Compliance deadlines June 2026 are among the most critical dates for Indian businesses this financial year. Compliance deadlines June 2026 demand immediate attention from every business owner. Most companies close their financial year on 31 March and then shift attention to operations, but the compliance calendar does not pause. The three months between April and June carry obligations that, if missed, generate penalties under the Companies Act, 2013, and in some cases, personal liability for directors. June 2026 is a particularly concentrated month. Tracking compliance deadlines June 2026 carefully can protect your business from significant penalties.
The One That Cannot Move: Form DPT-3 by 30 June 2026
Form DPT-3 is the annual return of deposits and non-deposit receipts filed with the Ministry of Corporate Affairs. Every company incorporated under the Companies Act, 2013, except government companies, banking institutions, Non-Banking Financial Companies (NBFCs), and Housing Finance Companies, is required to file it by 30 June each year, reporting all amounts outstanding as on 31 March of that financial year.
For FY 2025-26, the form captures balances as on 31 March 2026 and must be filed on the MCA V3 portal at mca.gov.in by 30 June 2026.
The scope of the form is broader than it may appear. Director loans, inter-company loans, customer advances, and any receipt that does not qualify as a deposit under Rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014, all need to be reported. If nothing is outstanding, filing a NIL return is strongly recommended. The absence of a filed return is, in an MCA inspection, indistinguishable from non-compliance.
The auditor’s certificate is a required attachment, along with the auditor’s UDIN. Companies that have not yet engaged their statutory auditor on this should be doing so now, not in the last week of June.
On penalties, the stakes are not minor. Under Section 73 of the Companies Act, the company faces a minimum penalty of Rs. 1 crore or twice the deposit amount, whichever is lower, up to a maximum of Rs. 10 crore. Officers in default face imprisonment of up to seven years and a fine between Rs. 25 lakhs and Rs. 2 crore. Late filing, short of non-filing, attracts additional fees under Rule 21 at Rs. 500 per day for each continuing day of default.
The One That has Already Passed: Form MSME-1 was due 30 April 2026
Form MSME-1 is a half-yearly return filed by companies that have outstanding dues to Micro or Small Enterprise suppliers exceeding 45 days from the date of acceptance of goods or services. The half-year covering October 2025 to March 2026 had a filing deadline of 30 April 2026.
If your company had any such outstanding dues and has not yet filed, the exposure is active. Penalties under Section 405(4) of the Companies Act carry a minimum fine of Rs. 25,000 plus Rs. 1,000 per day, subject to a maximum of Rs. 3 lakh, applicable to the company and each officer in default. MCA adjudication orders have, in recent cases, levied penalties of Rs. 2,85,000 each on both the company and its directors for delayed filing.
For companies that are currently in default on this, the practical step is to file now rather than wait. The daily penalty continues to accrue.
The One That Falls Mid-June: Advance Tax First Instalment due 15 June 2026
For companies and other taxpayers whose estimated tax liability for FY 2026-27 exceeds Rs. 10,000 after TDS, at least 15% of the total estimated tax must be paid by 15 June 2026. This is the first of four advance tax instalments under the Income Tax Act, 2025, which applies from 1 April 2026.
Companies opting for presumptive taxation under Sections 44AD or 44ADA may pay the full amount in a single instalment by 15 March 2027, so this June deadline does not apply to them. For all others, the computation needs to happen in the first two weeks of June, not after the 15th.
What Tends to Go Wrong in June
Three patterns recur, in my experience, around this period.
First, the auditor is not ready. DPT-3 requires the statutory auditor’s certificate with a valid UDIN, and that certificate depends on the audit having been completed. Where the audit has not been finalised, the DPT-3 filing slips. The filing does not have a grace period built in by default.
Second, the form scope is misread. Companies assume DPT-3 applies only if they have accepted public deposits. It applies to all non-deposit receipts as well, meaning director loans and inter-corporate borrowings are captured even if no public deposit has been accepted. Filing a NIL return without checking whether any such receipts are outstanding is a common error that creates a mismatch in MCA records.
Third, MSME-1 is treated as optional because the payments have since been cleared. The obligation to report arises from the fact that the dues existed and were outstanding at the end of the half-year, regardless of whether they were paid subsequently.
Compliance Deadlines June 2026: Your Filing Sequence for the Next 20 Days
With 30 June 2026 just twenty days away, the preparation that should already be in motion includes: confirming the statutory auditor is actively working on the DPT-3 certificate, reviewing all loan and inter-corporate transactions outstanding as on 31 March 2026, computing the advance tax estimate and scheduling the 15 June payment, and checking whether MSME-1 was filed by 30 April and, if not, filing it now.
Each of these is an executable task. The penalty exposure on DPT-3 alone, for a company with outstanding director loans, can be more severe than most companies expect until they read Section 73 closely. If you are unsure which compliance deadlines June 2026 apply to your company, MSA Consulting can help you assess your obligations.