Oct 31, 2025
MSME Payments Report
The Half-Yearly MSME Payments Report is a mandatory compliance requirement under the Micro, Small and Medium Enterprises Development (MSMED) Act, 2006. All companies that procure goods or services from MSME-registered vendors and have outstanding dues to them beyond 45 days must file this report. The purpose of the report is to ensure timely payments to MSMEs and promote transparency in business transactions.
For the April–September half-year period, the due date for submission is 31st October, while for the October–March period, it is 30th April each year. The filing is done through the MSME Form I on the MCA (Ministry of Corporate Affairs) portal, detailing the total outstanding amount and reasons for delayed payments. Non-compliance may attract penalties under the Companies Act, 2013, making timely submission crucial for all eligible entities.