MSME-1
Half-yearly return for specified outstanding dues to micro and small enterprises
MCA Form GuideMSME-1
Half-yearly return for specified outstanding dues to micro and small enterprises
Legal anchor
Section 405 orders and notified requirements
Filing window
Half-yearly cycle; commonly 30 April and 31 October, subject to current requirements.
Core attachments and evidence
- Vendor MSME status
- Invoice ageing
- Reasons for delay
- Amount outstanding beyond prescribed period
Pre-filing checks
- Company master data is correct
- Event date agrees with approvals and documents
- Signatories and professional certification are valid
- Attachments are legible, consistent and final
- Fee and additional-fee position is reviewed
- SRN/challan and approval status will be retained
Post-filing controls
- Update statutory registers
- Reconcile the form with financial/HR/cap-table records
- Save filed form, attachments, SRN and challan
- Track resubmission or approval status
- Update annual return and Board-report data points
Finin2min crux: MSME-1 should be the final output of a compliant underlying event—not the first time the event is documented.
Freshness check: MCA form versions, web-form fields, fee rules, FAQs and due-date extensions can change. Confirm the current portal instruction before filing. Source date: 4 July 2026.