Specified companies must file half-yearly MSME Form I reporting outstanding payments to micro and small enterprise suppliers and reasons for delay. Specified Companies whose payments to micro and small enterprise suppliers exceed forty five days must submit half-yearly returns in MSME Form I stating the amount of payment due and reasons for delay; an initial return of outstanding dues must be filed within thirty days of the notification, and regular returns by 31 October and 30 April, with supplier particulars, amounts, due dates and a signed declaration.