Commercial’s The Micro, Small and Medium Enterprises Development Act, 2006 (2027 Edition) is a comprehensive legal reference presenting the bare text of the MSMED Act, 2006 (Act 27 of 2006, dated 16 June 2006), as amended by the Micro, Small and Medium Enterprises Development (Amendment) Act, 2026 (Act 16 of 2026, dated 13 August 2026). Published by Commercial Law Publishers (India) Pvt. Ltd., this edition includes short comments to facilitate understanding and practical application of the statutory provisions. It brings together the principal legislation, relevant rules, notifications, policies, and supplementary legal materials governing the development, regulation, and support of micro, small, and medium enterprises in India.

The book provides a consolidated reference for understanding the legal framework applicable to MSMEs, including their classification, registration-related provisions, institutional support, access to finance, public procurement, and protection against delayed payments. It also incorporates important supplementary materials and notifications relevant to MSME operations, making it useful for legal research, regulatory compliance, academic study, and professional reference.

The content includes the following key legislations, rules, policies, and related materials:

• The Micro, Small and Medium Enterprises Development Act, 2006

• The Micro, Small and Medium Enterprises Development (Furnishing of Information) Rules, 2016

• The Micro, Small and Medium Enterprises Fund Rules, 2016

• The National Board for Micro, Small and Medium Enterprises Rules, 2006

• The Public Procurement Policy for Micro and Small Enterprises (MSEs) Order, 2012

• Format of Memorandum and Procedure for Filing its Matters

• The Delhi Micro and Small Enterprises Facilitation Council Rules, 2007

• Notifications specifying enterprises covered under the MSMED Act, 2006

• Guidelines for financial assistance to States or State Agencies for setting up Mini Tool Rooms and Training Centres

• Extracts from relevant provisions of legislation affecting small-scale and ancillary industrial undertakings

• The Interest on Delayed Payments to Small Scale and Ancillary Industrial Undertakings Act, 1993

• The framework for revival and rehabilitation of micro, small, and medium enterprises

• The Specified Companies (Furnishing of Information about Payment to Micro and Small Enterprise Suppliers) Order, 2019, as amended

• Criteria for classifying enterprises as micro, small, and medium enterprises, including the amendment specified on the cover

This edition is particularly suitable for:

• Law students and academicians studying business, commercial, and industrial legislation

• Advocates and legal practitioners handling MSME disputes and delayed-payment matters

• Chartered accountants, company secretaries, and tax professionals advising MSMEs

• Entrepreneurs and business owners seeking to understand the legal framework applicable to their enterprises

• Corporate compliance officers and consultants dealing with MSME regulations and procurement requirements

• Government officials, procurement professionals, and institutions involved in MSME development and facilitation

Whether used for examination preparation, legal research, business compliance, or professional practice, the 2027 edition of Commercial’s The Micro, Small and Medium Enterprises Development Act, 2006 offers a practical statutory reference with short comments and supplementary legal materials relating to the development and regulation of MSMEs in India.