MSME-1 Due Date — Filing Calendar 2026-27
Due Date
30th April, 30th October
What is MSME-1?
MSME-1 is the half-yearly return filed with MCA by specified companies that have outstanding payments exceeding 45 days to MSME (Micro, Small, and Medium Enterprise) suppliers. It ensures compliance with the MSMED Act requirement to pay MSMEs within 45 days.
Who files it?
Companies (excluding small companies, OPCs, and companies whose paid-up capital and turnover both meet small company thresholds) that have outstanding amounts payable to MSME vendors beyond 45 days must file MSME-1.
Late Fee & Penalty
Additional fee: ₹100 per day for late filing, with no cap. Persistent outstanding payments to MSMEs can also attract compound interest at the bank rate plus 3x under the MSMED Act.
Frequently Asked Questions — MSME-1
What are the MSME-1 due dates for FY 2026-27?
April–September 2026 period: due on 30th October 2026. October 2026–March 2027 period: due on 30th April 2027.
How do I know if my supplier is an MSME?
Ask suppliers to share their Udyam Registration Certificate (URC). You can also verify MSME status on the Udyam Registration portal (udyamregistration.gov.in) using the Udyam number.
Is MSME-1 required if all MSME payments are within 45 days?
No. MSME-1 is required only if there are payments outstanding beyond 45 days to MSME suppliers. If all payments are made within 45 days, MSME-1 need not be filed.
What is the interest rate for delayed payment to MSMEs?
Compound interest at three times the bank rate notified by the Reserve Bank of India is charged on delayed payments to MSMEs under Section 16 of the MSMED Act, 2006.
Related Deadlines
AOC-4
AOC-4 due date is 29th October (within 30 days of AGM). Annual financial statements filing with MCA, penalties, and ROC calendar for FY 2025-26.
MGT-7/MGT-7A
MGT-7 / MGT-7A due date is 28th November (within 60 days of AGM). Annual return with ROC, penalties, and MCA filing calendar for FY 2025-26.