MCA Extends DPT-3 and E-Form Filing Deadlines After Data Centre Fire

The Ministry of Corporate Affairs (MCA) has issued General Circular No. 02/2026, dated June 19, 2026, extending several critical filing deadlines in response to the fire that damaged the MCA Data Centre on June 5, 2026. The circular provides significant relief to companies and professionals who were unable to complete their compliance obligations due to the disruption in MCA's digital infrastructure. The most notable extension is the DPT-3 (Return of Deposits) filing deadline, which has been pushed from June 30 to July 31, 2026, without any additional fees.

The Data Centre Fire Incident

On June 5, 2026, a fire broke out at the MCA Data Centre, causing significant damage to the infrastructure that supports the MCA21 portal and related e-filing systems. The incident disrupted access to the portal for several days, preventing companies, directors, and professionals from filing statutory forms, making submissions, and completing compliance requirements. Given that June is a critical filing month for corporate compliance, the disruption had the potential to affect thousands of entities across the country.

The MCA responded by issuing General Circular No. 02/2026 on June 19, 2026, acknowledging the difficulties faced by stakeholders and providing a structured framework for deadline extensions and e-form resubmissions. This circular comes at a time when the MCA is already managing the transition from the legacy MCA21 V2 portal to V3, adding another layer of complexity to the compliance landscape.

DPT-3 Filing Deadline Extension

The most significant relief provided by the circular is the extension of the DPT-3 filing deadline. DPT-3 is the Return of Deposits form that every company (other than a government company) that has accepted deposits or outstanding receipts of money or loans must file annually. The original deadline for filing DPT-3 for the financial year ending March 31, 2026, was June 30, 2026. Under the circular, this deadline has been extended to July 31, 2026. No additional fees will be charged for filings made during this extended period.

This extension is particularly welcome because DPT-3 is a compliance requirement that applies to a large number of companies. Any company that has outstanding money received from directors, shareholders, or other parties, whether classified as deposits or not, is required to disclose these amounts through DPT-3. Late filing attracts additional fees and can also result in prosecution for non-compliance under the Companies Act, 2013.

E-Form Resubmission Relief

The circular also addresses the issue of e-forms that were either pending resubmission or were cancelled due to the data centre disruption. The relief is structured in two categories based on the deadline dates.

For e-forms with resubmission deadlines falling between June 21 and June 30, 2026, the deadlines have been automatically extended to July 10, 2026. No action is required from the stakeholder to avail this extension; the system will automatically reflect the revised deadline. For e-forms with deadlines falling between June 5 and June 20, 2026, stakeholders may seek an extension of the resubmission deadline to July 10, 2026, by raising a request through the MCA Helpdesk before June 30, 2026.

Additionally, e-forms that were cancelled during the disruption period may be reopened upon request to the MCA Helpdesk. The MCA has also extended name reservation deadlines and related resubmission deadlines to July 10, 2026, ensuring that companies in the process of incorporation or name change are not adversely affected.

Who Must File DPT-3 and When

DPT-3 must be filed by every company that has accepted deposits or has outstanding money received as loans or otherwise. This includes private limited companies, public companies, and one-person companies. The form requires disclosure of all deposits and transactions not considered as deposits, including loans from directors, inter-corporate deposits, and advances received from customers. Companies must file DPT-3 as an annual return within 90 days from the end of the financial year. Those looking to understand the process of registering a company through MCA SPICe+ should be aware that DPT-3 compliance begins from the first financial year of the company's existence.

It is important to note that even companies that have not accepted any deposits but have outstanding money received from directors or others are required to file a "nil" or "return of transactions not considered as deposits" version of DPT-3. Failure to file can result in penalties under Section 73 and 76 of the Companies Act, 2013. Companies that are in the process of closing operations through strike-off under Section 248 should ensure all pending DPT-3 filings are completed before applying for closure.

Practical Compliance Steps

Companies and professionals should take the following steps to ensure compliance in light of the circular. First, verify the current status of all pending e-forms on the MCA21 portal. If any forms were cancelled or if resubmission deadlines were missed during the disruption period, contact the MCA Helpdesk immediately to request reopening or extension. Second, prepare and file DPT-3 before the revised deadline of July 31, 2026. Ensure that all deposit transactions, loans from directors, inter-corporate deposits, and other relevant receipts are accurately disclosed.

Third, review all other compliance deadlines that may have been affected by the portal disruption. While the circular specifically addresses DPT-3 and e-form resubmissions, companies should check whether any other annual filings, such as annual returns or financial statements, were impacted. The GST registration requirements for new businesses and the process for filing GST appeals are separate compliance obligations that operate independently of MCA filings but may overlap in terms of timing.

Conclusion

The MCA's General Circular No. 02/2026 provides much-needed relief to companies and professionals affected by the data centre fire. The extension of the DPT-3 deadline to July 31, 2026, and the structured framework for e-form resubmissions demonstrate the MCA's responsiveness to infrastructure challenges. However, companies should not treat the extended deadlines as an invitation for complacency. The revised deadlines are firm, and non-compliance after the extended period will attract the usual penalties and consequences. Companies should also stay updated on the RBI's draft model risk management guidance for 2026 and other regulatory developments that may affect their compliance obligations in the coming months.