DPT-3 Due Date — Filing Calendar 2026-27
Due Date
30th June each year
What is DPT-3?
DPT-3 is the annual return of deposits filed with the Registrar of Companies. It covers deposits accepted from members and the public, as well as outstanding loans that are not classified as deposits. Companies must report their outstanding deposit/loan position as at 31st March each year.
Who files it?
Every company (other than government companies) must file DPT-3 annually, even if they have not accepted any deposits. This includes reporting of loans that are exempt from deposit classification, such as directors' loans and inter-company loans.
Late Fee & Penalty
Additional fee: ₹100 per day beyond due date, with no cap. Penalty for non-filing under Section 73/76 can range from ₹1 lakh to ₹10 crore for certain violations.
Frequently Asked Questions — DPT-3
What is the DPT-3 due date for FY 2025-26?
DPT-3 for FY 2025-26 (as of 31st March 2026) is due by 30th June 2026.
Must DPT-3 be filed even if the company has no deposits?
Yes. DPT-3 must be filed by all non-government companies, even if they have not accepted any deposits. They report nil or report outstanding loans that are exempt from deposit classification.
What is the difference between deposits and exempt borrowings in DPT-3?
Deposits are borrowings from the public/members meeting specific criteria. Exempt borrowings (like loans from directors, shareholders, holding companies, or banks) do not count as deposits but must still be reported in the relevant section of DPT-3.
Does an LLP need to file DPT-3?
No. DPT-3 applies only to companies under the Companies Act, 2013. LLPs are governed by the LLP Act and are not required to file DPT-3.
Related Deadlines
AOC-4
AOC-4 due date is 29th October (within 30 days of AGM). Annual financial statements filing with MCA, penalties, and ROC calendar for FY 2025-26.
MGT-7/MGT-7A
MGT-7 / MGT-7A due date is 28th November (within 60 days of AGM). Annual return with ROC, penalties, and MCA filing calendar for FY 2025-26.
AGM
Companies must hold AGM by 30th September each year (within 6 months of FY end). Consequences of not holding AGM and MCA compliance for FY 2025-26.