Companies that receive goods or services from micro and small enterprises and have payments outstanding beyond 45 days must file Form MSME-1 with the ROC half-yearly: by 31 October for April to September and by 30 April for October to March. The return lists supplier details, amounts due and reasons for delay.
Who files
Companies with outstanding dues to micro or small enterprises beyond 45 days.
Details required
- Supplier name and PAN
- Amount due
- Date from which due
- Reasons for delay
Linked rules
Section 43B(h) of the Income Tax Act disallows deductions for late MSE payments.
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Get expert help →Penalties
Non-filing attracts penalties on the company and officers.
Frequently asked questions
Is MSME-1 needed if all MSEs are paid on time?
No, it is triggered only by outstanding dues beyond 45 days.
How do I know a supplier is MSE?
Ask suppliers for Udyam certificates.
Do LLPs file MSME-1?
The requirement applies to companies.
Are medium enterprises covered?
No, only micro and small.
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