DPT-3 Filing
Form DPT-3 is a return that companies must file every year with the Ministry of Corporate Affairs (MCA) to provide details of:
- Deposits accepted by the company, and
- Other outstanding money/loan received by the company not considered as deposits.
This helps the government track all money companies raise other than share capital.
Who Needs to File DPT-3?
- All Private Limited Companies
- All One Person Companies (OPCs)
- All Public Companies
Not applicable to:
- Government companies
- Banking companies
- NBFCs registered with RBI
- Housing finance companies
Types of DPT-3 Returns
- One-time Return:
For outstanding receipts of money/loan as on 31st March 2019 (done only once). - Annual Return:
Filed every year for deposits and exempted deposits (loans, advances, etc.) outstanding as on 31st March.
Due Date for DPT-3 Filing
- Every year by 30th June for details as on 31st March.
Example: For FY 2024–25, DPT-3 must be filed on or before 30th June 2025.
Documents Required for DPT-3
- Auditor’s Certificate (mandatory in case of return of deposits).
- Details of Money Received: Loan agreements, advances, etc.
- Board Resolution approving the filing.
- Details of Outstanding Loans/Deposits as of 31st March.
- Digital Signature Certificate (DSC) of a director.
Process of Filing DPT-3
- Prepare Company Data
- Collect all details of loans, deposits, advances, etc.
- Obtain Auditor’s Certificate
- CA certifies correctness of data.
- Board Approval
- Directors approve the filing through a board resolution.
- File DPT-3 on MCA Portal
- Fill form online, attach required documents, and submit with DSC.
- ROC Approval
- Once verified, the Registrar updates compliance status.
Penalties for Non-Filing
If a company does not file DPT-3:
- Company Penalty: Minimum ₹1,00,000 + ₹500 per day till filing.
- Every Officer in Default: ₹25,000.
- If Deposits Are Accepted in Violation: Heavy fines up to ₹2 crore + imprisonment for officers.
Why DPT-3 is Important
- Ensures transparency in company borrowings.
- Protects shareholders, creditors, and public money.
- Mandatory to avoid heavy penalties.
- Required even if the company has no deposits but has loans/advances.
Yes, all Private Limited Companies must file it.
Yes, if nothing is outstanding, a NIL return should still be filed to remain compliant.
Every year by 30th June for data as of 31st March.
No, auditor’s certificate is mandatory only when reporting deposits.
• Share application money pending allotment for more than 60 days is considered a deposit.
• Director’s loan is exempted only if it is given from personal funds (not borrowed) and a declaration is obtained.
No, DPT-3 is not applicable to LLPs.