Filing of MSME Return for half year ended March 31, 2024 ROC MSME Form 1
MSME All the Companies, that get supplies of goods and services from Micro, Small and Medium Enterprises (MSME) and whose payments to MSME exceed 45 days from the date of acceptance of goods and services shall in MSME Form 1 submit half yearly return to the MCA latest by October 31 and April 30 of each year. Keeping in view the above, if your Company accepts goods and services from MSME and the payment has not been made within 45 days of acceptance of goods and services, you are required to file the return for the half-year that ended on March 31, 2024, MSME Form-1 at the earliest but not later that April 30, 2024. Please note that this Return is required to be filed only if you have MSME vendors/suppliers AND the payment against their invoices has been made after 45 days of the due date. Please also note that an NIL return is NOT required to be filed.