Half yearly returns for MSMEs notified by MCA.

MCA has notified half yearly monthly return of all companies to be filed on respective due dates and the initial return due on 22nd February 2019.

All companies, who get supplies of goods or services from MSME and whose payments to MSME suppliers exceed 45 days from the date of acceptance shall file a Half year to MCA.

Time Lines for filing:

Sl no

Return period

Due date


Initial return as on 22 January 2019

22nd February 2019 (30 days from the date of Notification).


April to September

31st October


October to March

30th April


Following are the Contents of the Return

A. Total Outstanding dues as on Return period.

Financial Years/Particulars

Name of the Supplier

PAN of the Supplier

Amount Due

Specify the date from which is due

















B. Reason of Delay if any




Identification of MSME for the purpose of filing the form is very Key for the compliance.

MSMEs can be identified by obtaining the Udyog Aadhar Memorandum (UAM) number from the supplier and verify it from the link. Verify UAM.

Therefore  kindly obtain the UAM of all suppliers for the purpose.

For notification Click Source MCA


Posted on 18/02/2019
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