Compliance

MSME Form 1 Due Date October 2026: The Half-Yearly Return for Overdue Payments to Small Suppliers

29 October 2026 • 6 min read • Indefine Insights
In short

The MSME Form 1 due date October 2026 is 31 October — the half-yearly return that reports payments to your micro and small enterprise suppliers left outstanding beyond 45 days. It is a disclosure, not a payment, and it is not about your tax. Every company that buys from a registered micro or small supplier is in scope; the real work is knowing which of your vendors those are, and whether any of them have been waiting more than 45 days as at 30 September.

The MSME Form 1 due date October 2026 is 31 October, and it catches companies out every half-year for a simple reason: it is not a return about the tax you owe, it is a disclosure about how quickly you pay your smallest suppliers. Miss it and you have not under-reported a single rupee of tax — you have failed to tell the Registrar something the law decided your small vendors were owed on the record.

MSME Form 1 — MSME-1 for short — is a half-yearly return filed with the Registrar of Companies. A company files it when money it owes to a supplier that is a registered micro or small enterprise has stayed outstanding for more than 45 days from the date it accepted the goods or services. The return names those dues: the amount still outstanding, and the reason it has not been paid.

What the MSME Form 1 due date October 2026 actually asks of you

The return you file by 31 October covers the April–September half-year, reporting dues still outstanding as at 30 September. The second half of the year — October to March — is reported by 30 April. So the form comes round twice a year, and the figure it wants is neither your turnover nor your tax; it is the total you still owe micro and small suppliers, with the slice of that which has crossed 45 days broken out separately, reason by reason.

Half-yearDues reported as atFile MSME Form 1 by
April – September30 September31 October
October – March31 March30 April

For this cycle, 31 October 2026 falls on a Saturday. MSME Form 1 is filed online on the MCA portal, so the weekend does not move the date on its own, and no extension has been announced for this half-year — treat 31 October as the date, and confirm the current position on mca.gov.in before you rely on any relief.

Which suppliers, and which dues, you are reporting

Two words decide scope: micro and small. The return covers dues to suppliers that are registered micro or small enterprises; medium enterprises are left out entirely. That is where most of the work sits, because a company usually knows what it owes but not which of its vendors are micro or small. The marker is the supplier’s Udyam registration — a vendor that holds one as a micro or small enterprise brings its unpaid dues into the form.

In practice the cleanest way to get this right is to ask. A supplier that is a micro or small enterprise can give you its Udyam registration number, and many now print it on their invoices. If you buy regularly from a vendor and do not know its status, that is the gap to close before the half-year closes, not after.

The obligation falls on the buyer, not the supplier, and it is drawn widely: it applies to companies — private and public alike — that receive goods or services from micro and small enterprises and have not paid within the window. It sits under an order the Ministry of Corporate Affairs issued using its power in Section 405 of the Companies Act 2013, which is why this is a Registrar filing and not a GST or income-tax one.

The 45-day clock behind the form

The 45 days are not a Companies Act number; they come from the MSMED Act, which requires a buyer to pay a micro or small supplier within the period agreed in writing and, where nothing is agreed, within 15 days — and in no case later than 45 days from the day the goods or services were accepted. Cross that line and the amount becomes a reportable due. The clock runs from acceptance, or deemed acceptance, not from the invoice date — a distinction worth getting right before you decide a payment is still inside the window.

The form does not only ask how much is overdue; it asks why. For each amount outstanding beyond 45 days, MSME Form 1 wants the reason for the delay. That turns a filing chore into a useful internal check: a list of which small suppliers your business is quietly funding itself on, and whether that is a deliberate terms decision or simply a process that has drifted.

Filing MSME Form 1 does not cure a late payment, and it was never meant to. The return records that a small supplier was kept waiting; it does not pay them, and it does not switch off the consequences the MSMED Act attaches to paying late.

What filing — and not filing — actually does

Because this is a disclosure, the honest version of ‘do I have to file?’ is a question you should be able to answer with evidence, not a shrug. If you have identified your micro and small suppliers and none of them are owed money beyond 45 days as at 30 September, there is nothing to report for this half and nothing to file. But ‘nothing overdue’ is a finding, not an assumption — it depends on knowing who your micro and small suppliers are and running the 45-day clock against each one.

There is also a reason to care beyond the Registrar. The same 45-day rule that triggers this form is the one that governs delayed-payment consequences under the MSMED Act, and amounts left unpaid to micro and small suppliers can affect how those dues are treated at the income-tax year-end too. The half-yearly return is the visible deadline; the underlying discipline — pay your small suppliers on time, and know which vendors the rule protects — is the part that actually saves money.

If you are not sure which of your suppliers are micro or small, or whether any have slipped past 45 days as at 30 September, that is exactly the review to run before 31 October. Talk to our team and we will map your suppliers, check the clock, and file MSME Form 1 where it is due.

When is the MSME Form 1 due date for October 2026?

MSME Form 1 for the April to September 2026 half-year is due by 31 October 2026, reporting dues to micro and small enterprise suppliers outstanding as at 30 September 2026. The next half-year, October to March, is reported by 30 April. Confirm the current position on mca.gov.in before relying on any extension.

Who has to file MSME Form 1?

Any company — private or public — that owes money to a supplier which is a registered micro or small enterprise, where the payment has been outstanding for more than 45 days from the date the goods or services were accepted. Dues to medium enterprises are not reported in this form.

Do we file a nil MSME Form 1 if nothing is overdue?

If you have identified your micro and small suppliers and none are owed beyond 45 days as at 30 September, there is nothing to report for that half-year. The important part is that ‘nothing overdue’ is a conclusion you have actually checked — by knowing which suppliers are micro or small and running the 45-day clock — not an assumption. Confirm your own position before deciding not to file.

Where does the 45-day limit come from?

From the MSMED Act, which requires payment to a micro or small supplier within the period agreed in writing and, failing an agreement, within 15 days — and never beyond 45 days from acceptance of the goods or services. MSME Form 1 is the Registrar of Companies disclosure that reports amounts left outstanding past that line.

Not sure which of your suppliers are micro or small, or whether any are overdue beyond 45 days as at 30 September?

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