Instruction Kit for eForm MSME FORM I
(Form for furnishing half yearly return with the registrar in respect of outstanding payments
to Micro or Small Enterprises.)
Table of Contents
1. About This Document ................................................................................................ 2
2. Part I – Law(s) Governing the eForm ......................................................................... 3
3. Part II – Purpose to file the eForm ............................................................................. 4
4. Instructions to fill the eForm ....................................................................................... 5
4.1 Specific Instructions to fill the eForm MSME FORM I ................................................. 5
4.2 Common Instructions to Fill the eForm ...................................................................... 8
5. Important Points for Successful Submission ............................................................ 10
5.1 Fee Rules ................................................................................................................ 10
5.2 Processing Type ...................................................................................................... 10
5.3 SRN Generation ...................................................................................................... 10
5.4 Challan Generation .................................................................................................. 10
Page 1 of 10
Instruction Kit for eForm MSME FORM I
(Form for furnishing half yearly return with the registrar in respect of outstanding payments
to Micro or Small Enterprises.)
1. About This Document
The Instruction Kit has been prepared to help you file eForms with ease. This documents provides
references to law(s) governing the eForms, instructions to fill the eForm at field level and common
instructions to fill all eForms. The document also includes important points to be noted for successful
submission.
User is advised to refer instruction kit specifically prepared for each eForm.
This document is divided into following sections:
Part I – Law Governing the eForm
Part II – Purpose to file the eForm
Part III – Instructions to fill the eForm
Part IV – Important Points for Successful Submission
Click on any section link to refer to the section.
Page 2 of 10
Instruction Kit for eForm MSME FORM I
(Form for furnishing half yearly return with the registrar in respect of outstanding payments
to Micro or Small Enterprises.)
2. Part I – Law(s) Governing the eForm
Section and Rule Number(s) eForm MSME FORM-I is required to be filed pursuant to Order dated 22
January, 2019 issued under Section 405 of the Companies Act, 2013 and which are reproduced for
your reference:
1. Specified Companies (Furnishing of information about payment to micro and small enterprise
suppliers) Order, 2019, all companies, who get supplies of goods or services from micro and
small enterprises and whose payments to micro and small enterprise suppliers exceed forty
five days from the date of acceptance or the date of deemed acceptance of the goods or
services as per the provisions of section 9 of the Micro, Small and Medium Enterprises
Development Act, 2006 (27 of 2006) (hereafter referred to as “Specified Companies”), shall
submit a half yearly return to the Ministry of Corporate Affairs stating the following:
a. the amount of payment due and
b. the reasons of the delay;
2. Every specified company shall file in MSME Form I details of all outstanding dues to Micro or
small enterprises suppliers existing on the date of notification of this order within thirty days
from the date of publication of this notification.
3. Every specified company shall file a return as per MSME Form I annexed to this Order, by 31st
October for the period from April to September and by 30th April for the period from October
to March.
Page 3 of 10
Instruction Kit for eForm MSME FORM I
(Form for furnishing half yearly return with the registrar in respect of outstanding payments
to Micro or Small Enterprises.)
3. Part II – Purpose to file the eForm
All companies, who get supplies of goods or services from micro and small enterprises and whose
payments to micro and small enterprise suppliers exceed forty-five days from the date of acceptance
or the date of deemed acceptance of the goods or services as per the provisions of section 9 of the
Micro, Small and Medium Enterprises Development Act, 2006 (27 of 2006) (hereafter referred to as
“Specified Companies”), shall submit a return to the Ministry of Corporate Affairs in the interval
mentioned below
a. Initial return or
b. Regular half yearly return
Page 4 of 10
Instruction Kit for eForm MSME FORM I
(Form for furnishing half yearly return with the registrar in respect of outstanding payments
to Micro or Small Enterprises.)
4. Instructions to fill the eForm
4.1 Specific Instructions to fill the eForm MSME FORM I
Instructions to fill the eForm are tabulated below at field level. Only important fields that require
detailed instructions to be filled in eForm are explained. Self-explanatory fields are not discussed.
SL No. /
Field Name Instructions
Section Name
Initial return
Select whether the filing is being done for initial return
Regular half yearly or for regular half yearly return.
return
Select the period from drop down in case Regular half
yearly return is selected in 1.
Period
1. April to September
2. October to March
Enter ‘Corporate Identity Number’ (CIN) of the
company.
Corporate Identification
Number (CIN) of the Note: You can search for CIN by entering existing
company registration number or name of the company in the
‘Find CIN’ service under the menu MCA services on
the MCA website.
a
Click the “Pre-fill” button.
1.
System shall automatically display the name and
Prefill Button address of registered office of the company.
System shall also display email ID of the company
and in case there is any change in the email ID, enter
the new valid email ID.
Permanent Account
Enter ‘Permanent Account Number’ (PAN) of the
c Number (PAN) of the
company.
company
Initial return of
outstanding dues to Shall be displayed and mandatory in case Initial
Micro or Small return selected
3.
Enterprises Suppliers.
Total outstanding Enter the Total outstanding amount due as on date of
a
amount due as on date notification of this order
Page 5 of 10
Instruction Kit for eForm MSME FORM I
(Form for furnishing half yearly return with the registrar in respect of outstanding payments
to Micro or Small Enterprises.)
SL No. /
Field Name Instructions
Section Name
of notification of this
order
Particulars of the name
b of suppliers and amount
of payments due
Enter the number of records of the Particulars to be
intimated.
Number of entries Based on the Number of entries, Fields from
‘Financial year from’ to ‘Amount due’ will be
regenerated subject to maximum 99 rows
Enter the Financial Year From and it should be
Financial year From
greater than the date of Incorporation.
Enter the Financial Year To and it should be equal to
Financial year To
SYSDATE.
Name of Supplier Enter the name of Supplier
Enter ‘Permanent Account Number’ (PAN) of the
PAN of Supplier
Supplier
Amount Due Enter the Amount.
Specify the date from
Enter the Date from which amount is due.
which amount is due
Regular half yearly
Shall be displayed and mandatory in case ‘Regular
return of outstanding
half yearly return’ is selected.
dues to Micro or Small
Enterprises Suppliers.
Total outstanding
a Enter the Total outstanding amount due for the period
amount
Particulars of the name
b of suppliers and amount
4.
of payments due
Enter the number of records of the Particulars to be
intimated.
Number of entries Based on the Number of entries, Fields from
‘Financial year from’ to ‘Amount due’ will be
regenerated subject to maximum 99 rows
Page 6 of 10
Instruction Kit for eForm MSME FORM I
(Form for furnishing half yearly return with the registrar in respect of outstanding payments
to Micro or Small Enterprises.)
SL No. /
Field Name Instructions
Section Name
Enter the Financial Year From and it should be
Financial year From
greater than the date of Incorporation.
Enter the Financial Year To and it should be equal to
Financial year To
SYSDATE.
Name of Supplier Enter the name of Supplier
Enter ‘Permanent Account Number’ (PAN) of the
PAN of Supplier
Supplier
Amount Due Enter the Amount.
Specify the date from
Enter the Date from which amount is due.
which amount is due
Reasons for Delay in
Enter the Reasons for Delay in amount of payments
amount of payments
due
due
The eForm should be digitally signed by
DSC
By Director or manager or secretary or CEO or CFO
Designation Select the Designation from the Dropdown
Enter as below instructions
If designation selected is director, please provide
To be an approved DIN.
Digitally DIN of the director; or If designation selected is Manager or CEO or
Signed By PAN of the manager of CFO, please provide a valid PAN.
CEO or CEO; or If designation selected is Secretary, then Please
membership number of provide a valid Membership number_ in case of
the company secretary other than Section 8 company.
In case of Section 8 company and if designation
selected as ‘company secretary’, then please
provide either the membership number or PAN
Attachments Optional attachment(s), if any
Page 7 of 10
Instruction Kit for eForm MSME FORM I
(Form for furnishing half yearly return with the registrar in respect of outstanding payments
to Micro or Small Enterprises.)
4.2 Common Instructions to Fill the eForm
Buttons Particulars
Pre-Fill The Pre-fill button can appear more than once in an eForm.
The button appears next to a field that can be automatically
filled using the MCA database.
Click this button to populate the field.
Note: You are required to be connected to the Internet to
use the Pre-fill functionality.
Attach Click this document to browse and select a document that
needs to be attached to the eForm. All the attachments
should be scanned in pdf format. You have to click the
attach button corresponding to the document you are
making an attachment.
In case you wish to attach any other document, please click
the optional attach button.
Check Form 1. Click the Check Form button after, filling the eForm.
System performs form level validation like checking if all
mandatory fields are filled. System displays the errors and
provides you an opportunity to correct errors. 2. Correct the
highlighted errors.
3. Click the Check Form button again and. system will
perform form level validation once again. On successful
validations, a message is displayed “Form level pre
scrutiny is successful”.
Note: The Check Form functionality does not require
Internet connectivity.
Page 8 of 10
Instruction Kit for eForm MSME FORM I
(Form for furnishing half yearly return with the registrar in respect of outstanding payments
to Micro or Small Enterprises.)
Buttons Particulars
Modify The Modify button is enabled, after you have checked the
eForm using the Check Form button.
To make changes to the filled and checked form:
1. Click the Modify button.
2. Make the changes to the filled eForm.
3. Click the Check Form button to check the eForm
again.
Prescrutiny 1. After checking the eForm, click the Prescrutiny
button. System performs some checks and displays
errors, if any.
2. Correct the errors.
Click the Prescrutiny button again. If there are no errors,
a message is displayed “No errors found”.
The Prescrutiny functionality requires Internet
Connectivity.
Submit This button is disabled at present.
Page 9 of 10
Instruction Kit for eForm MSME FORM I
(Form for furnishing half yearly return with the registrar in respect of outstanding payments
to Micro or Small Enterprises.)
5. Important Points for Successful Submission
5.1 Fee Rules
The following table illustrates the Fee Rules for MSME FORM I.
Normal Additional Logic for
Purpose of the Remarks
S. No Fee (Delay
form Fee Additional Fees
Fee)
Event Time limit
Date (days) for
filing
Form for
furnishing half
yearly return with
the registrar in
1. respect of No fee NA NA
outstanding
payments to
Micro or Small
Enterprises.
5.2 Processing Type
The form will be processed in STP mode.
5.3 SRN Generation
On successful submission of the eForm MSME FORM I, SRN will be generated and shown to the
user which will be used for future correspondence with MCA.
5.4 Challan Generation
On successful submission of the eForm MSME FORM I, challan will be generated depicting the
details of the fees paid by the user to the Ministry. It is the acknowledgement to the user that the
eForm has been filed.
Page 10 of 10
