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.
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