MSME Form 1 checker
Do you owe a micro/small supplier beyond 45 days? Check whether MSME Form 1 is due — and by when.
MSME Form 1 is a half-yearly return of payments to micro & small enterprise suppliers pending beyond 45 days from acceptance.
File MSME Form 1 for this half-year, reporting each micro/small supplier with dues outstanding beyond 45 days and the reason for the delay.
This is an estimate from the general statutory rule, not tax or legal advice. Rates, thresholds and due dates change by notification and can vary by case. Confirm the exact amount and date with your CA, CS, or lawyer before acting.
What is MSME Form 1?
MSME Form 1 (MSME-1) is a half-yearly return a company files with the MCA listing payments to micro and small enterprise suppliers that are outstanding beyond 45 days from the date of acceptance, with the reason for the delay. The half-years are April–September (due 31 October) and October–March (due 30 April). LLPs don't file it.
This is closely tied to section 43B(h) — the same late MSME payments that get disallowed for tax are the ones reported here.
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A worked example
A company that still owes a small-enterprise vendor for an April invoice at 30 September (well beyond 45 days) reports it in MSME Form 1 for H1, due 31 October.
Frequently asked questions
- Who files MSME Form 1?
- Companies that have payments to micro/small enterprise suppliers outstanding beyond 45 days from acceptance. LLPs don't file it.
- When is MSME Form 1 due?
- Half-yearly: 31 October for April–September, and 30 April for October–March.
- Does it cover medium enterprises?
- No — only micro and small enterprises. The 45-day rule and this return apply to micro/small suppliers.
- Is this definitive?
- It's an applicability indicator; confirm the supplier classification and your filing position with your CS.
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