MCA · statutory due date

MSME-1 due date

Half-yearly return of amounts due to micro and small enterprises.

Next due

30 Oct 2026

Falls on 30 Oct 2026.

FormMSME-1
AuthorityMCA
Frequencyquarterly

The essentials

WhenThe 30th of April, October
Who files itCompanies with payments outstanding to MSME suppliers beyond 45 days
Filed withMCA
If you miss it. Penalty under section 405. Separately, the unpaid expense is disallowed under section 43B(h) until it is actually paid.

A list cannot remind you.

Taxlabs derives your own filing calendar from your entity type and registrations, applies extensions as they are notified, and nudges you before each date — with a CA who files.

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Other MCA due dates

AOC-4 due date

Filing of the audited financial statements with the Registrar of Companies.

MGT-7 due date

Annual return covering shareholding, directors and changes during the year.

DIR-3 KYC due date

Annual confirmation of a director’s contact details and identity.

Frequently asked

When is the MSME-1 due?

The 30th of April, October. The next one falls on 30 Oct 2026.

Who has to file MSME-1?

Companies with payments outstanding to MSME suppliers beyond 45 days.

What happens if MSME-1 is filed late?

Penalty under section 405. Separately, the unpaid expense is disallowed under section 43B(h) until it is actually paid.

Do extensions change this date?

They can. CBDT and CBIC notify extensions from time to time, usually close to the deadline. The date shown here is the statutory one; inside Taxlabs the effective date is used, with any notified extension already applied.

Statutory dates as at the date of publication. Extensions notified after publication are not reflected on this page. This is general information, not advice on your specific filing.