What is DPT-3 Filing?
DPT-3 is a mandatory annual return that companies must file to report outstanding receipts of money or loans not considered deposits, as well as actual deposits. This filing ensures transparency, protects depositors’ interests, and enables regulatory monitoring of a company’s financial activities.
Who Must File DPT-3?
All companies (except government companies), including private limited, public limited, Section 8, and small companies
Companies with outstanding loans, advances, debentures, deposits, or other receipts as of March 31st of the financial year
Companies that have received money or loans not classified as deposits under the Companies (Acceptance of Deposits) Rules, 2014
Types of Transactions Covered
Secured and unsecured loans
External and commercial borrowings
Loans from holding, subsidiary, or associate companies
Outstanding advances, debentures, and other non-deposit receipts
DPT-3 Filing Due Date
The due date for filing Form DPT-3 is June 30th every year, reporting all outstanding amounts as of March 31st of the previous financial year. Late filing may attract penalties and legal consequences.
Required Documents for DPT-3 Filing
| Document Type | Details/Description |
|---|---|
| Auditor’s Certificate | Mandatory if reporting deposits or non-deposit transactions |
| Copy of Board Resolution | Authorizing the filing of DPT-3 |
| List of Depositors / Loan Providers | If applicable, with details of outstanding amounts |
| Trust Deed (if any) | Required if the company has a trust deed |
| Instrument Creating Charge | If a charge is created and disclosed in the form |
| Details of Liquid Assets | For deposits maturing before and after March 31st |
| Net Worth Certificate | If needed to justify loans under exemptions |
| Audited Financial Statements | Or provisional figures if audit is pending |
| Digital Signature Certificate (DSC) | Of Director/Manager/CEO/CFO/Company Secretary for e-signing |
| Other Supporting Documents | As required by the MCA or company’s auditor |
Step-by-Step DPT-3 Filing Process
1. Board Authorization
Hold a board meeting to approve and authorize the filing of Form DPT-3.
Pass a board resolution and appoint authorized signatories.
2. Prepare and Reconcile Financial Data
Reconcile balances of loans, advances, debentures, deposits, and securities.
Classify amounts as deposits, exempted deposits, or non-deposits as per Rule 2(c).
3. Gather Required Documents
Collect all supporting documents, auditor’s certificate, and financial statements.
4. Fill and Submit the DPT-3 Form
Log in to the MCA portal using authorized credentials.
Access and fill the DPT-3 webform with company details, CIN, period, purpose, and financial figures.
Attach scanned copies of all required documents in PDF format.
Affix the DSC of the authorized signatory and practicing professional (CA/CS/CMA).
Pre-scrutinize and upload the form online.
Pay the applicable fee as per authorized capital.
5. Post-Filing Compliance
Save the acknowledgement and SRN for future reference.
Maintain copies of the filed form and supporting documents in company records.
Present a summary to the board in the next meeting for noting.
DPT-3 Compliance Checklist
| Step/Requirement | Description |
|---|---|
| Board Resolution | Approve and authorize DPT-3 filing |
| Financial Reconciliation | Classify and reconcile all outstanding receipts and loans |
| Document Preparation | Gather all required supporting documents |
| Accurate Form Filling | Ensure all details are correctly entered in the DPT-3 webform |
| DSC Affixation | Digitally sign the form with DSC of authorized signatory and professional |
| Timely Submission | File by June 30th to avoid penalties |
| Fee Payment | Pay the prescribed MCA fee |
| Record Maintenance | Retain filed form, SRN, and supporting documents for audits |
Penalty for Non-Compliance
On Company: Penalty up to ₹1 crore or twice the deposit amount (whichever is lower), up to a maximum of ₹10 crore.
On Officers: Imprisonment up to 7 years and fine from ₹25 lakhs to ₹2 crore.
Additional Penalties: ₹5,000 for default in payment, plus ₹500 per day for continuing default.
Other Consequences: MCA adjudication proceedings and possible disqualification of directors.
Frequently Asked Questions (FAQs)
Is DPT-3 filing mandatory for all companies?
Yes, except government companies. All others with outstanding receipts or loans not considered deposits must file DPT-3 annually.
What is the due date for DPT-3 filing?
June 30th every year, reporting all outstanding amounts as of March 31st.
Is an auditor’s certificate always required?
It is mandatory if reporting deposits or non-deposit transactions; not required for only outstanding loans.
What happens if I miss the DPT-3 due date?
Late filing attracts heavy penalties on both the company and responsible officers.
Can a NIL return be filed?
While not mandatory, it is advisable to file a NIL return if there are no outstanding receipts, as a conservative compliance measure.
Can DPT-3 be revised after filing?
No, corrections can only be made by filing a fresh form with updated details.
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