The Ministry of Corporate Affairs (MCA) has extended the timeline for filing Form DPT-3 for the financial year 2025-26 without attracting additional fees. The relaxation comes in response to technical disruptions caused by the recent fire incident at the MCA data center.
MCA Issues General Circular No. 02/2026
The MCA, through General Circular No. 02/2026 dated June 19, 2026, announced that companies can now file Form DPT-3 (Return of Deposits) for FY 2025-26 up to July 31, 2026, without paying any additional filing fees.
Earlier, the due date for filing Form DPT-3 was June 30, 2026.
Reason Behind the Extension
According to the circular, the extension has been granted due to ongoing capacity enhancement and restoration activities at the MCA Data Center following a fire incident that occurred on June 5, 2026.
The government acknowledged that the technical challenges arising from the incident could impact timely compliance by companies. To ease compliance difficulties and avoid penalizing stakeholders for circumstances beyond their control, the additional fee waiver has been extended for one month.
What is Form DPT-3?
Form DPT-3 is an annual return that must be filed by companies to furnish details regarding:
- Deposits accepted by the company;
- Outstanding receipts of money or loans that are not considered deposits;
- Other specified financial transactions as required under the Companies Act, 2013.
The filing is mandatory for most companies, except certain exempt categories.
Key Highlights of the MCA Circular
- Form Covered: DPT-3 (Return of Deposits)
- Financial Year: 2025-26
- Original Due Date: June 30, 2026
- Extended Fee Waiver Period: Up to July 31, 2026
- Additional Fees: Nil if filed on or before July 31, 2026
- Reason for Relief: MCA Data Center restoration following the June 5 fire incident
Relief for Companies and Compliance Professionals
The extension provides much-needed breathing space to companies, company secretaries, chartered accountants, and compliance teams who were facing challenges due to system disruptions and portal-related issues.
The move is expected to reduce last-minute filing pressure and help stakeholders complete their DPT-3 compliance smoothly once the MCA systems are fully stabilized.
What Companies Should Do Now
While the additional fee waiver has been extended, companies should avoid waiting until the last date. Businesses should review their outstanding loan and deposit records, reconcile financial data, and prepare Form DPT-3 well in advance to ensure timely filing before July 31, 2026.
With this latest relaxation, the MCA has once again demonstrated a practical approach towards corporate compliance by providing relief during a period of technical recovery.
Official copy of the notification is as follows
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