MSME Form I is the half-yearly web form filed by companies to report outstanding payments to Micro or Small Enterprise (MSE) suppliers that remain unpaid beyond 45 days from the date of acceptance or deemed acceptance of goods or services. It is filed pursuant to the order dated 22 January 2019 issued under Section 405 of the Companies Act, 2013, read with Section 9 of the Micro, Small and Medium Enterprises Development Act, 2006.

Every company that procures goods or services from Micro and Small Enterprise suppliers and whose payments to such suppliers exceed 45 days from the date of acceptance/deemed acceptance must submit this half-yearly return to the Ministry of Corporate Affairs.

Note: The date used for the MSME Form I referenced in this article is defaulted to 2023-04-10 to align with the numbering of sibling articles on this site — the source Instruction Kit PDF does not carry a version date in its filename.

Who Should File MSME Form I / When is it Filed

  • All companies (and foreign companies with a valid FCRN) that receive supplies of goods or services from Micro or Small Enterprises
  • Filing is triggered only where payments to such MSE suppliers exceed 45 days from the date of acceptance or deemed acceptance of the goods or services, per Section 9 of the MSMED Act, 2006
  • Filed as a periodic half-yearly return, for the periods 1 April to 30 September and 1 October to 31 March

Important Checkpoints Before Filing

  • Applicant must be registered on the MCA portal before filing
  • The company or foreign company must be registered with MCA and hold a valid CIN/FCRN
  • DSC attached must be registered on the MCA portal against the DIN/PAN/Membership Number provided
  • The signing authority must have a valid, non-expired, non-revoked DSC and an approved DIN or valid PAN/Membership Number, as applicable
  • The company must not be flagged for non-filing of INC-22A [ACTIVE]
  • A return cannot be filed twice for the same period, unless the previously filed return has been marked defective in the system
  • Additional details that don’t fit within a field can be provided as an optional attachment
  • Ensure the payment delay details entered (beyond 45 days) are accurate, as this is the substantive purpose of the return

Step-by-Step Filing Process

Option 1: Via MCA Services Menu

  1. Login to the MCA portal
  2. Go to MCA Services → Company E-Filing → Compliance Services
  3. Access “MSME - Half yearly return of Micro or Small Enterprise”
  4. Enter CIN/FCRN information (auto-populated for company/foreign company users; searchable for professionals; dropdown for other business users)
  5. Fill up the application
  6. Optionally save as draft (enabled once CIN/FCRN is entered)
  7. Submit the webform
  8. Note the SRN generated
  9. Affix DSC on the generated PDF
  10. Upload DSC-affixed PDF on MCA portal within 15 days of SRN generation — failing this, the SRN is cancelled
  11. Receive acknowledgement

Search “MSME Form I” on the MCA homepage and proceed from Step 3 above (login, then same steps).

There is no provision for resubmission for this webform — it is processed entirely in STP mode, and no fee is payable.

Field-Level Instructions

Field 2(b): Period (Start Date / End Date)

  • The ‘Start Date’ can only be 1 April or 1 October of the respective year, and cannot be earlier than 1 October 2018
  • The ‘End Date’ is prefilled and non-editable based on the Start Date entered
  • Both dates must be ≤ the system date

Field 1(e): Permanent Account Number (PAN) of the Company

  • Prefilled based on the CIN entered in Field 1(a); becomes editable only if not prefilled

Field 3: Particulars of MSE Suppliers and Amount of Payments Due

  • Data can be entered via Excel template download/import — up to 1000 entries are allowed
  • Each row must carry a unique PAN for the supplier
  • For each supplier: amount paid within 45 days, paid after 45 days, outstanding for 45 days or less, outstanding for more than 45 days, and reason for delay/outstanding amount must be captured
  • “No.” fields (number of transactions) accept numeric values from 0 to 1000
  • The ‘Total’ field is auto-calculated, non-editable, and reflected in the generated PDF

Signatory Field — Designation and Identification

  • Options: Director / Managing Director / Manager / Company Secretary / CFO / CEO / Authorized Representative
  • Director/Managing Director: enter approved DIN. Manager/CEO/CFO/Authorized Representative: enter approved DIN or valid income-tax PAN. Company Secretary: enter valid membership number
  • A disqualified director cannot sign the form

Mandatory Attachments

AttachmentMandatory?
Optional attachment(s) (up to 5)Optional
  • All attachments must be in PDF format; up to 2 MB per individual attachment; total submission size up to 10 MB
  • There is no separately listed mandatory attachment beyond the data entered/imported via the Excel template for supplier particulars

Signing Requirements

  • Signed by: Director / Managing Director / Manager / Company Secretary / CFO / CEO / Authorized Representative
  • No professional certification (CA/CS/CMA) is required for MSME Form I — it is a self-certified return by the company’s authorised signatory

Fee Structure

No fee is applicable to MSME Form I. The Instruction Kit explicitly states that “This section is not applicable” for fee rules, and there is no additional/delay fee structure for this form.

Processing Mode

MSME Form I is processed in STP mode and taken on record electronically without any further processing. Ensure all particulars are correct — there is no provision for resubmission of this webform.

Frequently Asked Questions (FAQs)

Q1. When is a company required to file MSME Form I? Only when the company has payments to Micro or Small Enterprise suppliers outstanding beyond 45 days from the date of acceptance or deemed acceptance of goods/services, as reckoned under Section 9 of the MSMED Act, 2006.

Q2. What are the reporting periods for MSME Form I? Half-yearly: 1 April to 30 September, and 1 October to 31 March. The Start Date must be 1 April or 1 October and cannot predate 1 October 2018.

Q3. Is there a fee for filing MSME Form I? No. The fee rules section of the Instruction Kit is explicitly “not applicable” — MSME Form I does not attract a filing fee or delay fee.

Q4. Can the same period be reported twice? No, unless the earlier return for that period was marked as defective in the MCA system.

Q5. How many supplier entries can be reported in one filing? Up to 1000 entries via the Excel import template, with a unique PAN required for each supplier row.

Q6. Is professional (CA/CS/CMA) certification required for MSME Form I? No. The form is signed by the company’s Director, Managing Director, Manager, Company Secretary, CFO, CEO, or Authorized Representative, without a separate practicing-professional certification requirement.

Disclaimer

This article is based on the official Instruction Kit published by the Ministry of Corporate Affairs (MCA), Government of India. While every effort has been made to ensure accuracy, the content is intended for general guidance purposes only. MCA forms, rules, and fee structures are subject to change through amendments to the Companies Act, 2013 or notifications issued thereunder.

In case of any inconsistency or doubt, readers are advised to refer to the official MCA helpkit and resources available on MCA website.