Through General Circular 02/2026 (19 June 2026), MCA extended the FY 2025-26 DPT-3 (Return of Deposits) due date from 30 June to 31 July 2026, without additional fees. The relief follows the MCA21 data-centre fire that disrupted filings in peak season.
Who must file
DPT-3 covers deposits and exempt borrowings outstanding as of 31 March 2026 — director loans, shareholder loans, bank borrowings, inter-corporate loans. In practice, most private limited companies with any borrowing on the books need to file.
What to do
- Reconcile all borrowings as of 31 March 2026 with your auditor.
- File DPT-3 on MCA21 by 31 July 2026.
Sources: CAclubindia, Studycafe.


