MCA Extends DPT-3 Filing Timeline Without Additional Fees Until 31 July 2026

The Ministry of Corporate Affairs (MCA) has provided significant compliance relief to companies by permitting the filing of Form DPT-3 for FY 2025-26 up to 31 July 2026 without payment of additional fees. This relaxation comes in view of the data centre restoration activities undertaken by MCA following the fire incident that occurred on 5 June 2026.

The extension offers companies additional time to complete their reporting obligations without incurring extra costs.

What is Form DPT-3?

Form DPT-3 is an annual return required to be filed by companies for reporting deposits and certain transactions that are not considered deposits under the Companies Act, 2013.

The requirement arises under Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014. Companies are generally required to file this return on or before 30 June every year, furnishing details as on 31 March of the relevant financial year.

Relief Granted by MCA

As per MCA General Circular No. 02/2026, companies can now file Form DPT-3 for FY 2025-26 without any additional fees up to 31 July 2026.

Key details are as follows:

• Original Due Date: 30 June 2026

• Extended Fee-Free Filing Period: Up to 31 July 2026

• Circular Reference: MCA General Circular No. 02/2026

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• Reason for Extension: MCA data centre restoration activities following the fire incident on 5 June 2026

Who Should Take Note?

The relaxation is relevant for:

• Private limited companies

• Public limited companies

• One Person Companies (OPCs)

• Other companies required to furnish DPT-3 under applicable provisions

Companies should evaluate whether they have reportable deposits or exempt amounts outstanding as on 31 March 2026 and ensure timely compliance.

Why This Extension Matters

The extension provides much-needed operational flexibility to companies and professionals by:

• Reducing the risk of additional fee exposure;

• Allowing extra time to compile and verify information;

• Supporting businesses affected by temporary disruptions in MCA systems; and

• Facilitating smoother compliance during the restoration period.

Action Points for Companies

Businesses should utilise this additional time prudently rather than waiting until the last moment. Companies may consider the following steps:

1. Review the applicability of DPT-3 filing requirements.

2. Reconcile deposit-related data and exempt borrowings.

3. Prepare supporting documentation and disclosures.

4. Complete the filing well before 31 July 2026 to avoid last-minute technical issues.

Conclusion

The MCA's decision reflects a pragmatic approach towards easing compliance challenges arising from unforeseen circumstances. Companies should take advantage of this fee-free extension and ensure that their DPT-3 obligations are fulfilled accurately and within the revised timeline.

For expert guidance on this topic, contact your tax professional today.