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State-specific compliance

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

How MSME Form-1 — Half-Yearly Return of Outstanding MSME Dues applies to a business operating in Assam, with the state-level authority, citations and the next deadline.

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

Definition

MSME Form-1 — Half-Yearly Return of Outstanding MSME Dues as it applies to businesses operating in Assam. 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 a central regulation that applies uniformly across India, including Assam. In Assam, the day-to-day administering authority and the office where filings are submitted will be Ministry of Corporate Affairs (MCA).

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

Does MSME Form-1 — Half-Yearly Return of Outstanding MSME Dues apply to your business in Assam?

FacetConditionApplies
State coverageCentral regulation: applies in all states and union territories
Sector coverageApplies across all sectorsDepends
Activity or processTriggered by any of: buys from MSME suppliersDepends
Entity typeEntities of type: Private limited company, Public limited companyDepends

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

Related

MSME Form-1 — Half-Yearly Return of Outstanding MSME Dues in other states