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MCAMCA annual filingsMSME-1

MSME-1 (half-yearly overdue-payment return)

The half-yearly return for specified companies that have payments to micro or small enterprise suppliers pending beyond 45 days.

Next due

31 Oct 2026

Due within 7 daysIn 5 days

For First half FY2026-27

Regulator
MCA
Category
MCA annual filings
Form
MSME-1
Last verified
2026-09-01
Read statutory basisOpen filing portal

MSME-1 is due on 31 October for the April to September half-year and on 30 April for the October to March half-year. Since the amendment dated 15 July 2024, the return applies only when payments to micro or small enterprise suppliers remain pending beyond 45 days.

What changed

S.O. 2751(E) dated 15 July 2024 narrowed the trigger. The dates did not change.

All dates this year

Past dates are kept, so a late filing can still be dated.

31 Oct 2026First half FY2026-27In 5 days
30 Apr 2027Second half FY2026-27In 186 days

The rule

Stated as the law states it, so you can work out any period yourself.

Half-yearly return

File by the last day of the month after each half-year: 31 October and 30 April.

Applies when: Payments to micro or small enterprise suppliers remain pending beyond 45 days at the end of the half-year.

Who must comply

  • A specified company with payments to micro or small enterprise suppliers pending beyond 45 days

Carve-outs

  • A specified company with no payment pending beyond 45 days does not furnish MSME-1

Statutory basis

Read the provision here where we hold it, or on the regulator's site.

Before you file

  • Identify suppliers that are micro or small enterprises.
  • Identify payments pending beyond 45 days.

How to file

  1. 1Open Form MSME-1 on MCA21 V3.
  2. 2Enter the half-year details.
  3. 3Submit the form by 31 October or 30 April.

MCA21 V3 portal

Last verified 2026-09-01. Confirm against the official source before you rely on it.