DPT-3 Due Date to 31 July 2026 for FY 2025–26
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Due date DPT 3 is 30th June 2021 for FY 2020-21
The govt in conjunction with the RBI, has notified a change to the Companies (Acceptance of Deposits) Rules 2014 through the Companies (Acceptance of Deposits) Amendment Rules 2019. This is to protect the interests of creditors or depositors.
Before vs. After DPT-3 Filing Timeline for FY 2025-26 – Detailed Analysis
MCA issued Circular No. 02/2026 dated 19 June 2026, granting relaxation in the filing of Form DPT-3 (Return of Deposits) for FY 2025-26. The relief was provided in response to disruptions at the MCA Data Center caused by a fire incident on 05 June 2026, which necessitated capacity enhancement and restoration activities
Information required to be furnished.
The CIN of the Company, email ID, objects of the company, net worth of the company, specifics of charge if any, total amount due as of 31st March 2025, and particulars of credit rating are among the information to be provided.
Documents to be submitted.
- instrument creating the charge.
- List of depositors – List of deposits matured and cheque issued but not yet cleared to be shown separately
- Certificate from Auditor’s
- Other optional attachments
- Trust deed copy
- Deposit Insurance contract, wherever applicable and mentioned in the form
- Details of liquid assets
How much Filing fees
- Filling fees are required to be payable as per the Companies (Registration Offices and Fees) Rules.
Points to be considered while submitting DPT-3:
The Exact Relief Granted
| Particulars | Details |
|---|---|
| Form | DPT-3 (Return of Deposits) |
| Financial Year | FY 2025-26 (year ended 31 March 2026) |
| Normal Due Date | 30 June 2026 |
| Extended Filing Window | Up to 31 July 2026 |
| Benefit Available | No additional fees payable up to 31 July 2026 |
| Authority | MCA General Circular No. 02/2026 dated 19 June 2026 |
Some points for Form DPT-3 (Return of Deposits:
- This form is applicable on all companies except :-
- Govt Company
- a banking company
- Non-banking financial company registered with the RBI.
- a housing finance company registered with the National Housing Bank established under the National Housing Bank Act, 1987.
But insurance companies are registered with IRDA, so the obligation to file DPT-3 is also applicable on them.
Important Clarification—Relief in Additional Fees
Professionals should carefully note that the circular primarily provides a notice and not necessarily a statutory amendment of the underlying filing requirement. Certain professional commentaries have observed that the original due date under the Rules remains 30 June 2026, while the relaxation merely waives the additional fee liability up to 31 July 2026. Therefore, companies should continue to treat timely filing as a best compliance practice
The e-form DPT-3 (Return of Deposits) is a dynamic form which works on the basis of radio button selected by the user.
Before filing DPT-3 (Return of Deposits), companies should reconcile and verify Outstanding deposits, if any; Amounts not treated as deposits; intercorporate borrowings; Unsecured loans from directors; Share application money pending allotment beyond prescribed timelines. , Security deposits and business advances, wherever reportable, Any other outstanding receipts as of 31 March 2026 falling within DPT-3 (Return of Deposits) reporting requirements.
Non-Filling Consequences in DPT-3 (Return of Deposits)
If the company continues to take deposits despite not adhering to DPT-3 (Return of Deposits) is criteria, it will suffer the below consequences—Consequences After 31 July 2026
The relaxation is strictly limited to filings made on or before 31 July 2026. Accordingly,
- The Filing up to 31 July 2026 → No additional fees.
- Filing on or after 1 August 2026 → Additional fees become payable under normal provisions.
Others
There is no consensus on whether or not a NIL return must be filed; however, it is always better to be safe and file a NIL return.
FAQ’s on DPT-3 (Return of Deposits)
Ques. In which cases auditor’s certificate is mandatory to be attached?
Ans. Auditor’s certificate is mandatory only in the case when a return of deposit is filed, i.e.
when the radio button two or four is selected.
Ques. What to do if the object clause prefilled is not matching with the object of the company?
Ans. This is due to the reason that the objects clause is not in sync with the MGT-7 and it is picked on the basis of the CIN of the company. As per the discussion, stakeholders are advised not to raise tickets in this regard and ignore what is being prefilled.
Ques. If the company does not have any outstanding amount as on 31st March, 2019, is the e-Form DPT-3 (Return of Deposits) required to be filed?
Ans.No, company does not have to file any return.
Ques. Is the interest along with the principal amount of the loan to be reported?
Ans.If the interest amount is outstanding as on 31st March, 2025, then yes it also has to
reported as a consolidated figure with the principal amount under the respective head.
Ques. If a loan or money was obtained after April 1, 2014 and repaid before March 31, 2019, is additional information required?
No, just information regarding the outstanding loan/money as of March 31, 2019 must be provided.
Ques. If a loan or money was received prior to April 1, 2014 and is still outstanding on the balance sheet, what information must be provided?
Yes, as of 31.03.2019, information on any loan/money outstanding in the balance sheet of every company except a government company must be included in Form DPT-3.
Ques. Are small businesses excused from completing Form DPT 3?
No, there is no such thing as an exemption. Only government entities are exempt from filing Form DPT-3 (Return of Deposits)
DIR KYC date will be extended, and method of doing KYC will be updated as follows:-
- If all details of the director are the same as on the MCA portal, then web-based KYC verification.
- In case email / mobile number is required to be updated, then DIR-3 KYC-based verification.
- if any other info to be updated, then first file DIR-6 and then DIR-3 KYC based verification
More updates for related blogs are