Form MSME explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Form MSME-1 (MSME-1 (Return of MSME Dues)) is an MCA/ROC form used to report outstanding payments to MSME suppliers beyond 45 days. This guide explains its purpose, applicability and format.
Purpose & applicability of Form MSME-1
| Form | MSME-1 — MSME-1 (Return of MSME Dues) |
| Purpose | To report outstanding payments to MSME suppliers beyond 45 days |
| Applicability (who files) | Companies with pending dues to MSME vendors |
| Due date | half-yearly — by 30 April and 31 October |
| Filing fee | no filing fee |
What Form MSME-1 contains
- Company details (CIN, name, registered office)
- The specific information the form captures for its purpose
- Supporting attachments as required
- Digital signature of the authorised signatory
Annual ROC compliance context
Form MSME-1 is one part of a company's yearly MCA obligations. Companies must also keep up annual filings, board/AGM compliance and event-based forms.
- Maintain statutory registers and minutes
- File annual forms (AOC-4, MGT-7/7A) after the AGM
- File event-based forms (DIR-12, PAS-3, CHG-1, etc.) within their timelines
- Complete director DIR-3 KYC every year
More on Form MSME-1
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