File Form MSME to ROC for any payment due to MSME which is not been paid or paid after 45 days in relevant half year, there is no filing fees for this form, It's a more of like a self disclosure and due to requirement under MSME act (as amended), there is no need of any detailed attachment required, Further details on MCA website. On MCA services, Post login at mca you can upload this form... If you don't know to work with MCA delegate it to CS