DPT-3 Due Date Extended to 31 July 2026 - A Welcome Relief for Companies

The Ministry of Corporate Affairs (MCA) has provided much-needed relief to companies by allowing Form DPT-3 for FY 2025-26 to be filed up to 31 July 2026 without payment of additional fees. This relaxation has been granted through General Circular No. 02/2026 dated 19 June 2026.

What is Form DPT-3?

Form DPT-3 is an annual return that companies are required to file with the Registrar of Companies (ROC) to report:

Deposits accepted by the company, if any.
Loans and other amounts that are treated as exempted deposits under the Companies Act, 2013.

Many companies mistakenly believe that DPT-3 is required only if they have accepted public deposits. However, even companies having outstanding director loans, inter-corporate borrowings, bank loans, or certain advances may be required to file this form.

What Has Changed?

Normally, the due date for filing DPT-3 for FY 2025-26 was 30 June 2026. MCA has now allowed companies to submit the form up to 31 July 2026 without any additional filing fees.

The relaxation has been granted due to the capacity enhancement and restoration activities being carried out at the MCA Data Centre following a fire incident that occurred on 5 June 2026. As a result, stakeholders may have faced difficulties in accessing MCA services and completing filings within the original timeline.

Important Point to Remember

The MCA circular does not completely change the legal requirement of filing DPT-3. It only provides relief from additional fees up to 31 July 2026.

Therefore:

Original due date: 30 June 2026
Filing allowed without additional fees: Up to 31 July 2026
Filing after 31 July 2026: Additional fees will apply as per MCA rules.

Who Should Utilize This Extension?

This extension will be beneficial for:

Private Limited Companies
Public Limited Companies
One Person Companies (OPCs)
Startups and MSMEs
Companies having outstanding loans from directors, banks, shareholders, or group entities as on 31 March 2026.

Practical Advice

Although an additional month has been provided, companies should not wait until the last week of July. Gathering loan details, obtaining auditor certifications (where applicable), reconciling balances, and completing ROC filings often takes time.

Early filing helps avoid:

Last-minute portal issues,
Data mismatches,
Compliance stress, and
Unnecessary penalties.

Conclusion

The MCA's decision to allow DPT-3 filing up to 31 July 2026 without additional fees is a welcome relief for companies and professionals. It provides extra time to ensure accurate compliance while addressing the technical disruptions caused by the MCA Data Centre restoration activities.

Companies should use this opportunity wisely and complete their DPT-3 filings well before the extended deadline to remain fully compliant and avoid future complications.