valid as on 21/11/2024

Section 405. Power of Central Government to direct companies to furnish information or statistics
Effective from 12-09-2013

(1) The Central Government may, by order, require companies generally, or any class of companies, or any company, to furnish such information or statistics with regard to their or its constitution or working, and within such time, .

(2) Every order under sub-section (1) shall be published in the Official Gazette and may be addressed to companies generally or to any class of companies, in such manner, as the Central Government may think fit and the date of such publication shall be deemed to be the date on which requirement for information or statistics is made on such companies or class of companies, as the case may be.

(3) For the purpose of satisfying itself that any information or statistics furnished by a company or companies in pursuance of any order under sub-section (1) is correct and complete, the Central Government may by order require such company or companies to produce such records or documents in its possession or allow inspection thereof by such officer or furnish such further information as that Government may consider necessary.

If any company fails to comply with an order made under sub-section (1) or sub-section (3), or furnishes any information or statistics which is incorrect or incomplete in any material respect, the company and every officer of the company who is in default shall be liable to a penalty of twenty thousand rupees and in case of continuing failure, with a further penalty of one thousand rupees for each day after the first during which such failure continues, subject to a maximum of three lakh rupees.

(4) If any company fails to comply with an order made under sub-section (1) or subsection(3), or knowingly furnishes any information or statistics which is incorrect or incomplete in any material respect, the company shall be punishable with fine which may extend to twenty-five thousand rupees and every  of the company who is in default, shall be punishable with imprisonment for a term which may extend to six months or with fine which shall not be less than twenty-five thousand rupees but which may extend to three lakh rupees, or with both.

(5) Where a  carries on business in India, all references to a company in this section shall be deemed to include references to the foreign company in relation, and only in relation, to such business.

1. The earlier order and MSME Form I dated 22.01.2019 stands substituted vide the new order titled the Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Amendment Order, 2024 dated 15.07.2024.  To view the Order Click Here and to view the revised Form, Click Here.

2. Central government directs every specified company to file in MSME Form I details of all outstanding dues to Micro or small enterprises suppliers existing on the date of notification of this order within thirty days from the date of publication of this notification vide the Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order, 2019 dated 22.01.2019. To view the Order and Form, Click Here.

3. MCA has extended the last date of filing initial return in MSME Form I vide its circular dated dated 21.02.2019. To view the Circular, Click Here.

Substituted vide Companies (Amendment) Act, 2020 dated 28.09.2020 with effect from 21.12.2020. To view the Act, Click Here. To view the commencement notification, Click Here
2(59) Officer includes any director, manager or key managerial personnel or any person in accordance with whose directions or instructions the Board of Directors or any one or more of the directors is or are accustomed to act
2(43) Foreign Company means any company or body corporate incorporated outside India which,—

(a) has a place of business in India whether by itself or through an agent, physically or through   electronic mode;

(b) conducts any business activity in India in any other manner.

The Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Amendment Order, 2024 dated 15.07.2024


The Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order, 2019 dated 22.01.2019 (The order stands substituted on 15.07.2024)


Commencement Notification under Companies (Amendment) Act, 2020 dated 21.12.2020


Companies (Amendment) Act, 2020 dated 28.09.2020


Enforcement notification S.O.2754 (E) dated 12/09/2013


Circular on extension of last date of filing initial return in MSME Form I dated 21.02.2019


Form MSME 1- substituted vide MCA Notification dated 15.07.2024


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