Introduction
For companies doing business in India, especially those received money from (loans, advances or any non-deposit basis) in/through an entity, Form DPT-3 is one of their most important annual compliance requirements. Each year, many thousands fail to comply due to a lack of understanding around applicability and deadlines. Unfortunately, this results in excessive penalties on those companies that require it.
As compliance in 2026 is becoming more stringent due to increased digital monitoring by the Ministry of Corporate Affairs (MCA), Companies now need to understand the applicable due dates, reporting requirements, as well as the penalties (late fee and penalty) associated with the Form DPT-3 filing.
This is a complete and practical guide to understanding the Form DPT-3 due date, late fees, penalties and filing process for 2026.
What is Form DPT-3?
Form DPT-3 needs to be submitted to the MCA for reporting deposits and other transactions that do not fall into the category of deposits according to the Companies Act of 2013.
Form DPT-3 is an important disclosure document used by the MCA for tracking the following items:
Company Loans
Advances Received
Unpaid amounts that have not been classified as deposits
Companies may be required to file Form DPT-3 even if they do not accept public deposits.
Due Date for Form DPT-3 Filing 2026
The due date for filing Form DPT-3 is:
30th June 2026
This is an annual compliance requirement, and companies must report data as of 31st March 2026.
Failing to meet this deadline can result in significant additional fees and penalties.
Who Needs to File Form DPT-3?
The DPT-3 Form applies across the board to all kinds of corporations, not only businesses that take in deposits. Filing will additionally be necessary for all of the following types of entities:
Private Limited Company
Public Company
One Person Company
All entities above that have:
(i) Outstanding loans to directors;
(ii) Outstanding advances from customers;
(iii) Borrowed money from a financial institution;
Must also file DPT-3 if they still owe any amount related to those types of obligations.
Examples of Entities NOT Required To File:
1) Certain government companies
2) Banking Companies
3) Non-Banking Financial Companies (With Limited Exceptions)
What Needs to Be Reported in DPT-3?
In addition, companies must report financial information concerning their outstanding debts.
This includes:
Director or shareholder loans
Secured loans as well as non-secured loans
Advance payments made by customers
Any amount that is not considered a deposit
The information must be accurate on March 31, 2026.
Accurate reporting is extremely important; you will receive scrutiny and/or penalties for any inaccurate disclosures.
DPT-3 Filing Fees
Filing fees for DPT-3 are based on the authorised share capital of the company.
In general:
Smaller companies are charged lower fees while larger companies are charged higher fees.
Fees are specified by the Companies (Registration Offices and Fees) Rules.
Filing DPT-3 Form Late in 2026
If the DPT-3 Form is filed after the due date, a late fee will be assessed for the number of days after the due date.
For example:
• 0-30 days late will incur a late fee that is incremental by day
• 31-60 days late will incur a late fee, which increases at each increment of 30 days.
There is no limit to the amount of late fees that can accumulate due to the amount of time that has elapsed since the Due Date.
Penalty for Non-Filing of DPT-3
DPT-3 will incur a penalty for non-filing under the Companies Act.
Violations may result in:
• Heavy penalties are being assessed against the company
• Penalties being assessed against Directors and Officers
• Legal action is being instituted against the Company by the MCA.
In cases of very serious violations, non-complying Companies can experience negative ramifications related to their compliance status going forward and for filings that occur in the future.
Documents Required for DPT-3 Filing
To file Form DPT-3, companies need to prepare certain documents.
These include:
Auditor’s certificate
Details of outstanding loans and advances
Financial statements
Board resolution (if required)
Correct documentation ensures smooth filing and reduces the risk of rejection.
Step-by-Step Process to File Form DPT-3
The filing process is totally through the MCA portal (online)
Step 1: Compile Financials
Compile all outstanding advances, outstanding loans and outstanding debts, as on 31 March, as a complete listing.
Step 2: Create Supporting Documentation
The following are required upon the completion of auditor certification, as well as any other supporting documents.
Step 3: Log-into Portal, Fill Form 3
Use the same information in form 3 will be accurately reported.
Step 4: Upload Supporting Documents
Include all supporting documents with the submission.
Step 5: Obtain Digital Signature
The completed digital signature by a director would be required along with a professional's (CA, CS or CMA) certification.
Step 6: Submit and Pay Fees
Log on to the submission portal along with paying all corresponding fees.
DPT-3 Compliance 2026 Checklist
To avoid incurring penalties, companies should ensure:
Filing completed before 30 June 2026.
Accurate reporting of outstanding loans.
Proper auditor certification.
Timely payment of fees.
Monitoring of compliance timelines.
Maintenance of pproactive measuresto prevent additional legal and financial issues.
Read More: What is FORM 80 IAC?
Conclusion
Any business that does not file DPT 3 will be considered noncompliant. Although your business might not have accepted any deposits, the completion of this document may be required for other outstanding debts, such as loans or advances.
In light of new regulations and increasing scrutiny by the MCA that will come into effect in 2026, it becomes essential for companies to file their documents in a timely and accurate manner. Otherwise, heavy penalties might have to be borne.
Simply put, DPT 3 is not just optional - it is the only way to meet your statutory duty as a business!
FAQs on Form DPT-3 Due Date & Late Fees
1. When does a company have to submit DPT-3 for 2026?
The deadline to submit DPT-3 will be June 30, 2026.
2. Are companies required to file DPT-3?
Most companies that have taken out loans (i.e., non-deposit transactions) must file DPT-3.
3. What is the penalty for filing DPT-3 late?
Penalties for filing late increase with the number of days after the deadline and accumulate very quickly.
4. Can I submit DPT-3 if I don't meet the June 30, 2026, deadline?
Yes, you may file DPT-3 late, but you will incur a higher penalty.
5. Do limited liability partnerships have to file DPT-3?
No, limited liability partnerships are not required to submit DPT-3.
6. What will occur if I fail to submit DPT-3?
Failure to file DPT-3 could result in legal actions, penalties, challenges to compliance by the company and/or its directors.
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