MCA
MSME Form 1 Half-Yearly Return 2026: DSC Rules, Deadline & Penalty
Published October 16, 2026 · By DSCKart
Companies that owe money to micro or small suppliers for too long must report it to the MCA twice a year. The April–September return is due on 31 October 2026, and it is signed digitally. This guide covers the DSC side of that filing.
What is MSME Form 1 and when is it due?
MSME Form 1 is a half-yearly return on payments outstanding to micro and small enterprise suppliers for more than 45 days. The return for 1 April to 30 September 2026 is due by 31 October 2026.
The other half-year, 1 October to 31 March, is due by 30 April. Confirm dates on the MCA portal, as notified dates can change.
Who must file MSME Form 1?
Companies with a payment to a micro or small enterprise supplier outstanding beyond 45 days must file. LLPs, partnership firms and proprietorships are not covered, and a company with no overdue MSME payment has nothing to report.
For each such supplier the form asks for details like the supplier's name, PAN, Udyam registration number, the amount due and the reason for delay. Check the live form for the exact fields. If you run an MSME yourself, see our DSC guide for MSMEs.
Does MSME Form 1 need a DSC?
Yes. The form is signed by a director or other authorised signatory using a Class 3 DSC registered on the MCA portal.
Most companies use a director's Class 3 individual DSC. Class 2 is no longer issued, and new certificates and renewals use FIPS 140-3 tokens. See the DSC for MCA page for what MCA21 requires.
What is the penalty for missing the deadline?
Under Section 405 of the Companies Act, 2013, an initial penalty of ₹20,000 plus ₹1,000 per day of continuing default is described for the company and each officer in default. Check the current amount on the MCA portal or with your professional.
Separate consequences of late payments to MSME suppliers, such as interest under the MSMED Act, are not removed by filing the form.
How do you file it? A practical checklist
Prepare the supplier list first, confirm the signer's DSC is valid and registered, then file and sign on the MCA portal.
- List suppliers with payments pending beyond 45 days as of 30 September, with their Udyam details.
- Check the signer's DSC expiry — see how to check DSC validity.
- Make sure the DSC is registered on the MCA portal for that signer; re-register after renewal if the certificate changes.
- Fill the form, attach the DSC, sign, and pay the fee shown on the portal.
- Keep the SRN and acknowledgement for your records.
What common errors block filing?
An expired or unregistered DSC, a token that the signing utility cannot detect, or a signer whose DSC details do not match the portal are the usual blockers.
- Expired DSC discovered at the last step — renew early.
- Token not detected or emSigner not running — see common DSC errors and fixes.
- DSC not registered for the signer on the portal.
Related MCA guides
See AOC-4 & MGT-7 filing, LLP Form 8 and DIR-3 KYC.
Frequently Asked Questions
What is the due date for MSME Form 1 for April–September 2026?
31 October 2026. The return covers 1 April to 30 September; the October–March return is due by 30 April.
Does MSME Form 1 need a DSC?
Yes. The form is filed on the MCA portal and must be digitally signed by a director or other authorised signatory using a valid Class 3 DSC registered on the MCA portal.
Who must file MSME Form 1?
Companies that have bought goods or services from micro or small enterprise suppliers and have any payment outstanding for more than 45 days. Companies with no such overdue payment have nothing to report.
Do LLPs and proprietorships file MSME Form 1?
No. MSME Form 1 is a Companies Act requirement, so LLPs, partnership firms and sole proprietorships do not file it.
What is the penalty for not filing MSME Form 1?
Under Section 405 of the Companies Act, 2013, sources describe an initial penalty of ₹20,000 on the company and each officer in default, plus ₹1,000 for each day the default continues. Confirm the current amounts on the MCA portal.
What if my DSC has expired?
An expired DSC will block signing at the final step. Renew it, register the new certificate on the MCA portal, and then file. Check expiry before the last week of October.
Need a valid DSC before 31 October?
Get or renew a Class 3 DSC for your director and file without last-minute errors.
General guidance only. Confirm due dates, fees, penalties and form fields on the MCA portal or with a professional.