Question: Whether the due date of filing MSME FORM I for the half year period from October, 2019 to March, 2020 is 30th April, 2020 as original or has it been extended to 30th September, 2020?
Answer: The due date of filing e-form MSME FORM I (half yearly return) for the half year period from October, 2019 to March, 2020 is 30th April, 2020 only and has not been extended to 30th September, 2020.
Important Note:
- It has to be noted that the due date of filing MSME FORM I for the half year period from October, 2019 to March, 2020 has not been extended by any Government Authority by any notification served in public domain (i.e., neither by Ministry of Corporate Affairs (MCA) nor by Ministry of Finance (MoF)), hence, the due date stands same as earlier only i.e., 30th April, 2020.
- It has to be understood that the Companies Fresh Start Scheme, 2020 (CFSS, 2020) dated 30th March, 2020 introduced by MCA does not extends any due date for any form but it just provides an additional fee waiver, that also, for only 76 e-forms as notified on the website of MCA pursuant to CFSS, 2020 and it does not includes MSME FORM-I.
- Also, it should be noted that as per Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order, 2019 dated 22 January, 2019 pursuant to which MSME FORM I is being filed, neither there is any filing fee for filing MSME FORM-I (i.e., filing fee is Rupees Zero) nor there is any additional fee on late filing of the said form after its due date because there is no fee payment clause in the said order.
- Hence, it can be concluded that the due date for filing the MSME FORM I for the half year period from October, 2019 to March, 2020 remains same as earlier 30th April, 2020 pursuant to Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order, 2019 dated 22 January, 2019 and has not been extended to September, 2020 vide any notification of Government. But, even if the said form is filed after its due date, still, MCA does not imposes any additional fee for filing the said form after due date.