MCA has extended the Form DPT-3 due date for FY 2025-26 to 31 July 2026 without additional filing fees. Learn who must file, what to report, and how to stay compliant.
MCA Extends Form DPT-3 Due Date
The Ministry of Corporate Affairs (MCA) has provided significant relief to companies by extending the due date for filing Form DPT-3 for the Financial Year 2025-26.
As per General Circular No. 02/2026 dated 19 June 2026, companies can now file Form DPT-3 up to 31 July 2026 without payment of additional filing fees.
Government circularView MCA General Circular No. 02/2026Official government notification on the MCA portalThis extension comes in response to technical disruptions caused by the fire incident at the MCA Data Centre, which affected the functioning of the MCA21 portal.
What is Form DPT-3?
Form DPT-3 is an annual return required under the Companies Act, 2013 for reporting:
- 1Outstanding deposits
- 2Outstanding exempted deposits
- 3Loans received from directors
- 4Inter-corporate borrowings
- 5Other outstanding amounts that are not treated as deposits
Many companies mistakenly believe that DPT-3 is applicable only if they have accepted public deposits. In reality, several companies that have never accepted deposits are still required to file this return.
Revised Due Date
| Particular | Earlier Due Date | Revised Due Date |
|---|---|---|
| Form DPT-3 FY 2025-26 | 30 June 2026 | 31 July 2026 |
No additional filing fee will be charged if the form is filed on or before 31 July 2026.
Why Has MCA Granted This Extension?
The MCA cited operational issues arising from the fire incident at its Data Centre, which resulted in capacity enhancement and restoration activities on the MCA21 portal.
To ensure companies are not adversely affected due to these technical issues, the Government has extended the filing timeline by one month.
Who Needs to File DPT-3?
Generally, DPT-3 is applicable to companies having:
- 1Outstanding unsecured loans from directors
- 2Share application money pending allotment
- 3Inter-corporate loans
- 4Security deposits
- 5Commercial borrowings
- 6Outstanding exempted deposits
Private companies, public companies and other eligible companies should evaluate their applicability carefully before assuming the form is not required.
Consequences of Late Filing
Although MCA has extended the deadline, companies should avoid waiting until the last day. Filing after 31 July 2026 may result in:
- 1Additional filing fees
- 2Last-minute portal congestion
- 3Compliance delays
- 4Increased professional costs due to urgent filings
Practical Checklist Before Filing
Before filing Form DPT-3, companies should ensure:
- 1Outstanding balances are reconciled as on 31 March 2026.
- 2Director loan confirmations are available.
- 3Financial statements agree with reported figures.
- 4Loan classifications are accurate.
- 5Required Board approvals and supporting documents are maintained.
How Can PJRJ & Associates Help?
Our team of Chartered Accountants assists companies in:
- 1Determining DPT-3 applicability
- 2Reviewing outstanding loans and deposits
- 3Preparing Form DPT-3
- 4Filing with MCA
- 5Resolving compliance issues
- 6Annual ROC compliance management
Whether you are a startup, private limited company, LLP, or established corporate, we can help ensure timely and accurate compliance.
Need Assistance with DPT-3 Filing?
If your company requires assistance in filing Form DPT-3 or any other ROC compliance, feel free to contact PJRJ & Associates. Our professionals provide end-to-end corporate compliance services across India.
Quick answers
Direct answers to common questions on this topic.
What is the Form DPT-3 due date for FY 2025-26?
MCA extended the Form DPT-3 due date for financial year 2025-26 to 31 July 2026 under General Circular No. 02/2026, without additional filing fees if filed by that date.
Which companies must file Form DPT-3?
Every company (other than a government company) must file Form DPT-3 annually, reporting outstanding loans, deposits, and money received but not considered deposits as at 31 March, under Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014.
Is there a late fee for filing DPT-3 by 31 July 2026?
MCA General Circular No. 02/2026 states no additional fee is payable for Form DPT-3 filed up to 31 July 2026 for FY 2025-26. Filing after that date may attract normal late fees under the Companies Act.
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