MSME Form-1 — Half-yearly return of dues
Companies Act, 2013 · Section 405 · MCA · Half-Yearly
Due 31 October 2026(31 October and 30 April)
Demo / Awaiting source verificationWhat it is
Half-yearly return reporting outstanding payments to micro and small enterprise suppliers.
Who must comply
Every specified company having payments pending beyond forty-five days.
What to file
Amount of payment due and reasons for delay, supplier-wise.
Penalty for delay
Penalty under Section 405(4) on the company and officers in default.
Applicability
Companies with dues to micro and small enterprises beyond 45 days
Applicable taxpayers
Companies
📜 Official Proof
- Source Authority
- Ministry of Corporate Affairs
- Source Type
- Order
- Notification / Circular
- S.O. 368(E)
- Published
- 22 January 2019
- Effective
- 22 January 2019
AI Verified Summary · AI-generated summary based on official source
The specified companies order requires half-yearly reporting of outstanding dues to MSE suppliers.
AI confidence 86% · Cross-checked against the official document listed above.