DPT-3 Filing
For All Active Companies (Except Banking/NBFCs): Mandatory annual filing before June 30th disclosing all outstanding loans, advances, and receipt of money.
Auditor Certificate & Balance Sheet Mapping: Certified Chartered Accountant reconciliation of director loans, bank credit, and vendor credit not treated as deposits.
Shield Against Section 73/76 Penalties: Prevent severe statutory fines of up to ₹1 Crore on the company and imprisonment for defaulting officers.
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DPT-3 Filing
Hassle-free annual Form DPT-3 filing to report your company's loans, advances, and exempted deposits on the MCA portal.
WHAT'S INCLUDED
5 benefits- ✓Review of your balance sheet, unsecured loans, and customer advances
- ✓Clear classification of exempted deposits and active company borrowings
- ✓Accurate preparation of Form DPT-3 on the MCA V3 portal
- ✓Official MCA filing receipt (SRN challan) shared for your company records
- ✓Timely filing before the June 30th deadline to avoid heavy MCA late fees
MCA Form DPT-3 Return of Deposits & Exempted Loans
Under Section 73 of the Companies Act, 2013 read with Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014, every company (Private Limited, Public Limited, or OPC)—other than government companies—must file an annual return in Form DPT-3 on the MCA portal on or before 30th June every year, declaring outstanding loans, director advances, bank borrowings, inter-corporate deposits, and transactions not considered as deposits.
TaxQue provides specialized corporate finance and secretarial services for DPT-3 compliance. Our Chartered Accountants and Company Secretaries audit your loan ledgers, classify exempt vs non-exempt borrowings under Rule 2(1)(c), obtain Auditor's Certificate (where mandatory), and file Form DPT-3 on the MCA V3 portal before the statutory deadline.
What is DPT-3 Filing?
Form DPT-3 is the mandatory annual return disclosing all monies received by the company—including bank loans, director loans, unsecured loans, and credit advances—as of 31st March of the preceding financial year.
Mandatory for All Companies with Outstanding Loans: Mandatory for every company holding any outstanding loan, CC/OD balance, vehicle loan, NBFC borrowing, or director advance as on 31st March.
Two Filing Options (Option 3 vs Option 4): Option 3 (Return of Deposits), Option 4 (Particulars of transactions by a company not considered as deposit as per Rule 2(1)(c)). 99% of private companies file under Option 4.
Auditor's Certificate Requirement: Mandatory to attach a Certificate from a practicing Chartered Accountant / Statutory Auditor if filing for deposits or particular combinations.
Section 76A Severe Penalty Alert
Failure to file Form DPT-3 or accepting illegal deposits attracts a minimum fine of ₹1 Crore (or twice the deposit amount, whichever is lower) up to ₹10 Crore on the company, and imprisonment up to 7 years + fine up to ₹2 Crore on defaulting officers under Section 76A.
How to Get Started
Balance Sheet & Loan Ledger Ingestion
Loan Statements Upload -> Rule 2(1)(c) Exemption Audit -> Ledger Segregation
- 1Import provisional or audited balance sheet as on 31st March, bank loan sanction letters, and unsecured loan ledgers.
- 2Chartered Accountant categorizes borrowings into exempt loans (Director loans, Bank CC/OD, Inter-corporate) under Rule 2(1)(c).
Statutory Auditor Certificate Generation
Auditor Verification -> Certificate Drafting -> UDIN Generation on ICAI Portal
- 1Our practicing CA drafts the Statutory Auditor's Certificate verifying figures declared in Form DPT-3.
- 2Generate verifiable Unique Document Identification Number (UDIN) from the ICAI portal.
MCA Form DPT-3 Submission & SRN Delivery
MCA V3 Data Entry -> Director Class 3 DSC Signing -> MCA Approval
- 1Populate Form DPT-3 on the MCA V3 portal attaching balance sheet schedules and Auditor's Certificate.
- 2Digitally sign with Director Class 3 DSC, pay statutory fee, and deliver official MCA SRN acknowledgment.
Documents Required for DPT-3 Filing
Financial ledgers, loan sanction letters, and CA certificates.
| Document Category | Specific Records Required | Verification Guidelines |
|---|---|---|
| Provisional / Audited Balance Sheet | Balance Sheet as on 31st March showing current and non-current borrowings | Reconciled with bank statements |
| Loan Sanction Letters & Ledgers | Bank CC/OD/Term loan sanction letters, NBFC agreements, director loan agreements | Required for outstanding balance verification |
| Director Loan Declarations | Written declaration from director stating loan is given from personal funds (not borrowed funds) | Mandatory under Rule 2(1)(c)(viii) |
| Statutory Auditor's Certificate | Certificate signed by practicing CA with valid UDIN confirming loan figures | Mandatory attachment to Form DPT-3 |
Statutory Deadlines & Penalty Matrix for Form DPT-3
Timelines governed under Rule 16 of Companies (Acceptance of Deposits) Rules.
| Compliance Stage | Statutory Deadline | Statutory Penalties for Default |
|---|---|---|
| Annual Form DPT-3 Filing | 30th June every year (for position as on 31st March) | Additional fees up to 18x normal MCA fee + Section 76A penalty |
| Section 76A Penalty on Company | Immediate on default / illegal deposits | Minimum ₹1 Crore up to ₹10 Crore fine on company |
| Section 76A Penalty on Directors | Applicable on defaulting officers | Imprisonment up to 7 years + fine ₹25 Lakhs to ₹2 Crore |
Exempted Transactions under Rule 2(1)(c)
Borrowings not treated as public deposits under Companies Act.
| Borrowing Category | Exemption Condition under Rule 2(1)(c) | Reporting in DPT-3 |
|---|---|---|
| Loans from Banks & Financial Institutions | Secured / unsecured loans from scheduled banks & NBFCs | Reported under Option 4 (Exempted Receipts) |
| Loans from Directors / Relatives | Director must furnish declaration that funds are not borrowed from others | Reported under Option 4 with director declaration |
| Inter-Corporate Loans (Company to Company) | Loans received from another incorporated corporate body | Reported under Option 4 (Exempted Receipts) |
| Advance from Customers | Advance received for supply of goods/services adjusted within 365 days | Exempt; if > 365 days, treated as deposit |
Why Choose DPT-3 Filing
Why corporate CFOs and business founders trust TaxQue for DPT-3 compliance.
Accurate Rule 2(1)(c) Classification
Our Chartered Accountants correctly segregate exempt borrowings, preventing legitimate business loans from being flagged as illegal public deposits.
Statutory Auditor Certificate with UDIN Included
In-house practicing Chartered Accountants audit loan ledgers and generate certified certificates with official UDIN.
Guaranteed Submission Before 30th June
Proactive compliance management ensures your return is filed well ahead of the 30th June cutoff, eliminating massive Section 76A penalties.
Eligibility Criteria for Form DPT-3
Companies obligated to file Form DPT-3.
1Mandatory Companies
- All Private Limited Companies, Public Limited Companies, and One Person Companies (OPC).
- Companies having ANY outstanding loan, director advance, bank borrowing, or deposit as on 31st March.
2Exempted Entities
- Government companies, Banking companies, and Non-Banking Financial Companies (NBFCs) registered with RBI.
TaxQue DPT-3 Advisory vs Generic Portals
Why financial ledger precision is critical to prevent ₹1 Cr+ penalties.
| Parameter | TaxQue Corporate Finance Desk | Generic Automated Websites | Local Bookkeeper |
|---|---|---|---|
| Director Loan Declaration Verification | Collects mandatory Rule 2(1)(c) non-borrowed declaration | Skips declaration (makes loan an illegal deposit) | Unfamiliar with director loan rules |
| Auditor Certificate with UDIN | Certified CA certificate attached with valid UDIN | Leaves certificate to client | Cannot issue CA certificate |
| 365-Day Customer Advance Check | Audits old customer advances > 365 days | Ignores aging (causes compliance violations) | No aging analysis |
Key Features of TaxQue DPT-3 Services
Complete loan and deposit compliance shielding your board from liability.
Audit Certificate Included
Certified CA certificate with official UDIN generated and attached.
Fast-Track MCA Upload
Submitted on MCA V3 with Director Class 3 DSC and immediate SRN generation.
Section 76A Penalty Shield
100% compliant reporting eliminating risk of ₹1 Crore+ corporate penalties.
MCA Compliance
As per MCA guidelines, the following filings are mandatory.
| Form | Purpose | Frequency | Due Date |
|---|---|---|---|
| DPT-3 | Return of deposits, particulars of transactions not considered as deposits, and details of exempted deposits | Annual | 30th June |
Frequently Asked Questions
Quick answers about DPT-3 Filing
Form DPT-3 is the mandatory annual return under Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014, filed with the Registrar of Companies (ROC) to report all outstanding loans, advances, credit facilities, inter-corporate borrowings, and exempted deposits as on 31st March. Every company (Private, Public, OPC, Small Company) must file Form DPT-3 every year (except government companies and banking entities).
Under Rule 16, Form DPT-3 must be filed on or before 30th June every year, declaring figures as on 31st March of the preceding financial year. Filing after 30th June triggers heavy compounding MCA late fees and severe statutory non-compliance penalties.
Yes! This is the #1 mistake companies make. Form DPT-3 has an explicit category for 'Particulars of transactions by a company not considered as deposit' (exempted deposits under Rule 2(1)(c)), which includes loans from directors, bank term loans, overdrafts, advances from customers, and inter-corporate loans. Even if you have ZERO public deposits, filing DPT-3 is 100% compulsory if you have any outstanding loan balances.
Under Rule 21 of the Deposit Rules, failing to file Form DPT-3 attracts a fine on the company and every defaulting officer of up to ₹5,000 plus a continuing daily fine of ₹500 per day. Under Section 76A, accepting unauthorized deposits without reporting can invite fines between ₹1 Crore and ₹10 Crores, and imprisonment for directors up to 7 years. TaxQue guarantees on-time DPT-3 filing.
Your filing is prepared by a dedicated corporate tax accountant and certified by a practicing Chartered Accountant. We audit your trial balance, verify loan agreements, and prepare the mandatory CA Net Worth / Deposit Certificate.
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