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New Form Filing By MSME


In a push to ensure transparency of dues in the MSME sector, the Ministry of Corporate Affairs (“MCA”) has issued following direction to certain specified companies as listed below (“Specified Companies”):


(i) 45 days to report existing outstanding: Details of all outstanding dues to Micro or small enterprises suppliers existing on January 22, 2019, should be reported with ROC in MSME Form I within thirty (30) days from January 22, 2019 i.e. by February 20, 2019; and


(ii) Continuing reporting: File a half yearly return in MSME Form I for the period April to September by October 31 and for the period October to March by April 30 every year.

Meaning of Specified Companies:


All companies, who get supplies of goods or services from micro and small enterprises and whose payments to micro and small enterprise suppliers exceed forty five (45) days from the date of acceptance or the date of deemed acceptance of the goods or services as per the provisions of section 9 of the Micro, Small and Medium Enterprises Development Act, 2006.

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