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Form DPT-3 is a mandatory annual return that every company (excluding government companies) must file with the Ministry of Corporate Affairs (MCA) by June 30th each year. This return requires disclosure of all deposits, outstanding loans, and amounts received that do not qualify as deposits as of March 31st of that financial year.
Introduced through Companies (Acceptance of Deposits) Amendment Rules 2019 to safeguard creditor and depositor interests. Companies also had to file a one-time return for outstanding receipts from April 1, 2014, to March 31, 2019, within 90 days from March 31, 2019.
The DPT-3 return must be audited by the company's auditor to ensure accuracy and compliance with the Companies (Acceptance of Deposits) Rules, 2014. This filing helps maintain transparency in a company's financial dealings and ensures regulatory compliance.
Filing mandatory even if loans received from:
Loan from controlling parent company
Loan from controlled subsidiary
Loan from significantly influential company
Companies wholly owned and controlled by Central or State Government are completely exempt from DPT-3 filing requirements.
RBI regulated banks
RBI registered NBFCs
NHB registered companies
Note: In rare cases, MCA may notify specific companies under special provisions for exemption.
All companies (except exempted) must file DPT-3 if they have received any of the following:
Money received from members or directors as deposits
Loans obtained from third parties outside the company
Advances received for goods or services (secured/unsecured)
Debts obtained for commercial purposes
Loans with collateral/security
Loans without collateral
From financial institutions/banks
While these transactions don't count as deposits, they still need to be reported in DPT-3 if they represent outstanding receipts.
Money received from shareholders for shares
Loans from investors, treated separately
Payments received upfront for confirmed orders
Money from government or foreign sources
Money borrowed from banks/financial institutions
Loans from other companies in group
Subscription Advances: Money paid in advance for upcoming securities
Employee Deposits: Security deposits from employees (up to annual salary)
Annual Filing Deadline
March 31 - Closing of financial year
April 1 - March 31 (Previous financial year)
June 30 - Due date for DPT-3 filing
Financial Year
2023-24
Apr 1, 2023 - Mar 31, 2024
Reporting Date
March 31, 2024
As on this date
Filing Deadline
June 30, 2024
Must file by this date
Verification certificate from company auditor confirming accuracy of deposits and outstanding receipts information in DPT-3 form.
Copy of trust deed if company created trust to hold deposits
Copy of instrument creating charge on assets to secure deposits
Information and supporting documents for company's liquid assets
List of depositors with details (required in specific cases)
Fees determined as per Companies (Registration Offices and Fees) Rules, based on company parameters.
Non-compliance with DPT-3 filing under Rules 16 and 16A of Companies (Acceptance of Deposits) Rules, 2014 can lead to penalties and other legal consequences.
Up to ₹5,000
Up to ₹5,000 per officer
₹500 per day for continuing default
Timely DPT-3 filing helps companies maintain good standing with regulatory authorities and ensures financial activities comply with applicable laws and regulations.
Visit MCA website and log into your Business User account. Register if new user.
Go to MCA Services → e-filing services → Deposit Related Filings → DPT-3 Webform.
Upload required documents digitally. Submit form to generate Service Request Number (SRN) for tracking.
Affix Digital Signature Certificate (DSC) and pay filing fee based on company's nominal/paid-up capital.
Get acknowledgement email confirming receipt of return of deposits by Registrar of Companies.
Services like Compliance 360 offer convenient solutions for DPT-3 filing with expert guidance, ensuring smooth compliance and avoiding penalties.
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Our experts carefully assess your company’s outstanding loans, deposits, and exempted amounts to ensure accurate Form DPT-3 filing.
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Our team tracks due dates closely and ensures timely submission to help you avoid late fees and penalties.
From data collection to final ROC filing, we manage the entire DPT-3 process so you can focus on your business.
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