DPT-3 Filing Due Date Extended to 31 July 2026 for FY 2025-26: What Companies Need to Know
Introduction Every year, companies registered under the Companies Act, 2013 are required to file Form DPT-3 — the Return of Deposits — by 30 June. For FY 2025-26, however, an unexpected disruption at the MCA Data Center has prompted the government to step in with timely relief. Through a formal circular, the MCA has pushed the deadline to 31 July 2026, giving companies an additional month to complete this critical annual compliance without incurring any additional fees. For finance teams and compliance officers scrambling to meet the original deadline, this extension is a significant reprieve — but it is not a reason to delay. What is Form DPT-3? Form DPT-3 is an annual compliance filing mandated under Section 73 of the Companies Act, 2013, read with Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014. It must be filed with the Registrar of Companies (ROC) and covers all amounts outstanding as on 31 March of the financial year. What DPT-3 covers Deposits accepted by the company, if any, along with depositor details. Exempted deposits — amounts not classified as deposits under the Act, including director loans to private companies, inter-corporate borrowings, bank loans, and certain advances. These must still be reported even if they are not deposits. Important: A common misconception is that DPT-3 is required only if a company has accepted public deposits. Any company with outstanding director loans, bank borrowings, or inter-corporate loans is also required to file. Every company incorporated under the Companies Act, 2013 — except government companies and those specifically exempted under Rule 1(3) — must file DPT-3 annually. This includes private limited companies, public limited companies, one-person companies, and even Section 8 (non-profit) companies. The Date Extension at a Glance Original due date 30 June 2026 FY 2025-26 annual return Extended due date 31 July 2026 No additional fees if filed by this date Key relief Companies filing Form DPT-3 on or before 31 July 2026 will not be required to pay any additional fees. Filings made after 31 July 2026 will attract additional fees as per normal rules. The statutory obligation to file remains unchanged — only the fee waiver window has been extended. The MCA Notification: General Circular No. 02/2026 The extension was formally announced through MCA General Circular No. 02/2026 dated 19 June 2026, bearing F.No. Policy-02/2/2020-CL-V-MCA. The circular was signed by Indrajit Vania, Joint Director (Policy), and was issued with the approval of the competent authority. It is addressed to the DGCOA, all Registrars of Companies, all Regional Directors, and all stakeholders. Circular number General Circular No. 02/2026 Date of issue 19 June 2026 File number F.No. Policy-02/2/2020-CL-V-MCA Signed by Indrajit Vania, Joint Director (Policy) Reason for extension Fire at MCA Data Center on 05 June 2026 Applicable to All companies filing DPT-3 under Rule 16 The primary reason cited for the extension is the fire that broke out at the MCA Data Center on 5 June 2026. Following this incident, significant capacity enhancement and restoration activities were undertaken, making it difficult for companies and professionals to access MCA21 portal services reliably. Recognising this practical difficulty, the MCA extended the fee waiver window to ensure stakeholders are not penalised for system-related delays beyond their control. Warning: Don’t wait until 31 July While the deadline has been extended, companies are strongly advised to avoid last-minute filing. Review outstanding loan and deposit records, reconcile financial data, and prepare Form DPT-3 well in advance to ensure accuracy and timely submission — especially given that MCA systems are still in restoration phase. Consequences of Missing the Extended Deadline Companies that fail to file DPT-3 even by the extended date of 31 July 2026 will face additional fees on top of standard filing charges. In more serious cases of non-compliance, penalties under Section 73 can be severe: The higher of Rs. 1 crore or twice the deposit amount (up to Rs. 10 crore) for companies accepting deposits without complying with rules. Officers in default may face imprisonment of up to 7 years along with personal fines ranging from Rs. 25 lakh to Rs. 2 crore. Rule 21 adds a fine of up to Rs. 5,000, plus Rs. 500 per day for ongoing defaults. Beyond financial penalties, non-compliance can also affect investor due diligence and funding rounds. A missing DPT-3 is flagged during standard MCA compliance checks, raising concerns about the company’s overall governance culture. Conclusion The MCA’s decision to extend the DPT-3 filing deadline for FY 2025-26 from 30 June to 31 July 2026 — without additional fees — reflects a practical and stakeholder-friendly approach to corporate compliance during an exceptional period of infrastructure disruption. The relief provided by General Circular No. 02/2026 ensures that companies are not unfairly penalised for challenges arising from the MCA Data Center fire. That said, compliance teams should treat this extension as an opportunity to file accurately and on time — not as a reason to defer preparation. Use the extra month wisely: reconcile your books, confirm all outstanding loan and deposit figures as on 31 March 2026, and submit Form DPT-3 on the MCA V3 portal well before the 31 July 2026 deadline. Sources: MCA General Circular No. 02/2026 dated 19 June 2026 | Companies Act, 2013 — Section 73 | Rule 16, Companies (Acceptance of Deposits) Rules, 2014 Disclaimer The information in this article is for general informational purposes only and does not constitute legal, financial, or professional advice. Readers are advised to refer to official MCA notifications and consult a qualified Chartered Accountant or Company Secretary for advice specific to their circumstances. The author shall not be liable for any loss or consequences arising from reliance on this content. BLOG BY: Mittal & Co.
GST Registration Cost, Process, and Timeline Explained for Small Businesses
TL;DR If you operate a business in India, GST registration may be mandatory depending on your turnover, business model, or interstate operations. While government GST registration itself is generally free, businesses often incur professional fees for documentation, filing, and compliance support. Most GST registrations are approved within 7–15 working days when documents are accurate and complete. This guide explains: GST registration cost Eligibility requirements Required documents Registration process Timeline expectations Common mistakes to avoid What Is GST Registration? Goods and Services Tax (GST) is India’s unified indirect tax system that replaced multiple state and central taxes. Businesses that meet specific eligibility criteria must register under GST and obtain a unique GST Identification Number (GSTIN). GST registration allows businesses to: Collect GST from customers Claim Input Tax Credit (ITC) Conduct interstate business legally Participate in government tenders Improve business credibility For many startups and growing businesses, GST registration is not just a compliance requirement—it is a growth enabler. Who Needs GST Registration in India? Many business owners assume GST registration is required only after crossing a turnover threshold. While turnover is important, several other factors trigger mandatory registration. GST Registration Is Mandatory If: Criteria Registration Required Interstate supply of goods Yes E-commerce seller Yes Casual taxable person Yes Input service distributor Yes Reverse charge applicability Yes Certain notified businesses Yes Turnover-Based GST Registration For Goods Suppliers Businesses exceeding prescribed turnover limits under GST regulations must register. For Service Providers Service providers crossing applicable turnover thresholds must obtain GST registration. Even if registration is not mandatory, voluntary registration can offer significant advantages. Benefits of GST Registration for Small Businesses Many small business owners view GST purely as a compliance burden. In reality, GST registration provides several strategic benefits. 1. Input Tax Credit Benefits Registered businesses can claim credit on GST paid for: Office rent Equipment purchases Professional services Software subscriptions Business supplies This reduces the overall tax burden significantly. 2. Increased Business Credibility Customers, suppliers, and corporate clients often prefer working with GST-registered businesses because it reflects compliance and professionalism. 3. Expansion Opportunities GST registration allows businesses to: Sell across India Partner with large corporations Join e-commerce marketplaces Participate in tenders 4. Easier Business Financing Banks and financial institutions often evaluate GST filings while assessing business loan applications. Regular GST compliance demonstrates financial discipline and transparency. GST Registration Cost Explained One of the most common questions entrepreneurs ask is: “How much does GST registration cost?” Government GST Registration Fee The GST portal does not charge a government fee for standard GST registration. Government Cost: ₹0 However, this does not mean businesses incur no expenses. Professional Fees Most businesses hire Chartered Accountants or GST consultants because documentation errors frequently cause delays or rejections. Professional fees generally vary depending on: Business structure Documentation complexity Additional registrations Advisory requirements State-specific compliance needs Typical Cost Components Expense Approximate Cost GST Registration Filing Professional Fee Based Documentation Support Variable GST Advisory Variable Compliance Setup Variable Post-Registration Assistance Variable Businesses should focus on accuracy rather than choosing the lowest-cost service provider. A registration error can cost significantly more than professional assistance. Documents Required for GST Registration Proper documentation is the most important factor in obtaining quick approval. For Proprietorship Firms Required documents typically include: PAN Card Aadhaar Card Passport-size photograph Mobile number Email address Business address proof Bank account details For Companies and LLPs Additional documents include: Certificate of Incorporation PAN of entity Board Resolution Authorization Letter Director KYC documents Address Proof Documents Accepted documents generally include: Electricity bill Property tax receipt Rent agreement NOC from owner Ensure all documents are current and consistent. Even small discrepancies can trigger clarification notices. Step-by-Step GST Registration Process Step 1: Gather Documentation Collect all required documents before beginning the application. Verify: Names match PAN records Addresses are accurate Mobile and email details are active Step 2: Create GST Application The application is submitted through the GST registration portal. Information required includes: Business details Promoter information Business activities Bank information Authorized signatory details Step 3: Upload Supporting Documents Upload scanned copies of all supporting documents. Ensure: Clear image quality Correct file formats Proper document categorization Step 4: Verification Through OTP Verification is completed using: Aadhaar authentication OTP validation Electronic verification methods Step 5: Application Review GST authorities review submitted information. They may: Approve registration Seek clarification Request additional documents Step 6: GSTIN Allocation Upon approval, the business receives: GSTIN Registration Certificate Access to GST compliance activities How Long Does GST Registration Take? The timeline depends largely on documentation quality. Standard GST Registration Timeline Stage Expected Duration Application Submission 1 Day Verification 1–3 Days Officer Review 3–7 Days Approval & GSTIN Issuance 1–5 Days Average Total Timeline 7–15 Working Days When documentation is complete and accurate, approval can occur even faster. Factors That Delay GST Registration Common reasons include: Incorrect PAN details Address mismatch Invalid documents Poor-quality uploads Aadhaar verification issues Missing NOC documents Working with an experienced Chartered Accountant helps avoid these delays. Common Reasons GST Applications Get Rejected Understanding rejection reasons can save valuable time. Frequent Mistakes Wrong business activity selection Incomplete address proof Incorrect legal name Missing authorization documents Invalid bank details Inconsistent information across documents Most rejections are preventable through proper preparation and professional review. GST Compliance After Registration Obtaining a GSTIN is only the beginning. Once registered, businesses must comply with ongoing GST requirements to avoid penalties, interest, and notices from tax authorities. Key GST Compliance Requirements 1. Timely GST Return Filing Depending on the business type and turnover, registered taxpayers may need to file: GSTR-1 (Outward supplies) GSTR-3B (Monthly/Quarterly summary return) Annual GST Return Other applicable GST forms Even if there are no transactions during a period, certain returns may still need to be filed. 2. Maintaining Proper Records Businesses should maintain: Sales invoices Purchase invoices E-way bills Credit notes Debit notes Input Tax Credit records GST payment records Proper recordkeeping helps during assessments and audits. 3. Accurate Input Tax Credit (ITC) Claims Incorrect ITC claims are among the most common reasons businesses receive GST notices.