MCA Update: Relief on DPT-3 Filing Additional Fees – What Companies Need to Know
The move is expected to benefit thousands of companies that were facing difficulties in meeting the original filing timeline. By extending the period and waiving additional fees during the specified window, MCA has provided an opportunity for businesses to regularize their compliance status and avoid unnecessary penalties.
In this article, we explain the importance of Form DPT-3, the latest MCA relaxation, eligibility, benefits, and key compliance points that companies should keep in mind.
What is Form DPT-3?
Form DPT-3 is an annual compliance form prescribed under the Companies Act, 2013 and the Companies (Acceptance of Deposits) Rules, 2014.
It is used by companies to report:
- Deposits accepted from members or the public (where permitted)
- Outstanding loans and borrowings
- Amounts received that are not considered deposits
- Financial liabilities that require disclosure under the Companies Act
The objective of DPT-3 filing is to ensure transparency regarding funds received by companies and to help regulators monitor compliance with deposit-related provisions.
Who Needs to File Form DPT-3?
Generally, most companies are required to file DPT-3 if they have outstanding receipts of money or loans that fall under specified categories.
The filing requirement may apply to:
1. Private Limited Companies
Private companies with outstanding loans, advances, or other specified receipts.
2. Public Limited Companies
Companies reporting deposits or exempted deposits.
3. One Person Companies (OPCs)
Where applicable under the rules.
4. Other Eligible Companies
Entities having financial transactions that require disclosure under deposit rules.
Even companies that have not accepted public deposits may still be required to file DPT-3 if they have outstanding exempted deposits or borrowings.
MCA Circular Granting Relief
Recognizing practical challenges faced by companies, MCA issued General Circular No. 02/2026 dated 19th June 2026 providing relief regarding additional filing fees.
Under this relaxation:
✅ Additional fees are waived during the extended period.
✅ Companies can complete pending DPT-3 filing without extra financial burden.
✅ Businesses get more time to compile and verify financial information.
This relief reflects MCA's effort to facilitate smoother compliance and reduce hardships for stakeholders.
New Deadline for DPT-3 Filing
Revised Due Date
📅 31st July 2026
Companies that have not yet filed Form DPT-3 for the financial year ended 31st March 2026 should utilize this extended timeline effectively.
Waiting until the last few days may result in portal congestion, technical issues, or documentation errors. Early filing is always advisable.
Why is DPT-3 Filing Important?
Many companies underestimate the significance of DPT-3 compliance. However, the form plays a critical role in corporate reporting.
Transparency in Financial Reporting
DPT-3 provides regulators with information regarding:
- Loans
- Advances
- Deposits
- Borrowings
- Other financial liabilities
This helps maintain transparency within the corporate ecosystem.
Regulatory Compliance
The filing demonstrates compliance with:
- Companies Act, 2013
- Deposit Rules
- MCA reporting requirements
Avoidance of Penalties
Failure to file DPT-3 may attract:
- Additional fees
- Regulatory scrutiny
- Penalties under applicable provisions
- Compliance complications during future filings
Improved Corporate Governance
Timely filing reflects strong governance practices and a commitment to legal compliance.
Key Benefits of MCA's Relaxation
The recent circular offers several advantages for companies.
1. Relief from Additional Fees
One of the biggest benefits is the waiver of additional filing fees during the extended period.
Companies can complete compliance without incurring extra costs.
2. Opportunity to Correct Errors
Many companies require additional time to:
- Reconcile balances
- Verify loan accounts
- Review financial records
The extension allows businesses to file accurate information.
3. Reduced Compliance Pressure
Finance teams and professionals can complete the filing process more efficiently without rushing to meet a shorter deadline.
4. Better Documentation
Additional time helps companies collect:
- Loan agreements
- Board resolutions
- Financial statements
- Supporting records
This improves the accuracy of disclosures.
5. Compliance Regularization
Companies that missed the earlier deadline now have an opportunity to regularize their filing status.
Common Information Required for DPT-3 Filing
Before filing the form, companies should keep the following information ready:
Company Details
- CIN
- Company name
- Registered office details
Financial Information
- Outstanding deposits
- Exempted deposits
- Loans and borrowings
- Financial liabilities
Auditor's Certificate
Where applicable, certification requirements must be complied with.
Financial Statements
Relevant financial records should be reconciled before filing.
Supporting Documentation
Companies should maintain supporting documents for future verification and audit purposes.
Common Mistakes to Avoid
While filing DPT-3, companies should avoid common errors such as:
Incorrect Classification of Deposits
Misclassification can lead to reporting inaccuracies and future notices.
Mismatch with Financial Statements
Amounts reported in DPT-3 should align with audited books of accounts.
Incomplete Information
Missing disclosures may result in defective filings.
Last-Minute Filing
Waiting until the final deadline may increase the risk of technical issues and errors.
Failure to Maintain Supporting Records
Proper documentation is essential for demonstrating compliance.
Practical Steps for Companies
To make use of the MCA relief effectively, companies should:
Review Outstanding Financial Liabilities
Identify all loans, advances, and exempted deposits.
Reconcile Financial Records
Verify that balances match books of accounts and financial statements.
Consult Professionals
Seek guidance from compliance experts to ensure correct reporting.
Complete Filing Early
Avoid waiting until the last date.
Maintain Documentation
Keep all supporting records safely for future reference.
Impact on Small and Medium Businesses
The extension is particularly beneficial for:
- Startups
- SMEs
- Family-owned businesses
- Growing private companies
Many smaller businesses operate with limited compliance resources. The waiver of additional fees and extension of time provides valuable breathing space to complete statutory obligations.
Importance of Ongoing MCA Compliance
DPT-3 is only one part of a company's compliance framework. Businesses should also ensure timely filing of:
- Annual Returns
- Financial Statements
- Director-related filings
- Event-based forms
- ROC compliances
A proactive compliance approach helps avoid penalties, litigation, and regulatory complications.
Conclusion
The MCA's decision to provide relief on additional fees for filing Form DPT-3 is a welcome step for companies across India. With the revised deadline of 31st July 2026, businesses now have an opportunity to complete their filings without additional financial burden and maintain good compliance standing.
Companies should not treat the extension as a reason to delay. Instead, they should use this period to review financial records, ensure accuracy, and submit Form DPT-3 well before the deadline.
Timely compliance not only helps avoid penalties but also strengthens corporate governance and builds credibility with regulators, lenders, and stakeholders.
Whether you are a private company, public company, startup, or growing business, this is the ideal time to review your DPT-3 obligations and ensure complete compliance with MCA requirements.
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