The Ministry of Corporate Affairs has issued General Circular No. 02/2026 granting relaxation for Form DPT‑3 filing for the year ended 31 March 2026.
1. What has MCA notified?
- Circular: General Circular No. 02/2026, F.No. Policy‑02/2/2020‑CL‑V‑MCA.
- Date: Around 19 June 2026.
- Subject: Relaxation in paying additional fees for delay in filing Form DPT‑3 for FY 2025‑26.
2. Normal due date vs relaxed date
- Normal due date for DPT‑3 for FY 2025‑26 (position as on 31.03.2026):
30 June 2026. - Relaxation granted:
Companies can file Form DPT‑3 for FY 2025‑26 without paying additional fees up to 31 July 2026.
In simple terms: filing between 1 July 2026 and 31 July 2026 will not attract additional fee for this year.
3. Reason for relaxation
- MCA’s Data Centre is undergoing capacity enhancement and restoration after a fire incident on 05 June 2026.
- To offset disruption on the MCA portal, the no‑additional‑fee window has been granted for DPT‑3.
4. Which filing is covered?
- Form: DPT‑3 – Return of deposits (including specified non‑deposit loans and outstanding amounts).
- Period: Financial year 2025‑2026 (outstanding as on 31 March 2026).
- Entities: All companies required to file DPT‑3 (private, public, OPC, etc.), except Government companies, as per normal rules.
5. What should companies do now?
- Complete reconciliation of deposits and other reportable outstanding amounts as on 31 March 2026.
- Prepare and file DPT‑3 on the MCA portal preferably before 30 June 2026; treat 31 July 2026 as a buffer, not the main plan.
- Ensure proper documentation (working, Board resolution, auditor backing where required) is kept on file along with the SRN of the form.
