MSME-1 (half-yearly) — due dates 2026
Half-yearly return: Oct–Mar period → 30 Apr; Apr–Sep period → 31 Oct.
Who must file
Companies with payments to MSME vendors outstanding > 45 days
Penalty if missed
Penalty u/s 405(4) — up to ₹25,000 for the company.
Upcoming due dates
| Due date | Filing | Type |
|---|---|---|
| 31 Oct 2026in 141 days | MSME-1 (half-yearly)Q2 (Jul–Sep) | ROC |
| 30 Apr 2027in 322 days | MSME-1 (half-yearly)Oct–Mar half-year | ROC |