DPT-3 Due Date Extended to July 31, 2026: MCA General Circular 02/2026, the Data Centre Fire Relief Package, and Who Must File
If you run a private limited company, the June 30 filing season just got a little breathing room, but not a free pass. Following a fire at its Data Centre on June 5, 2026, the Ministry of Corporate Affairs (MCA) has issued General Circular No. 02/2026 dated June 19, 2026, allowing companies to file Form DPT-3 for FY 2025-26 without additional fees up to July 31, 2026. A separate relief the next day extended name reservations and e-form resubmission timelines to July 10, 2026. This advisory explains exactly what was extended, what was not, who must file DPT-3 (it is more companies than founders assume), and the action to take before the new window closes.
Key Takeaways: MCA DPT-3 Extension and the Data Centre Fire Relief
- DPT-3 relief: General Circular No. 02/2026 dated June 19, 2026 lets companies file Form DPT-3 for the year ended March 31, 2026 without additional fees up to July 31, 2026.
- It is a fee waiver, not a new statutory date. The statutory due date remains June 30, 2026 under Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014. Only the additional (late) fee is waived until July 31, 2026.
- Reason: A fire at the MCA Data Centre on June 5, 2026 triggered capacity enhancement and restoration work, disrupting MCA21 portal operations.
- Companion relief: A further MCA measure dated June 20, 2026 extended name reservations and e-form resubmission deadlines falling between June 21 and 30, 2026 to July 10, 2026, with cancelled forms reopenable via the MCA Helpdesk.
- Who must file DPT-3: Almost every company other than a government company, including private companies with only directors’ loans or inter-corporate loans on their books.
- Cost of missing the window: After July 31, 2026, additional fees of up to 12 times the normal fee apply, plus penalties under Rule 21 of up to Rs 5,000 and Rs 500 per day of continuing default.
What the MCA Actually Extended, and What It Did Not
This distinction is where companies trip up, so read it carefully. General Circular No. 02/2026 (File No. Policy-02/2/2020-CL-V-MCA) does not move the statutory DPT-3 due date. That date stays June 30, 2026. What the circular does is waive the additional fee that would otherwise apply to a late filing, provided you file by July 31, 2026.
The practical effect is the same for most filers, you get an extra month of penalty-free time, but the legal characterisation matters for directors who must certify compliance. A company that files DPT-3 on, say, July 20, 2026 has technically filed after the statutory due date, but it pays no additional fee because of the relief. File even one day after July 31, 2026 and the full additional-fee slab kicks in, calculated from June 30.
Why the Extension? The June 5, 2026 MCA Data Centre Fire
The relief is a direct response to a fire incident at the MCA Data Centre on June 5, 2026. The incident forced an unscheduled switchover to the Disaster Recovery site and required capacity enhancement and restoration activities, during which several MCA21 services were slow or intermittently unavailable. Because DPT-3 has a hard annual deadline of June 30, the MCA acted to ensure companies were not penalised for portal downtime outside their control.
The Broader Fire Relief Package
DPT-3 was not the only casualty. By a further measure dated June 20, 2026, the MCA addressed the knock-on effect on time-bound portal actions:
| Relief measure | What it covers | Extended to |
|---|---|---|
| DPT-3 additional-fee waiver | Form DPT-3 for FY 2025-26 (year ended March 31, 2026) | July 31, 2026 |
| Name reservation validity | RUN, RUN-LLP and SPICe+ Part A name approvals expiring June 21 to 30, 2026 | July 10, 2026 |
| E-form resubmission | Resubmission deadlines falling June 21 to 30, 2026 | July 10, 2026 |
| Cancelled forms | E-forms cancelled for non-resubmission during the affected period | Reopenable on MCA Helpdesk request, then resubmit by July 10, 2026 |
For names or resubmission deadlines that expired earlier, between June 5 and 20, 2026, stakeholders were asked to raise an MCA Helpdesk ticket before June 30, 2026, subject to name availability where relevant.
Who Must File DPT-3? (More Companies Than You Think)
Here is the most common DPT-3 mistake: a founder assumes that because the company “has not taken any deposits,” DPT-3 does not apply. That is wrong. DPT-3 under Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014 is an annual return that covers both deposits and “amounts received that are not considered deposits.” The second category sweeps in arrangements that almost every private company has.
You must file DPT-3 for FY 2025-26 if, as on March 31, 2026, your company (other than a government company) had any of the following outstanding:
- Loans from directors (out of their own funds) or from shareholders, where permitted
- Inter-corporate loans, including loans from a holding, subsidiary or associate company
- Advances received against supply of goods or provision of services
- Amounts received from banks, financial institutions or as external commercial borrowings
- Any other receipt of money or loan that is exempt from the definition of “deposit”
- Actual deposits accepted under Sections 73 to 76 of the Companies Act, 2013
In practice, the only companies genuinely outside DPT-3 are those with a completely clean balance sheet, no loans, no advances, no borrowings, as on March 31. That is rare. When in doubt, file. A nil-position confirmation is far cheaper than a penalty.
DPT-3 Filing Checklist Before July 31, 2026
- Confirm applicability. Review your March 31, 2026 balance sheet for loans, advances and any receipt of money. If anything is outstanding, DPT-3 applies.
- Classify each amount. Split your figures between “deposits” and “amounts not considered deposits” (exempted deposits). The form requires this split.
- Obtain the auditor’s certificate. Where the return covers deposits, an auditor’s certificate on the figures is required. Arrange it early.
- Reconcile with the financials. The DPT-3 numbers must tie to your audited or provisional figures as on March 31, 2026.
- File by July 31, 2026. File within the relief window to avoid additional fees. Do not wait for the last day given the portal restoration context.
- Keep proof of filing. Save the SRN and challan as evidence of timely, penalty-free compliance.
What Happens If You Miss July 31, 2026?
The relief is generous but finite. File after July 31, 2026 and two consequences follow. First, additional fees under the Companies (Registration Offices and Fees) Rules, 2014 apply on a sliding slab based on the period of delay, rising to as much as 12 times the normal filing fee for long delays, calculated from the original June 30, 2026 date. Second, for continued non-filing, Rule 21 of the Companies (Acceptance of Deposits) Rules, 2014 provides a penalty on the company and every officer in default of up to Rs 5,000, and where the default continues, a further fine of up to Rs 500 for every day the default continues.
Frequently Asked Questions on the DPT-3 Extension
Has the DPT-3 due date itself been changed to July 31, 2026?
No. The statutory due date remains June 30, 2026. General Circular No. 02/2026 only waives the additional fee for filings made up to July 31, 2026.
My company has no public deposits. Do I still need to file DPT-3?
Most likely yes. DPT-3 also covers loans and advances that are exempt from the definition of deposit, such as directors’ loans and inter-corporate loans. If any such amount was outstanding on March 31, 2026, you must file.
Why did the MCA grant this relief?
Because a fire at the MCA Data Centre on June 5, 2026 disrupted MCA21 portal operations during the peak DPT-3 filing window, the MCA waived additional fees so companies were not penalised for downtime beyond their control.
I had a name reservation expiring on June 25, 2026. Is it still valid?
Yes. Name reservations (RUN, RUN-LLP, SPICe+ Part A) expiring between June 21 and 30, 2026 were extended to July 10, 2026 under the companion relief dated June 20, 2026.
What is the penalty for not filing DPT-3 at all?
Beyond additional fees, Rule 21 provides a penalty of up to Rs 5,000 on the company and every officer in default, plus up to Rs 500 per day for a continuing default.
The Bottom Line
The MCA’s DPT-3 relief is a welcome cushion in a disrupted filing season, but the smart move is to treat July 31, 2026 as your real deadline and file well before it. Remember that DPT-3 catches far more companies than the word “deposit” suggests, and that the statutory date of June 30 still anchors any later penalty calculation. Confirm applicability, classify your figures correctly, get the auditor’s certificate where needed, and file inside the window.
If you are unsure whether your directors’ loans, inter-corporate balances or advances make DPT-3 applicable, or you want a quick review of your June and July MCA compliance calendar, Get Expert Guidance and we will help you file clean and on time.
For related MCA and corporate compliance reading, see our coverage of the DIR-3 KYC due date of June 30, 2026, the CCFS-2026 closeout window ending July 15, 2026, and the Corporate Laws (Amendment) Bill 2026.
Disclaimer: This article is for general information only and does not constitute legal or professional advice. It reflects the position based on MCA General Circular No. 02/2026 dated June 19, 2026 and the related MCA relief measure dated June 20, 2026 as understood on the date of publication, read with the Companies Act, 2013 and the Companies (Acceptance of Deposits) Rules, 2014. The companion name-reservation and resubmission relief details are drawn from MCA announcements following the June 5, 2026 Data Centre fire; readers should verify the exact terms and any subsequent updates against the MCA’s official circulars on mca.gov.in before acting. Brand: Tax Update India (TaxUpdate.in).
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