MCA Relaxes Additional Fees for DPT-3 Filing for FY 2025-26

The Ministry of Corporate Affairs has provided relief to companies by allowing Form DPT-3 for FY 2025-26 to be filed up to 31 July 2026 without payment of additional fees.

This relaxation has been granted through MCA General Circular No. 02/2026 dated 19 June 2026.

What Is Form DPT-3?

Form DPT-3 is a return relating to deposits and certain outstanding receipts of money or loans by a company.

It is generally filed by companies to report:

• Deposits accepted by the company

• Outstanding loans or money received

• Transactions not considered as deposits under the Companies (Acceptance of Deposits) Rules, 2014

  Need help with this? Talk to SHANKAR SHEKHAR & ASSOCIATES →

• Relevant outstanding amounts as on 31 March of the financial year

As per the normal compliance timeline, Form DPT-3 for FY 2025-26 was required to be filed by 30 June 2026.

Reason for Extension

As per MCA General Circular No. 02/2026 dated 19 June 2026, the relaxation has been granted due to capacity enhancement and restoration activities at the MCA Data Centre following a fire incident on 5 June 2026.

Considering these circumstances, MCA has decided to allow companies to file Form DPT-3 for the financial year 2025-26 without payment of additional fees up to 31 July 2026.

Key Dates for Companies

• Financial Year Covered: FY 2025-26

• Original Due Date: 30 June 2026

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

• Circular Reference: MCA General Circular No. 02/2026 dated 19 June 2026

Important Points for Businesses

Companies should note the following:

• The relief is only from additional fees for delayed filing up to 31 July 2026.

• The obligation to file Form DPT-3 continues to apply wherever applicable.

• Companies should not wait until the last date, as MCA portal traffic may increase near the extended deadline.

• Proper reconciliation of outstanding loans, deposits, advances, and other reportable amounts should be completed before filing.

• Figures reported in Form DPT-3 should be properly reviewed and supported by books of account.

Conclusion

This MCA relaxation provides useful compliance relief to companies and professionals handling ROC filings. However, businesses should use this extended period carefully and complete DPT-3 filing well before 31 July 2026 to avoid last-minute issues and additional fee exposure.

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