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File Your MSME-1 Half-Yearly Return with MCA

MSME Form I (MSME-1) is a statutory filing through which specified companies furnish information to the Registrar of Companies regarding outstanding payments to Micro or Small Enterprise suppliers.

Introduced under 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, the form requires reporting of amounts due for more than 45 days, as well as amounts liquidated after 45 days of acceptance of goods/services.

Company Details

MSME Supplier Verification

45-Day Payment Analysis

Outstanding Payables

Half-Yearly Reporting

MCA V3 Filing

File MSME-1 Now Talk to Expert

Section 405, Companies Act 2013 Specified Companies Order, 2019 100% Confidential

Need Help Filing MSME-1?

Share a few details — our team will review your MSME suppliers and prepare your half-yearly return.

Full Name

Mobile Number

Email Address

Company CIN

Reporting Period

Outstanding Amount (Approx.)

Number of MSME Suppliers

Company Type

Message

Your information is handled confidentially.

Overview

What is MSME-1?

MSME-1 is the half-yearly return filed with the Registrar of Companies regarding outstanding payments to Micro or Small Enterprise suppliers. The form provides MCA with information about payment obligations of specified companies towards eligible Micro and Small Enterprise suppliers — it is not a general return filed by every MSME business.

Company-Side Reporting Requirement

MSME-1 is primarily a company reporting obligation concerning payments due to Micro or Small Enterprise suppliers.

Not an MSME / Udyam Registration

MSME-1 relates to a company's reporting of outstanding payments — it is not the same as an enterprise's Udyam/MSME registration.

Built Around the 45-Day Rule

The form reports amounts outstanding beyond 45 days, and amounts paid after 45 days, from acceptance of goods/services.

MSME-1Half-Yearly Return

What Our MSME-1 Filing Service Includes

From supplier identification and 45-day analysis to reconciliation and MCA V3 filing.

MSME Applicability Review

We review supplier/payment records to identify whether MSME-1 reporting applies.

Supplier Identification

Micro and Small Enterprise suppliers are identified from vendor records.

45-Day Payment Analysis

Payment and acceptance records are analysed against the statutory 45-day period.

MSME-1

Half-Yearly Return

Outstanding Payable Reconciliation

MSME supplier balances are reconciled with the company's books.

MSME-1 Preparation

The half-yearly return is prepared with the applicable supplier/payment information.

MCA V3 Filing & SRN

The return is filed through MCA's V3 system and the SRN/acknowledgement is retained.

Key Distinction

MSME-1 vs Udyam / MSME Registration

Both are entirely different. Udyam Registration relates to the enterprise's MSME classification; MSME-1 relates to a company's reporting of outstanding payments to MSME suppliers.

Particular	MSME-1	Udyam / MSME Registration
Main purpose	Reporting outstanding payments to Micro/Small suppliers	Registration/classification of an enterprise as MSME
Filed by	Specified company (buyer)	The Micro/Small/Medium enterprise itself
Frequency	Half-yearly	One-time registration, updated as required
Governing framework	Section 405, Companies Act, 2013 & 2019 Order	MSMED Act / Udyam framework
Filed with	Registrar of Companies (MCA)	Udyam Registration Portal
Replaces the other?	No	No

A company purchasing from an MSME, holding trade creditors, or being a Private Limited Company does not by itself mean MSME-1 is required — applicability depends on the specified-company criteria and the underlying supplier/payment facts.

Timeline

MSME-1 Filing Deadline

MSME-1 is a half-yearly return. The reporting periods are April–September and October–March, with filing due within the prescribed timelines below. The form specifically captures amounts outstanding beyond 45 days, as well as amounts paid after 45 days of acceptance of goods/services.

April – September due by 31 October October – March due by 30 April Reportable even after payment, if paid beyond 45 days Filed through MCA's V3 system

Core Concept

The 45-Day Payment Rule

Before filing, the company should carefully examine the invoice date, acceptance/deemed acceptance, the agreed payment period, the 45-day statutory limit, and the actual payment date.

Invoice Date

The starting reference point for the transaction — but not, by itself, the basis for the 45-day calculation.

Acceptance / Deemed Acceptance

The date goods/services were accepted is central to the applicable statutory period.

Agreed Payment Period

Written purchase agreements and credit terms are checked, subject to the MSMED Act framework.

45-Day Statutory Limit

The MCA form asks companies to report amounts due beyond, or paid after, 45 days.

Actual Payment Date

Bank records are reconciled to confirm when the supplier was actually paid.

Supplier MSME Status

Only transactions with verified Micro/Small Enterprise suppliers fall within the reporting requirement.

Avoid These Errors

Common MSME-1 Filing Mistakes

Reporting every vendor instead of verified Micro/Small suppliers

Reporting the entire trade payable balance

Calculating the payment period only from the invoice date

Ignoring amounts paid after the 45-day period

Mixing up the April–September and October–March periods

Treating MSME-1 as an MSME/Udyam registration filing

Reporting Journey

How the MSME-1 Process Works

From supplier identification to a filed return with MCA acknowledgement.

Identify MSME Suppliers

Prepare the list of Micro and Small Enterprise suppliers from vendor records.

Verify MSME Status

Udyam details and supplier declarations are checked to confirm classification.

Check Acceptance & 45-Day Period

Acceptance dates and agreed payment terms are reviewed against the 45-day limit.

Reconcile With Books & Bank

MSME supplier balances are matched with the purchase ledger and bank records.

Prepare & Sign MSME-1

The webform is prepared with supplier/payment particulars and digitally signed.

MCA V3 Filing & SRN

The return is submitted and the SRN/acknowledgement is retained for records.

Our Process

How We Help You File MSME-1

Supplier & Applicability Review

We identify Micro/Small Enterprise suppliers and check MSME-1 applicability.

45-Day & Payable Analysis

Outstanding and paid-after-45-day amounts are identified and reconciled.

Prepare MSME-1

The half-yearly return is prepared with the applicable supplier/payment details.

MCA V3 Filing

Form is submitted through MCA V3 and the SRN is shared with you.

Documents & Information

Documents Required for MSME-1

Company CIN, PAN & Registered Office

Supplier Udyam Details / Declarations

Purchase Orders & Invoices

Goods Receipt / Service Acceptance Records

Bank Statements & Payment Records

Trade Payable Ledger & Vendor Master

The company should not report the entire trade payable ledger — only transactions involving verified Micro/Small Enterprise suppliers, falling within the applicable reporting requirement, should be identified.

Clear Distinction

MSME-1 vs Related MCA Forms

Form	Purpose	Relation to MSME-1
MSME-1	Half-yearly reporting of outstanding dues to Micro/Small Enterprise suppliers	—
DPT-3	Return of deposits and specified money/loans received	Unrelated transaction category
MGT-7	Annual Return	Different periodicity and scope
AOC-4	Financial statement filing	Reported figures should be reconcilable with MSME-1 workings
PAS-6	Half-yearly reconciliation of dematerialised share capital	Same half-yearly cycle, different subject matter

MSME-1 is a distinct half-yearly supplier-payment return — it does not substitute for deposit reporting, annual return filing, financial statement filing, or share-capital reconciliation.

FAQs

Frequently Asked Questions

MSME-1 is the MCA half-yearly return for furnishing information regarding outstanding payments to Micro or Small Enterprise suppliers by specified companies.

No. Applicability depends on the company being covered under the applicable specified-company order and the relevant supplier/payment circumstances.

No. MSME-1 is a company-side statutory reporting form — it is not an application for MSME/Udyam registration.

There are two half-year periods — April to September, and October to March.

The prescribed filing date is 31 October.

The prescribed filing date is 30 April.

The MCA form requires reporting of outstanding amounts due for more than 45 days, or amounts paid after 45 days of acceptance of goods/services, as applicable.

The company should still review the relevant half-year, since the form can also cover amounts that were paid after the applicable period, not only amounts currently outstanding.

Yes. MSME is among the forms migrated to MCA's Version 3 system, where the form is filled online.

Complete Your MSME-1 Compliance

MSME-1 requires more than checking the closing trade-payable balance. Suppliers, acceptance dates, payment terms and actual payment dates should all be reviewed and reconciled.

Identify MSME Suppliers → Verify Supplier Status → Review Purchase & Invoice Records → Analyse 45-Day Period → Reconcile With Books & Bank → Prepare MSME-1 → MCA V3 Filing → SRN & Acknowledgement

Start MSME-1 Filing