Filing of Form DPT-3

Filing Form DPT-3 is mandatory for companies incorporated under the Companies Act. File it now if you have pending loans or receipts & remain compliant with the MCA rules.

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What is Form DPT-3?

Form DPT-3 is a return form to be filed by companies, on behalf of their outstanding loans that are not considered as deposits. This rule came into effect after the Ministry of Corporate Affairs (MCA) made amendments to several existing rules. Thus, making it mandatory for all companies to file form DPT 3, except government organizations, for pending loans or receipts. This form is filed as per Rule 16 of the Companies (Acceptance of Deposit) Rules, 2014.

To clarify, as per clause (c) of sub-rule 1 of rule 2 in the Companies (Registration Offices and Fees) Rules, 2014, this DPT 3 form as per MCA is filed from the 01st April 2014 to 31st March 2019 within “ninety days from 31st March 2019”.

This rule came into effect after the Indian Government in coordination with RBI (Reserve Bank of India) decided to alter the Companies (Acceptance of Deposits) Rules, 2014.

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Benefits of filing form DPT-3

Benefit 1: It’s only required to be filed once by organizations with outstanding receipts that are not considered as deposits, as per Rule 2(1)(C) of Deposit Rules by 29th June.

Benefit 2: It is only to be filed on the 30’th of June as per the yearly return of deposits by companies whose deposits come under Sec 73 to 76 of Deposit Rules

Purpose 3: It is only to be filed on the 30’th of June of every year as per the yearly return of exempted deposits by companies whose deposits come under Rule 2(1)(C) of Deposit Rules.

Purpose 4: It is only to be filed on the 30’th of June of every year in accordance with the yearly return of deposits and exempted deposits by companies, whose deposits come under Sec 73 to 76 Rule 2(1)(C) of Deposit Rules.

Checklist Applicability for Companies, filing the DPT 3 Form

  • When it comes to filing DPT 3 form, it can be downloaded from the MCA portal and filed by private, OPC, LLC, small or large companies, etc, and other non-governmental companies.
  • The form DPT 3 is filed according to rule 16A(3) of the Companies (Acceptance of Deposit) Rules, 2014, by companies with exempted deposits, in the form of outstanding loans or receipts
  • Filing form DPT 3 must include both secured and unsecured loans along with payment made in advance for goods and services.
  • Now in case the loan or exempted deposit is received by the associate/subsidiary company then it has to file the DPT-3 Form by the MCA.
  • If loans that have not been paid for by1st April 2014 by companies then such loans have to be reported to the ROC under the DPT-3 Form.

Information required for one-time return in Form DPT 3

  • Basic company information
  • Company goal
  • Particulars of return, i.e. Date of Trust Deed, Trustee, Property detail and value, if any.
  • Company net worth, as per audited balance sheet dated before filing the return.
  • Total Amount of outstanding money or loan received by a company but not considered as a deposit.
  • Credit rating, if any.

Procedure for filing form DPT 3 with Ministry of Corporate Affairs

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When it comes to filing form DPT 3, here is the following procedure to be followed according to the ministry of corporate affairs (MCA).

Prepare The Required Details

It begins with auditing the balance sheet of the company. This is because the balance sheet is presented along with the form DPT 3. The form DPT 3 due date should be according to the outstanding amount to be received by the company.

Download The DPT 3 Form

Visit the MCA portal ( and download the form DPT – 3.

Fill The Form:

Enter all the details in the form such as name, address, and email, as well as the CIN number.

Enter All Requisite Information:

It is important to enter the right information to avoid any clerical or non-clerical error. Keep the following things in mind while filling the form DPT–3;

  • Select the right reason for filing. (In case of filing a one-time return form DPT 3, select the first option available on the list).
  • Select the type of organization - Public or Private.
  • Enter all the mandatory details.
  • You can enter or not enter non-mandatory details.
  • Along with the form include an audited balance sheet and auditor’s certificate.

Sign The Form DPT 3:

Enter all the information and review if everything has been entered correctly, before signing it with the director’s digital signature.

Upload The Form On The MCA Portal:

The process is marked as complete after the form has been signed and uploaded onto the MCA portal.

Statutory Fees Paid To The ROC For Filing The E-Form DPT-3

If Company Share CapitalStatutory Fees to ROC
Less than 1,00,000INR 200
1,00,000 to 4,99,999INR 300
5,00,000 to 24,99,999INR 400
25,00,000 to 99,99,999INR 500
1,00,00,000 or moreINR 600

Late/Additional Fees For Delay In Filing Form DPT-3

Period of delayLate fee/Additional fee
Up to 30 days2 times of statutory fees
More than 30 days and up to 60 days4 times of statutory fees
More than 60 days and up to 90 days6 times of statutory fees
More than 90 days and up to 180 days10 times of statutory fees
10 times of statutory fees12 times of statutory fees

Documents to be submitted

  • Auditors certificate
  • List of matured depositors (cheque issued but not yet cleared to be shown separately)
  • Copy of the medium generating charge
  • Copy of Trust deed
  • Any Optional attachments

FAQs on Filing of Form DPT-3

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