Form MSME-1 Filing

Form MSME-1 is a half-yearly statutory return required to be filed by specified companies with the Registrar of Companies (ROC) pursuant to Section 405 of the Companies Act, 2013, read with the Specified Companies (Furnishing of Information about Payment to Micro and Small Enterprise Suppliers) Order, 2019, issued by the Ministry of Corporate Affairs (MCA). A company is required to file Form MSME-1 where it has outstanding payments to Micro or Small Enterprise (MSE) suppliers for more than 45 days from the date of acceptance or deemed acceptance of goods or services, as defined under Section 15 of the Micro, Small and Medium Enterprises Development (MSMED) Act, 2006.

The form requires disclosure of the amount outstanding and the reasons for delay in payment. It is required to be filed half-yearly, covering the periods April to September and October to March. Timely filing ensures compliance with MCA requirements and promotes transparency regarding payments to MSME suppliers.

Our professionals assist in identifying applicable outstanding dues, verifying supplier MSME status, preparing the return, validating statutory disclosures and completing the filing on the MCA V3 Portal.

• Private Limited Companies.
• Public Limited Companies.
• One Person Companies (OPCs).
• Section 8 Companies.
• Companies purchasing goods or services from Micro and Small Enterprises (MSEs).
• Companies having outstanding dues exceeding 45 days to MSME suppliers as on the reporting date.
• Companies covered under the Specified Companies Order, 2019.