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of <h1>Companies Must File MSME Form I for Pending Payments Over 45 Days by October 31 and April 30</h1> Every specified company must file a return using MSME Form I by October 31 for the period from April to September and by April 30 for the period from October to March. This requirement applies only to companies with payments pending for more than 45 days to any micro or small enterprises, as per the Micro, Small and Medium Enterprises Development Act, 2006. This provision was added through a notification dated July 15, 2024.
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