME suppliers exceed 45 days must file MSME Form-1 every half year disclosing amount outstanding and reasons for delay.

  • SourceMCA Order dated 22 January 2019; Specified Companies (Furnishing Information about Payment to Micro & Small Enterprise Suppliers) Order, 2019 · Para 2
    mca.gov.in

What it means in practice

MSME Form-1 — Half-Yearly Return of Outstanding MSME Dues is administered by Ministry of Corporate Affairs (MCA). The obligation is grounded in MCA Order dated 22 January 2019; Specified Companies (Furnishing Information about Payment to Micro & Small Enterprise Suppliers) Order, 2019 (Para 2).

Periods: Apr-Sep due by 31 Oct; Oct-Mar due by 30 Apr. Combine with Sec 43B(h) disallowance for income-tax.

  • SourceMCA Order dated 22 January 2019; Specified Companies (Furnishing Information about Payment to Micro & Small Enterprise Suppliers) Order, 2019 · Para 2
    mca.gov.in

Triggers (applicability conditions)

Compliance radar in LuckPanda checks these conditions against a business profile to decide whether this rule applies.

  • ownership IN ['pvt_ltd','ltd']
  • outstanding_to_msme_above_45_days=true

Deadlines and penalty

Cadence
Half-yearly · Recurring
Next due
Due soon Next due 31 Oct 2026 (in 20 days)
Penalty for default
Penalty up to Rs 25,000 + Rs 1,000/day continuing default under Sec 405(4) of Companies Act.

The next date is worked out from today (India time) and the rule's statutory schedule; extensions notified by the government are not reflected.

Citations

  • SourceMCA Order dated 22 January 2019; Specified Companies (Furnishing Information about Payment to Micro & Small Enterprise Suppliers) Order, 2019 · Para 2
    mca.gov.in

MSME Form-1 — Half-Yearly Return of Outstanding MSME Dues by state