Many companies are currently reviewing their annual MCA compliance requirements, including the filing of Form DPT-3 for FY 2025-26.

If you are searching in Ghaziabad, Noida, Delhi NCR, Vaishali (201019), Indirapuram (201014), Vasundhra (201012), or nearby areas for an income tax consultant near me, GST consultant near me, company registration consultant near me, or compliance professional for MCA filing support, it is important to understand the latest MCA relief regarding Form DPT-3 filing.

The Ministry of Corporate Affairs (MCA) has granted relief from additional filing fees for companies filing Form DPT-3 for the financial year 2025-26. This relaxation provides additional time for companies to complete their compliance without incurring late filing charges.

Latest Update

The Ministry of Corporate Affairs has issued General Circular No. 02/2026 dated 19 June 2026.

As per the circular, companies may file Form DPT-3 for FY 2025-26 up to 31 July 2026 without payment of additional fees.

The relief has been granted due to capacity enhancement and restoration activities being carried out at the MCA Data Center following the fire incident that occurred on 5 June 2026.

Key Highlights

Practical Explanation

What Does This Relief Mean?

Normally, if a company files Form DPT-3 after the due date, additional filing fees become payable.

However, under MCA General Circular No. 02/2026, companies can submit Form DPT-3 up to 31 July 2026 without paying additional fees, even though the normal due date is 30 June 2026.

Example

Suppose a private limited company was unable to complete its DPT-3 filing by 30 June 2026 due to portal-related issues or internal compliance delays.

Under the relaxation provided by MCA:

·         Filing on 10 July 2026 → No additional fees.

·         Filing on 25 July 2026 → No additional fees.

·         Filing after 31 July 2026 → Additional fees may apply as per applicable MCA filing fee provisions.

Before and After the Circular

Who Should Pay Attention?

The update is important for:

·         Private Limited Companies

·         Public Limited Companies

·         Startups

·         Companies having outstanding deposits

·         Companies having exempted deposits

·         Companies required to file annual DPT-3 returns

·         Directors responsible for MCA compliances

·         Compliance professionals and company secretaries

Businesses often search for company registration services near me, tax consultant near me, GST services near me, or income tax services near me when managing annual statutory compliance. Such companies should ensure that the DPT-3 filing timeline is updated in their compliance calendar.

Step-by-Step Compliance Process

Step 1: Verify Applicability

Confirm whether your company is required to file Form DPT-3 for FY 2025-26.

Step 2: Gather Financial Information

Compile details relating to:

·         Outstanding deposits

·         Exempted deposits

·         Loans and advances

·         Other relevant disclosures

Step 3: Review Records

Cross-check figures with audited financial statements and statutory records.

Step 4: Prepare DPT-3

Prepare the return carefully and verify all disclosures.

Step 5: Complete Filing Before 31 July 2026

Submit Form DPT-3 through the MCA portal before the expiry of the fee-free relief period.

Step 6: Preserve Filing Records

Maintain acknowledgment and supporting documents for future reference.

Frequently Asked Questions (FAQs)

1. Has MCA extended the DPT-3 due date?

The statutory due date remains 30 June 2026. However, MCA has allowed filing up to 31 July 2026 without payment of additional fees.

2. Why was this relaxation granted?

The relief was granted due to capacity enhancement and restoration activities at the MCA Data Center following the fire incident on 5 June 2026.

3. Is additional fee payable if DPT-3 is filed on 20 July 2026?

No. Additional fees are not payable if the form is filed on or before 31 July 2026.

4. What happens if DPT-3 is filed after 31 July 2026?

Normal provisions relating to additional filing fees may become applicable after the relaxation period.

5. Does this circular apply to all companies?

The relief applies to companies that are required to file Form DPT-3 for FY 2025-26.

6. Should companies wait until the last date?

It is advisable to complete filing well before 31 July 2026 to avoid portal congestion and last-minute compliance issues.

Legal Reference

Act: Companies Act, 2013

Relevant Section: Section 73

Relevant Rule: Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014

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

Official Reference: F. No. Policy-02/2/2020-CL-V-MCA

Official Links:

https://www.mca.gov.in

https://www.mca.gov.in/content/mca/global/en/home.html

Legal Position

The Ministry of Corporate Affairs (MCA) has allowed companies to file Form DPT-3 for FY 2025-26 up to 31 July 2026 without payment of additional fees.

The relief has been granted considering MCA data centre restoration activities following the fire incident on 5 June 2026.

Original Due Date: 30 June 2026

Fee-Free Extended Period: Up to 31 July 2026

Source: MCA General Circular No. 02/2026

The due date for filing Form DPT-3 (Return of Deposits) is 30 June 2026 for the Financial Year 2025-26. In view of the capacity enhancement and restoration activities being carried out at the MCA Data Center consequent to the fire incident on 05 June 2026, companies are permitted to file Form DPT-3 for FY 2025-26 without paying additional fees up to 31 July 2026. The circular has been issued with the approval of the competent authority.

Conclusion

The MCA has provided significant relief to companies by permitting Form DPT-3 filing for FY 2025-26 up to 31 July 2026 without payment of additional fees. This relaxation helps businesses complete their annual compliance despite the operational disruptions caused by the MCA Data Center fire incident.

Companies located in Ghaziabad, Noida, Delhi NCR, Vaishali (201019), Indirapuram (201014), Vasundhra (201012), and nearby areas searching for company registration consultant near me, GST consultant near me, trade mark consultant near me, logo registration consultant near me, or income tax consultant near me should ensure that DPT-3 filing is completed within the extended fee-free period.

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

Disclaimer:
This content is for educational and knowledge purposes only. For verification and applicability to your case, please consult your tax professional.