Which companies must file MSME-1?

Every company required to be audited under Section 44AB of the Income-Tax Act, 1961 (i.e., turnover exceeding ₹10 crore where 95%+ receipts are banking) and every listed company. The rule is contained in the Companies (Specified Companies) Report on Outstanding Dues to Micro and Small Enterprises Rules, 2018.

What is the due date for MSME-1?

For April-September half-year — 30 October. For October-March half-year — 30 April. Both are statutory deadlines under Rule 3 of the 2018 Rules.

Is there a fee for filing MSME-1?

No government fee if filed within the due date. Belated filing attracts additional fee of ₹100 per day under Section 403 of Companies Act 2013 — there is no upper cap.

Does the MSME supplier itself have to file any half-yearly return?

No. The earlier Form I and Form II under Rule 6 of MSME Development Rules, 2006 were discontinued by the MSME Development (Amendment) Rules, 2019 (G.S.R. 561(E)). The surviving return is MSME-1 filed by the **buyer**, not the MSME.

What is the rate of interest the buyer must pay on delayed payment?

Three times the bank rate notified by RBI under Section 2 of the Interest on Deposits Act, 1978, compounded with monthly rests. As on January 2026 the RBI bank rate is 6.50%, hence the effective rate is 19.5% per annum (3×6.50%).

Is a Nil MSME-1 return mandatory if there are no dues to MSMEs?

Yes. The MCA clarification requires a Nil return to be filed even where the company has no MSME suppliers or no outstanding dues, to confirm compliance with the rule.

What is Section 43B(h) of Income-Tax Act?

Inserted by the Finance Act 2023, effective AY 2024-25, it disallows a buyer's deduction for payments to MSME suppliers not made within 45 days (or 15 days where no written agreement exists). The deduction is allowed in the year of actual payment.

Can the buyer dispute an MSME's claim for delayed-payment interest?

Yes — the buyer can approach the Micro and Small Enterprises Facilitation Council (MSEFC) under Section 18 of MSMED Act. The MSEFC's award is final and executable as a civil court decree; appeal lies to the High Court under Section 24.

Editor's pickStartup · Government LicensesRoC Pune Jurisdiction

FSSAI Return Filing in Pune

File Form MSME-1 half-yearly return on outstanding dues to MSME suppliers. Due 30 April & 30 October. Nil fee on time, ₹100/day late. Section 43B(h) impact.

Statutory basis: Food Safety and Standards Act, 2006; FSS (Licensing and Registration of Food Businesses) Regulations, 2011.

Turnaround

7–14 Days

₹

Starts from

₹1,599

Money-back accuracy

Guaranteed

Total starting from

₹1,599

Professional + estimated government fee

Professional fee₹1,499 starts with

Government fee (est.)₹100 (Pune)

Turnaround7–14 Days

Money-back accuracy. CA/CS specialist. Tracked client portal.

CONFIRMEDverified 25 Aug 2026

Total starting from

₹1,599

7–14 Days

Prof: ₹1,499•Govt: ₹100• Guaranteed

Dedicated specialist

CA-led, named point of contact

Tracked client portal

Real-time status, end-to-end

Money-back accuracy

Refile-free if our error

Flat-fee pricing

No hidden charges, ever

About this service

FSSAI Registration is a mandatory statutory authorization issued by the Food Safety and Standards Authority of India (FSSAI) under the FSS Act, 2006. Every Food Business Operator (FBO)—ranging from cloud kitchens, food manufacturers, transporters, distributors, to retail outlets—must secure registration or licensing prior to commencing operations. Applications are filed digitally via the FoSCoS portal with mandatory hygiene disclosures.

Eligibility & thresholds

Minimum

Basic: Annual turnover up to ₹12 Lakh
State: Turnover ₹12 Lakh to ₹20 Crore
Central: Turnover above ₹20 Crore / Multi-state

Maximum

Production capacity criteria apply
1 to 5 years registration validity
Quarterly/annual compliance returns

Statutory floor

FSMS plan & hygiene disclosure mandatory
NOC from local municipality/gram panchayat
14-digit FSSAI number display required

What's included

Everything in one transparent fee — no add-ons, no surprises.

Category Assessment

Turnover and production scale evaluation to select Basic, State, or Central license.

FoSCoS Portal Filing

Direct submission of Form A / Form B on the official food safety portal.

Document Validation

Scrutiny of premises proofs, water test reports, list of food products, and layout plans.

FSMS Hygiene Declarations

Drafting compliant Food Safety Management System declarations and owner affidavits.

Query Resolution

Immediate response to Food Safety Officer (FSO) inspections or clarification requests.

14-Digit License Delivery

Digital certificate issuance with guidance on mandatory packaging and premises display.

Government Fee Breakdown

Government charges only — separate from I-Pro's professional fee. All figures verified as of 25 August 2026.

Fee Component	Amount (₹)	Basis / Authority
FSSAI Return Filing in Pune Statutory Fee	₹100	Official government fee schedule (separate from professional fee)Statutory Authority
Total Government Fee	₹100	(for default assumptions stated below)

Fee Component

FSSAI Return Filing in Pune Statutory Fee

Amount (₹)

₹100

Basis / Authority

Official government fee schedule (separate from professional fee)Statutory Authority

Total Government Fee

₹100

(for default assumptions stated below)

Government charges only — verified statutory schedule for Pune, Maharashtra. Professional fee separate.

Required documents

Each list identifies exactly what to provide — and what you do not need to submit. Use the accordions to expand.

1
PAN Card of Applicant / Entity
Mandatory government identity verification for all Indian registrations.
2
Identity & Address Proof (Aadhaar / Passport / Voter ID)
Valid government identity proof of promoters, directors, or authorized signatories.
3
Registered Office Address Proof (Utility Bill / Rent Agreement)
Electricity bill, telephone bill, or rent deed not older than 2 months along with owner NOC.
4
Digital Signature Certificate (DSC) / Authorization Letter
Class-3 DSC or board resolution authorizing the representative to file.

How it works

Each step is labelled with who performs it — Customer, I-Pro, or the Regulator. Form names are linked to the official portal.

1
Customer⏱ 1 - 3 Days
Step 1: **I-Pro**
**I-Pro**: Diarise Form D1 due date (31 May) and Form D2 due dates (30 September and 31 March) for each licensee client.
2
I-Pro⏱ 1 - 3 Days
Step 2: **FBO**
**FBO**: Compile the annual data — list of products, quantities, turnover, stock, raw materials — for the previous FY (April-March); share with I-Pro.
3
I-Pro⏱ 1 - 3 Days
Step 3: **I-Pro**
**I-Pro**: Login to **FoSCoS** with the FBO's existing user ID; navigate to "Returns → Annual Return Form D1".
4
I-Pro⏱ 1 - 3 Days
Step 4: **I-Pro**
**I-Pro**: Select the relevant FY (e.g., 2025-26 for return filed in 2026); verify the FBO's licence details auto-fetched from FoSCoS.
5
I-Pro⏱ 1 - 3 Days
Step 5: **I-Pro**
**I-Pro**: Enter product-wise quantities — manufactured / imported / distributed / sold — for each food category in the licence; enter opening and closing stock; enter turnover.
6
I-Pro⏱ 1 - 3 Days
Step 6: **I-Pro**
**I-Pro**: Enter raw material details — list of raw materials with quantities and supplier FSSAI licence numbers.
7
I-Pro⏱ 1 - 3 Days
Step 7: **I-Pro**
**I-Pro**: Confirm whether any product was recalled or any improvement notice was issued during the FY; enter details if yes.
8
I-Pro⏱ 1 - 3 Days
Step 8: **FBO**
**FBO**: Digitally submit Form D1 on FoSCoS (using Aadhaar OTP / DSC); the portal generates an acknowledgement with date of filing.
9
I-Pro⏱ 1 - 3 Days
Step 9: **I-Pro**
**I-Pro**: Download the filed Form D1 acknowledgement and file with FBO's compliance records; archive for at least 5 years.
10
Regulator⏱ 1 - 3 Days
Step 10: **I-Pro**
**I-Pro**: For milk / milk products clients — repeat the process for Form D2 half-yearly return by 30 September and 31 March.

Post-registration compliance

What to file next. I-Pro handles these as part of the annual compliance package.

Filing	Form	Deadline
Annual Food Safety Return FoSCoS / FSSAI	`Form D-1`	Annually by 31 May
License Renewal Application FoSCoS / FSSAI	`Form A/B Renewal`	At least 30 days prior to license expiry
Water Potability Testing Report FSSAI	`Lab Analysis Report`	Semi-annually from NABL accredited lab
Food Safety Supervisor (FSS) Nomination FSSAI	`FoSTaC Certificate`	Prior to commercial operation

Filing

Annual Food Safety Return

FoSCoS / FSSAI

Form

Form D-1

Deadline

Annually by 31 May

Filing

License Renewal Application

FoSCoS / FSSAI

Form

Form A/B Renewal

Deadline

At least 30 days prior to license expiry

Filing

Water Potability Testing Report

FSSAI

Form

Lab Analysis Report

Deadline

Semi-annually from NABL accredited lab

Filing

Food Safety Supervisor (FSS) Nomination

FSSAI

Form

FoSTaC Certificate

Deadline

Prior to commercial operation

Penalties for non-compliance

Statutory penalties under governing regulatory provisions. Avoid non-compliance delays.

Non-compliance	Provision	Penalty
Operating food business without FSSAI license	Section 63 of FSS Act 2006	Imprisonment up to 6 months and fine up to ₹5 Lakh
Delay in filing Annual Return (Form D-1)	Regulation 2.1.13 FSS (Licensing) Regulations	₹100 per day of delay up to license suspension
Non-display of 14-digit FSSAI license number	Section 31 & Licensing Conditions	Statutory improvement notice + compoundable fines

Non-compliance

Operating food business without FSSAI license

Provision

Section 63 of FSS Act 2006

Penalty

Imprisonment up to 6 months and fine up to ₹5 Lakh

Non-compliance

Delay in filing Annual Return (Form D-1)

Provision

Regulation 2.1.13 FSS (Licensing) Regulations

Penalty

₹100 per day of delay up to license suspension

Non-compliance

Non-display of 14-digit FSSAI license number

Provision

Section 31 & Licensing Conditions

Penalty

Statutory improvement notice + compoundable fines

Common mistakes to avoid

Avoidable filing errors that cause delays or rejection. Each can be resolved before submission.

1
Selecting Basic Registration instead of State/Central License
Why: Operating under the wrong turnover or capacity tier attracts Section 63 penalties (imprisonment and fines up to ₹5 Lakh).
Fix: We audit your turnover and production metrics to determine the exact statutory license category.
2
Missing FSMS hygiene plan or expired water test report
Why: Manufacturing and catering applications without compliant hygiene protocols face rejection on FoSCoS.
Fix: We draft customized Food Safety Management System declarations and guide required test certifications.
3
Not displaying 14-digit FSSAI number on packaging and premises
Why: Section 31 requires prominent display; failure leads to non-compliance notices during surprise audits.
Fix: We provide pre-formatted statutory display templates upon license grant.

Frequently asked questions

Everything you need to know about this service.

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