File of MSME Form I By April 30, 2026: How To File?

The Ministry of Corporate Affairs (MCA) has called upon all eligible companies to ensure timely submission of the half-yearly return in MSME Form I for the period spanning October 2025 to March 2026. The Ministry has fixed April 30, 2026 as the last date for filing the return on the MCA portal.

Compliance Requirement and Applicability

MSME Form I is a mandatory filing requirement for companies that have outstanding payments to Micro or Small Enterprises (MSEs) exceeding 45 days from the date of acceptance or deemed acceptance of goods or services. The form is a crucial compliance mechanism introduced to enhance transparency and ensure prompt payment practices to MSMEs.

The MCA has reiterated that failure to file this return within the prescribed timeline may attract penalties under the provisions of the Companies Act, 2013.

Filing Process on MCA Portal

Stakeholders are required to file the return electronically through the MCA Portal by following these steps:

Step 1 : Log in using valid MCA V3 Business User credentials

Step 2 : Navigate to MCA Services

Step 3 : Select Company e-Filing

Step 4 : Proceed to Compliance Services

Step 5 : Choose MSME – Half-Yearly Return (Form MSME-1)

The MCA has streamlined the filing workflow under its Version 3 (V3) system, aiming to provide a more user-friendly and efficient interface for corporate filings.

Importance of MSME Form I

The filing of MSME Form I plays a significant role in:

Monitoring delayed payments to MSMEs
Strengthening the financial ecosystem for small businesses
Promoting accountability among corporates
Supporting the government’s broader agenda of MSME growth and protection

Advisory to Companies

The Ministry has advised all companies falling under the reporting criteria to prepare and verify their data in advance to avoid last-minute technical glitches or compliance lapses. Companies are also encouraged to maintain accurate records of outstanding dues to MSMEs for seamless filing.