MSME/ SSI/ Udyog Aadhar Registration

MSME stands for Micro, Small and Medium Enterprises. MSME plays a pivotal role in the growth of Indian economy which is majorly dependent upon agriculture and small business. MSME being the backbone of the economy is highly supported by the government. The government of India provides various subsidies, schemes & incentives to MSME’s through Micro, Small & Medium Enterprises Development (MSMED) Act.

To avail various benefits, incentives, schemes, and subsidies granted by the government to MSME, entrepreneurs need to register themselves as MSME under MSMED Act. The registration is called MSME/SSI/Udyog Aadhar Registration.

MSME are classified into 2 classes- Manufacturing and Service Enterprises. The limit for investment in plant and machinery / equipment for manufacturing / service enterprises are as under:

Type of Enterprise Manufacturing Enterprises Service Enterprises
Investment in Plant & Machinery
Micro Enterprises Does not exceed 25 lakhs Does not exceed 10 lakhs
Small Enterprises More than 25 lakhs but does not exceed 5 crores More than 10 lakhs but does not exceed 2 crores
Medium Enterprises More than 5 crores but does not exceed 10 crores More than 2 crores but does not exceed 5 crores

Benefits of MSME Registration

  • Easy access to credit
  • Cheaper bank loans
  • Tax Exemptions
  • Opportunities to participate in exhibitions abroad
  • Capital Investment subsidies
  • Power tariff subsidies
  • Priority sector lending

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Due Date Reminder

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July Aug Sep Oct Nov Dec
All
07 Apr 25 Payment of TCS collected in March. In case of government offices where : (a) TDS is deposited by challan, 7th April is the last date to deposit TDS. (b) TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.
07 Apr 25 Return of External Commercial Borrowings for March.
07 Apr 25 Payment of Equalization levy (Google Tax) charged on specified digital services during March.
10 Apr 25 Monthly Return by Tax Deductors for March.
10 Apr 25 Monthly Return by e-commerce operators for March.
11 Apr 25 Monthly Return of Outward Supplies for March.
13 Apr 25 Quarterly Return of Outward Supplies for January-March.
13 Apr 25 Monthly Return by Non-resident taxable person for March.
13 Apr 25 Monthly Return of Input Service Distributor for March.
14 Apr 25 Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for purchase of property in February.
14 Apr 25 Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in February.
14 Apr 25 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in February.
14 Apr 25 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in February.
15 Apr 25 E-Payment of PF for March.
15 Apr 25 Payment of ESI for March
15 Apr 25 Upload of Statement of Foreign Remittances by banks and other authorised dealers for January-March.
18 Apr 25 Payment of GST by Composition taxpayers for January-March .
20 Apr 25 Monthly Return by persons outside India providing online information and data base access or retrieval services, for March.
20 Apr 25 Add/amend particulars (other than GSTIN) in GSTR-1 of March. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Apr 25 Summary Return cum Payment of Tax for March by Monthly filers. (other than QRMP).
22 Apr 25 Add/amend particulars (other than GSTIN) in GSTR-1 of Mar quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep. . It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
22 Apr 25 Summary Return of January-March quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
24 Apr 25 Summary Return of January-March quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi.
25 Apr 25 Half yearly Details of goods/capital goods sent to & from job worker for October -March for turnover above 5 cr.
25 Apr 25 Yearly Details of goods/capital goods sent to & from job worker for April-March for turnover upto 5 cr.
28 Apr 25 Return for March by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 Apr 25 Taxpayers with Turnover upto Rs 5 Crores in 2023-24 can opt in or opt out of QRMP Scheme from April-June quarter. Those already availing the scheme not required to reapply.
30 Apr 25 Summary of Outward & Inward supplies for FY 24-25 by Composition taxpayer.
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