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June 23, 2026
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BySteffy A
Due Date for DPT-3 Filing in 2026: Compliance Guide
Introduction
The due date for DPT-3 is an important annual compliance under the Companies Act, 2013. Companies need to report their outstanding loans, deposits, and exempted borrowings as at the end of the financial year. This filing helps the Ministry of Corporate Affairs (MCA) maintain transparency in corporate financial reporting and makes sure that companies disclose all relevant financial receipts on time.
For the financial year (FY 2025-26) ending on 31st March 2026, applicable companies must file Form DPT-3 within the given deadline. Missing the due date can lead to additional filing fees, penalties, and compliance issues under the Companies Act, 2013, making timely filing essential for avoiding regulatory complications.
The statutory due date for DPT-3 filing for FY 2025-26 (based on the financial position as on 31 March 2026) is 30 June 2026.
However, the Ministry of Corporate Affairs (MCA), through General Circular No. 02/2026 dated 19 June 2026, has provided a one-time relaxation allowing companies to file Form DPT-3 for FY 2025-26 up to 31 July 2026 without payment of additional fees.
What is meant by Form DPT-3?
Form DPT-3 is prescribed under Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014. It is used to disclose:
- Deposits accepted under the Companies Act, 2013.
- Exempted deposits such as director loans and inter-corporate borrowings.
- Any outstanding receipt of money not classified as deposits.
The objective of Form DPT-3 is to ensure transparency in corporate borrowings and regulatory reporting. Compliance with the due date for DPT-3 ensures that this financial information is submitted within the prescribed MCA timeline.
Who is Required to Comply with Due Date for DPT-3?
Applicable Companies:
- Private Limited Companies
- Public Limited Companies
- One Person Companies (OPCs)
- Section 8 Companies
The requirement to file Form DPT-3 extends to several business structures, including Private Limited Companies, Public Limited Companies, One Person Companies (OPCs), and Section 8 Companies. Whether your company is newly incorporated or already operational, compliance with MCA reporting requirements such as DPT-3 remains essential. Companies should ensure that annual compliance obligations are fulfilled alongside routine filings to avoid additional fees and regulatory scrutiny.
Exempted Entities:
- Banking Companies
- Non-Banking Financial Companies (NBFCs)
- Housing Finance Companies
- Government Companies
Is Filing Required Without Deposits?
Yes. Filing is mandatory in many cases, even if no formal deposits exist.
A company must comply with the due date for DPT-3 if it has:
- Director loans
- Inter-corporate borrowings
- Share application money pending allotment
- Any exempted receipts of funds
The requirement is based on outstanding balances as on 31st March, not only on classified deposits.
What are the Types of DPT-3 Filing ?
|
Type of Filing |
Description |
|
Return of Deposits |
Reporting of deposits accepted under the Companies Act |
|
Particulars of Transactions Not Considered Deposits |
Reporting of exempted deposits such as loans and borrowings |
|
Combined Return |
When both deposits and exempted transactions exist |
Note: The one-time return introduced earlier (2014–2019) is no longer applicable for current compliance cycles linked to the Due date for DPT-3.
Step-by-Step Process to File Form DPT-3
1. Identify Financial Data as on 31st March 2026
Review all outstanding loans, deposits, and borrowings to determine reportable amounts.
2. Classify Transactions Accurately
Separate deposits from exempted deposits as per Companies Act, 2013 guidelines.
3. Prepare Required Documents
- List of outstanding loans and deposits
- Board resolution
- Financial statements
- Auditor certificate (where applicable)
- Loan agreements (if required)
4. Login to MCA Portal
Access the MCA V3 portal using valid credentials linked to the company.
5. Fill Form DPT-3
Enter company details, financial year, and correct classification of transactions.
6. Attach Supporting Documents
Upload all necessary documents in prescribed format.
7. Pay Applicable Fees
Fees are charged as per Companies (Registration Offices and Fees) Rules, 2014.
8. Submit Form and Generate SRN
Verify all details and submit the form. An SRN is generated for tracking.
Penalty for Non-Compliance of Due Date for DPT-3
Failure to comply with the due date for DPT-3 does not result in a single fixed penalty but leads to multiple consequences under the Companies Act, 2013.
1. Additional Filing Fees
For FY 2025-26, MCA has granted a one-time relaxation allowing companies to file Form DPT-3 up to 31 July 2026 without payment of additional fees. Additional fees will apply only for filings made after 31 July 2026.
- Fees increase depending on the delay period.
2. Penalties under Companies Act, 2013
Depending on the nature of the default:
- Section 76A (contravention of deposit rules).
- Section 450 (general penalty provision).
3. Regulatory Consequences
- MCA notices or scrutiny
- Compliance issues during audits
- Increased regulatory monitoring
4. Liability of Directors and Officers
- Officers in default may be held responsible.
- Personal penalties may apply depending on violation.
- Repeated defaults may affect the compliance record of the company.
Compliance Issues in DPT-3 Filing
1. Mis-classification of Transactions
Incorrect classification of director loans or borrowings as non-reportable leads to inaccurate disclosure.
2. Non-Disclosure of Exempted Deposits
Exempted deposits are often mistakenly omitted despite being mandatory for reporting.
3. Reconciliation Differences
Mismatch between Form DPT-3 and audited financial statements may trigger MCA queries.
4. Incorrect Filing Category Selection
Wrong selection of deposit/exempted deposit category leads to compliance errors.
5. Incomplete Documentation
Missing board resolutions or loan agreements may delay or invalidate filing.
Essential Points to Remember About Due Date for DPT-3 Filing
- Filing is based on outstanding balances as on 31st March 2026.
- Mandatory annual compliance for applicable companies.
- NIL filing may still be required depending on transactions.
- Outstanding exempted deposits and borrowings should be disclosed in Form DPT-3, where applicable.
- Strict adherence to the Due date for DPT-3 is essential for compliance.
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Conclusion
The Due date for DPT-3 is a critical annual compliance deadline for companies in India. For FY 2025-26, the statutory due date remains 30 June 2026. However, MCA has provided a one-time relaxation permitting companies to file Form DPT-3 up to 31 July 2026 without payment of additional fees.
Companies should nevertheless aim to complete the filing by the original due date to ensure timely compliance.Timely filing of Form DPT-3 ensures regulatory compliance, avoids penalties, and maintains transparency in corporate financial reporting.
Companies must ensure accurate reporting of all deposits and exempted borrowings before the due date for DPT-3 to remain fully compliant under the Companies Act, 2013.
Frequently Asked Questions
1. What is the statutory basis for the Due Date for DPT-3 Filing?
The Due Date for DPT-3 Filing is prescribed under Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014. It mandates reporting of outstanding receipts of money as on 31st March every year, generally by 30th June.
2. Whether DPT-3 filing is required for loans classified under Section 2(31)?
Yes, amounts falling under “deposit” definition under Section 2(31) and exempted categories must be reported. Companies must ensure disclosure compliance before the Due Date for DPT-3 Filing as per Rule 16A.
3. Is auditor certification mandatory for all categories of DPT-3 filings?
Auditor certification is required only for the return of deposits, not for exempted deposits. However, companies must still ensure accurate reporting before the Due Date for DPT-3 Filing to avoid mis-classification under the Companies Act, 2013.
4. How is the reporting date determined for compliance with the Due Date for DPT-3 Filing?
The reporting is based on outstanding balances as of 31st March of the financial year. The filing must be completed after the closure of books but before the statutory Due Date for DPT-3 Filing.
5. What is the impact of non-disclosure of exempted deposits in DPT-3?
Failure to disclose exempted deposits may result in non-compliance with Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014 and may attract regulatory scrutiny.
6. Whether inter-corporate loans are covered under DPT-3 reporting requirements?
Inter-corporate borrowings are generally treated as transactions not considered deposits under Rule 2(1)(c), but they are reportable in Form DPT-3 if outstanding as on 31st March.
7. Has MCA extended the due date for DPT-3 filing for FY 2025-26?
No. The statutory due date for filing Form DPT-3 remains 30 June 2026. However, MCA has granted a one-time relaxation allowing companies to file the form up to 31 July 2026 without payment of additional fees.
8. What compliance risk arises if the classification between deposit and exempt deposit is incorrect?
At Ebizfiling, we observe that incorrect classification leads to misreporting under Rule 2(1)(c). This creates regulatory exposure if not corrected before the Due Date for DPT-3 Filing.
9. How does MCA treat delayed filing beyond Due Date for DPT-3 Filing?
Delayed filing attracts additional government fees under the Companies (Registration Offices and Fees) Rules, 2014. Persistent delay beyond the Due Date for DPT-3 Filing may trigger scrutiny or adjudication proceedings. To avoid penalties and ensure timely compliance, businesses can seek expert assistance from Ebizfiling for accurate and stress-free DPT-3 filing.
10. Is Form DPT-3 required when no deposits exist but loans are outstanding?
Yes. Even if a company has not accepted any deposits, Form DPT-3 may still be required where exempted loans, inter-corporate borrowings, or other reportable outstanding receipts exist as on 31st March. Such transactions must be disclosed in accordance with MCA reporting requirements.
Form DPT 3
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