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MSME Half Yearly Return


Every company which get supplies of goods or services from micro and small enterprises and whose payments pending to micro and small enterprise suppliers exceed (45) forty five  

days from the date of acceptance or the date of deemed acceptance of the goods or services as per the provisions of Section 9 of the Micro, Small and Medium Enterprises Development Act, 2006 (27 of 2006) (hereafter referred to as “Specified Companies”), shall submit a half yearly return to the Ministry of Corporate Affairs stating the following:

  1. The amount of payment due; and
  2. The reasons for delay;

Every such Company, which gets goods or services from micro and small enterprises, has to file MSME Form I details in the following table.

Financial Year

Name of Supplier

PAN of Supplier

Amount Due

Specify the date from which amount is due

Reasons for Delay in amount of payments due

















Due Date for filing MSME-1 with the registrar: Every company shall file a half-yearly return in MSME Form I on or before the following due dates:

Period (Half Year)

Due Date

From April to September

Up to 31st October

From October to March

Up to 30th April

Consequences of non -filing:

Sec 450. If a company or any officer of a company or any other person contravenes any of the provisions of this Act or the rules made thereunder, or any condition, limitation or restriction subject to which any approval, sanction, consent, confirmation, recognition, direction, or exemption in relation to any matter has been accorded, given or granted, and for which no penalty or punishment is provided elsewhere in this Act, the company and every officer of the company who is in default or such other person shall be 1[liable to a penalty of ten thousand rupees, and in case of continuing contravention, with a further penalty of one thousand rupees for each day after the first during which the contravention continues, subject to a maximum of two lakh rupees in case of a company and fifty thousand rupees in case of an officer who is in default or any other person].

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