The Ministry of Corporate Affairs (MCA) has extended the deadline for filing Form DPT-3 for FY 2025-26 to 31 July 2026, waiving additional fees during this period. This relief follows a fire incident at the MCA Data Centre on 5 June 2026, which disrupted portal services. If your company has outstanding loans, director borrowings, or any receipts not treated as deposits, this update directly affects your compliance calendar. Here is everything you need to know to file on time and penalty-free.
Key Information at a Glance
Detail | Information |
Form Name | Form DPT-3 (Return of Deposits) |
Financial Year | FY 2025-26 |
Reporting Date | 31 March 2026 |
Original Due Date | 30 June 2026 |
Extended Due Date | 31 July 2026 (No additional fees) |
Governing Circular | General Circular No. 02/2026 dated 19 June 2026 |
Applicable To | All companies except Government Companies |
Filing Portal | MCA V3 Portal |
Certificate Required | Auditor’s Certificate (where applicable) |
Why Has MCA Extended the DPT-3 Deadline?
On 5 June 2026, a fire incident occurred at the MCA Data Centre, causing significant disruption to portal services. MCA has been carrying out capacity enhancement and restoration activities since then, which affected companies’ ability to file forms on time.
Through General Circular No. 02/2026 dated 19 June 2026, MCA decided to allow all companies to file Form DPT-3 for FY 2025-26 without paying any additional fees up to 31 July 2026. This one-month extension is a practical relief measure, not a change in the law. The statutory obligation to file still stands – only the fee waiver has been extended.
What Is Form DPT-3 and Who Must File It?
Form DPT-3 is an annual statutory return that companies must file with MCA to report outstanding deposits and receipts not treated as deposits under the Companies Act, 2013. Its primary purpose is to ensure financial transparency and protect the interests of depositors and creditors.
Who Must File Form DPT-3?
The following types of companies are required to file Form DPT-3 every year:
- Private limited companies
- Public limited companies
- One Person Companies (OPCs)
- Section 8 (Not-for-Profit) companies
Government companies, NBFCs regulated by RBI, and housing finance companies registered with the National Housing Bank are generally exempt.
What Needs to Be Reported?
- Deposits accepted from members or the public
- Loans from directors or their relatives (in private companies)
- Inter-corporate loans and outstanding borrowings as on 31 March 2026
- Any other outstanding receipts not classified as deposits under the Companies Act
Important: Even if your company has zero deposits, you may still need to file a NIL return. It is safer to file and confirm compliance than to skip it.
What Happens If You Miss the 31 July 2026 Deadline?
Filing after 31 July 2026 will attract additional MCA fees. Beyond that, persistent non-compliance can lead to serious legal consequences under the Companies Act, 2013:
Violation | Penalty |
Non-filing of DPT-3 (Rule 21) | Fine up to Rs. 5,000 on the company and every officer in default + Rs. 500 per day for continuing default |
Illegal acceptance of deposits (Section 73) | Minimum Rs. 1 crore or twice the deposit amount (whichever is lower), extendable to Rs. 10 crore |
Officer in default (Section 73) | Imprisonment up to 7 years + fine between Rs. 25 lakh and Rs. 2 crore |
Practical Action Points Before 31 July 2026
Use this extended timeline wisely. Here is a step-by-step compliance checklist:
- Confirm whether your company is required to file Form DPT-3 (check outstanding loans, director advances, and deposits)
- Gather all financial data as on 31 March 2026, including outstanding loan amounts and creditor details
- Obtain the Auditor’s Certificate wherever it is required under the rules
- Verify all figures, disclosures, and CIN details before filling the form
- Log in to the MCA V3 Portal and complete the filing well before 31 July 2026
- Download and save the acknowledgement receipt as proof of compliance
- Avoid last-minute filing – MCA portals often face traffic congestion near deadlines
Conclusion
The MCA’s decision to extend the Form DPT-3 deadline to 31 July 2026 is a welcome relief for companies still recovering from the data centre disruption. However, the filing obligation remains unchanged. Companies must report all outstanding deposits and non-deposit receipts as on 31 March 2026, attach the Auditor’s Certificate where required, and complete the filing on the MCA V3 Portal before the deadline. Use this extended window wisely – review your records now, complete the verification, and file early to avoid any last-minute portal issues or compliance risks.
Frequently Asked Questions (FAQs)
1. Is the extended deadline of 31 July 2026 available to all companies?
Yes. The extension applies to all companies required to file Form DPT-3, except government companies. There are no additional conditions attached.
2. Will companies have to pay a penalty for filing between 30 June and 31 July 2026?
No. MCA has waived the additional fee for this period. Companies filing on or before 31 July 2026 will not attract any late filing charges.
3. Does my company need to file a NIL return if it has no deposits?
If your company has no outstanding deposits or receipts not treated as deposits as on 31 March 2026, technically no filing is required. However, many professionals recommend filing a NIL return to avoid any compliance ambiguity.
4. Where do I file Form DPT-3?
Form DPT-3 must be filed through the MCA V3 Portal at mca.gov.in. Make sure you are logged in with the correct company credentials and DSC (Digital Signature Certificate).
5. What documents are needed for filing?
At a minimum, you will need the company’s CIN, financial data on outstanding amounts as on 31 March 2026, and an Auditor’s Certificate wherever applicable under the Companies (Acceptance of Deposits) Rules, 2014.
