MSME-1

Half-Yearly Return in respect of outstanding payments to Micro or Small Enterprises

MSME-1

This Form is required to be filed pursuant to Order – Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order, 2019 dated 22.01.2019 issued under Section 405 of the Companies Act, 2013.

The Order states that all Companies who get supplies of goods or services from micro and small enterprises and whose payment exceeds 45 days from the date of acceptance of goods/deemed acceptance should submit a half yearly return to MCA stating:

  • Amount of payment due
  • Reason for delay

Due Date: 31-Oct, 30-Apr

Details required:

  • CIN/ PAN/Name, address, email of Company
  • Name and PAN of suppliers
  • Amount due
  • Date from which amount is due
  • Reason for delay

Penalty:

In case of failure to comply with the Order/submitting incorrect information, Company and every officer of the company who is in default shall be liable to pay a penalty of Rs. 20,000/- and penalty of Rs.1000/- per day during which the failure continues subject to max Rs. 300000/-

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