Due Dates For MSME Form 1 (MCA) & MCA New E-Form INC 22A (Active)
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Due Dates For MSME Form 1 (MCA) & MCA New E-Form INC 22A (Active)

MSME and MCA INC 22A Due Dates Form

MSME Form 1 (MCA)

The MSME 1 Form has been devised for the half-yearly return payment with the Registrar of Companies (ROC) against the outstanding payments to Micro or Small Enterprises. The attempt has been made by the Ministry of Corporate Affairs in connection of protecting the rights and interest of the small group of companies or business.

‘Compliance’ should be prioritized by all Specified Companies Whether Public or a Private, Micro or Small and the Ministry laid emphasis on the same.

All the Companies who receives a supply of goods or services from Micro or small enterprises and the payment to these micro and small enterprise suppliers exceeds forty-five days from the date of acceptance (or deemed acceptance) of the relevant good or services then a half-yearly return is required to be submitted to the Ministry of Corporate Affairs on a mandatory basis.

Note: As Per the Applicability of the provisions to file MSME Form 1 by Complaw Software

The points covered in the form:

  • The amount of payment due and
  • The reasons for the delay

As per section 405 of the Companies Act, 2013, (18 of 2013), it is the Central Government who made it necessary for all the “Specified Companies” to furnish the above-notified information regarding payment to micro and small enterprise suppliers.

Due Date for Filing MSME Form 1 (MCA):

1. Initially (One time)

  • Ministry of Corporate Affairs(MCA) in a circular extends due date for filing MGT 07 Annual return form for the companies under the jurisdiction of the Union Territories of Jammu & Kashmir and Ladakh till 31st March 2020. (Read Official Notification)
  • It is mandatory for every company to file MSME Form 1 within 30 days from the date of deployment of said E-form on the MCA portal (as extended by the MCA). All the details of outstanding dues, to Micro or Small enterprises suppliers, existing on the date of notification of this order should be furnished in this form. (Read Official Notification)

2. Thereafter The Half-yearly return

  • The Form MSME I (half-yearly return) needs to be filed within 30 days from the last dates of each half-year in relevant to the outstanding payments to MSE’s i.e. 31st October 2019 (April 2019 to September 2019) 30th April 2020 (for October 2019 to March 2020). FInd the notification here. (Read Notification)


Exemption to this Rule:

  • The Rules’ applicability is not for all the Companies but just for those Specified Companies whose payment to MSMEs suppliers exceed 45 days from the date of acceptance or deemed acceptance of the goods or services as per the provisions under section 9 of the MSME Development Act, 2006.
  • An exemption is also applied in cases where payment against supplier exceeds 45 days but the supplier/Creditors gives a declaration that they do not lie in the category of Micro or small Enterprises.

Now Let us Understand the Relevance of MCA New E-Form INC 22A

After the introduction of new MSME Form 1 for Specified Companies whose outstanding payment to supplier exceed 45 days, the Government has now introduced the address validation form FORM INC-22A (ACTIVE) as per the Companies (incorporation) Rules, 2014 after rule 25 which is required to be followed further.

What is MCA New E-Form INC 22A (Active)?

As per the Company law, the ministry of corporate affairs directs the Companies to get their address validated through E-form INC-22A. There is name tag applicability in the E-form INC-22A which tags identities and verification (ACTIVE). The form is applicable and is mandatory for all the registered companies as per the companies’ Act 2013.

Applicability of Form INC-22A (Active) by MCA

The new revised rules are applicable to the Companies incorporated on or before the 31 December 2017. All the details regarding the company and its relevant registered office should be furnished and submitted through e-Form ACTIVE (Active Company Tagging Identities and Verification) on or before 25.04.2019.

Due Date of Form INC-22A (Active) by MCA with Penalty

As per the Government Rules, filing of Form INC-22A (Active) has been mandated and is required to be filed on or before 25th April 2019. The forms would also be accepted with a late fine of INR 10,000 if filed after 25th April 2019.

NOTE: The government has extended the due date till 15th June 2019.

In a case where a company does not file the INC-22A (ACTIVE) form, the government would not be accepting certain forms from them including:

  • SH-07 (Change in Authorized Capital)
  • PAS-03 (Change in Paid-up Capital)
  • DIR-12 (Changes in Director except for cessation)
  • INC-22 (Change in Registered Office)
  • INC-28 (Amalgamation, de-merger)

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