Compliance Format

MSME-1 Format — Half-Yearly Return of Dues to MSMEs

Form MSME-1 reports the amount and reasons for payments to micro and small suppliers outstanding for more than 45 days.

FORM MSME-1 — HALF-YEARLY RETURN OF OUTSTANDING DUES TO MSMEs

Filed under Section 405 of the Companies Act, 2013 (MSME order dated 22.01.2019), for amounts due to micro and small enterprises outstanding for more than 45 days as at the end of the half-year.

CIN of the company[U74999XX2020PTC000000]
Name of the company[ABC Private Limited]
Half-year period[April – September] / [October – March]
Total outstanding amount due to MSMEs (Rs.)[3,50,000]

Particulars of the amount due and outstanding > 45 days

Name of supplier (MSME)PAN of supplierUdyam Reg. No.Amount due (Rs.)Date from which amount dueReasons for delay
[Micro Traders][ABCFM1234K][UDYAM-XX-00-0000000][2,00,000][10/06/2024][Dispute in quality]
[Small Suppliers Co.][XYZFS5678L][UDYAM-XX-00-0000001][1,50,000][25/07/2024][Awaiting reconciliation]
[________________][__________][________________][__________][__________][________________]
Total——[3,50,000]——

Compliance note: MSME-1 is filed twice a year — by 31 October (for April–September) and by 30 April (for October–March). Only dues to registered micro and small enterprises (not medium) outstanding beyond 45 days from acceptance of goods/services must be reported. Interest under the MSMED Act, 2006 may apply on delayed payments.

Before you use it — fill in / check

  • CIN
  • Half-year period
  • Supplier name
  • Amount due
  • Date from due
  • Reason for delay

How to use this template

  1. Read through and replace every [bracketed] or blank placeholder with your actual details.
  2. Delete any clause that doesn't apply and add anything specific to your situation.
  3. Click Print / Save as PDF to download, or Copy text to paste into your letterhead.
  4. Get it signed / stamped / notarised as required, and keep a copy for your records.

This is a general, editable template for convenience only — not legal advice. For anything material, have a professional review it. TaxClue isn't liable for how it's used.