DPT-3 Filing - Mandatory Return of Deposits for Companies

DPT-3 filing is a mandatory compliance requirement under the Companies Act, 2013, for companies to report outstanding loans, advances, or other non-deposit transactions. It helps ensure transparency in financial dealings and regulatory oversight by the Ministry of Corporate Affairs (MCA). Whether it's a one-time or annual return, timely DPT-3 filing is crucial. Start your compliance today with professional guidance for error-free submission.

DPT-3 Filing

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DPT-3 Filing Application

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DPT3-3 Registration

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 Process of DPT-3 Registration 2025

STEP 1

  • Fill out the online form with your details.
  • Make the required payment to proceed.
  • Get Call for Further Information, Documents & Advice

STEP 2

  • Submit documents and information if requested.
  • Team will review and validate documents and information.

STEP 3

  • Creation of login credential.
  • Respond to any follow-up from the team.

STEP 4

  • Filing of an Application using the Credentials
  • Government Processing Time

STEP 5

  • Resolution of Queries if any, Raised via Authorities
  • Issuance of DPT-3 Registration on email.

What is DPT-3 Filing?

DPT-3 is a mandatory annual return filed by companies to report outstanding loans, deposits, or other financial transactions that are not considered deposits under the Companies (Acceptance of Deposits) Rules, 2014. It ensures transparency in a company’s financial dealings and is submitted electronically through the Ministry of Corporate Affairs (MCA) portal.

Objective

    The main purpose of DPT-3 is to ensure that companies disclose all money received which is not categorized as a deposit—such as unsecured loans, debentures, or advances. It applies to all companies except government companies and small private companies that do not accept such amounts.

Legal Basis under Companies Act, 2013

    DPT-3 filing is governed by Section 73 to 76A of the Companies Act, 2013, and Rule 16A of the Companies (Acceptance of Deposits) Rules. The amendment notified by the MCA in January 2019 mandates filing of this form annually by companies

Applicability of DPT-3 Form

Understanding who is required to file DPT-3 is essential to maintain regulatory compliance and avoid penalties. This section explains which companies are obligated to file the return and which entities are exempt under the Companies Act, 2013 and the relevant rules.

Which Companies Need to File DPT-3?

The DPT-3 form must be filed annually by most companies registered in India, as per Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014. Specifically, the following entities are required to file DPT-3:

  • Private Limited Companies: All private limited companies that have accepted loans, advances, or any other funds not considered as deposits must file the DPT-3 form.
  • Public Limited Companies: Public companies, regardless of whether they accept deposits or not, are required to file DPT-3 if they have any outstanding receipt of money or loans not considered as deposits.
  • One Person Companies (OPC): OPCs are also required to file the DPT-3 form if they meet the criteria regarding financial receipts.
  • Section 8 Companies (Non-Profit): Even not-for-profit companies must file DPT-3 if they have borrowed or received money that falls under the scope of non-deposit receipts.
  • The filing includes two types:
  • One-time Return:For transactions from 1st April 2014 to 31st March of the relevant year.
  • Annual Return:For financial data of the current financial year ending 31st March.
  • The filing includes two types:
  • -One-time Return:For transactions from 1st April 2014 to 31st March of the relevant year.
  • -Annual Return:For financial data of the current financial year ending 31st March.
which company

All eligible companies must file this return even if they haven’t accepted any fresh loans or advances during the year, but have outstanding non-deposit receipts from earlier years.

which company

Exemptions from DPT-3 Filing

While the DPT-3 filing is mandatory for most companies, there are specific exemptions:

  • Government Companies:Government-owned companies are exempt from filing DPT-3 under the Companies (Acceptance of Deposits) Rules
  • Small Private Companies Without Financial Transactions:If a private limited company has neither accepted any loan, advance, or other non-deposit funds nor has any such outstanding as of the end of the financial year, it may be exempt from filing.
  • Banking and NBFCs:Companies that fall under the regulatory purview of the Reserve Bank of India (RBI), such as banks and Non-Banking Financial Companies (NBFCs), are exempted since their financial transactions are regulated under different norms.

However, companies must maintain documentation proving their exemption status to avoid scrutiny or legal complications during audits or compliance checks.

Exemptions from DPT-3 Filing

Types of DPT-3 Returns

1

One-Time Return (Past Transactions)

The one-time DPT-3 return is required to report all outstanding receipts of money or loans received by a company from 1st April 2014 up to 31st March of the relevant year that are not considered deposits under the Companies Act, 2013. This filing is a one-time disclosure intended to bring all such financial activities under compliance, even if the company does not accept deposits in the conventional sense. It must include transaction details, lender data, amount received, and terms of repayment or usage.This return is typically applicable to companies that had such non-deposit transactions before the annual DPT-3 became mandatory. Filing this ensures historical data is declared and avoids penalties for past non-reporting.

2

Annual Return (Ongoing Non-Deposit Transactions)

The annual DPT-3 return must be filed by all companies that have outstanding loans or non-deposit receipts as of the end of the financial year (31st March). Even if no new funds were received during the year, the return must be filed to disclose any previously unreported or existing balances.This form helps the Ministry of Corporate Affairs (MCA) monitor the financial health and compliance status of companies. It includes updated details of loans, advances, or other funds received during the financial year that are classified as exempted deposits. This return is due every year and forms part of regular statutory compliance.

Due Date for DPT-3 Filing

It’s crucial for companies to stay updated with the DPT-3 filing deadline to avoid penalties and maintain legal compliance. This section outlines the annual due date and explains what happens if the deadline is missed.

Annual Filing Timeline

The due date for filing the annual DPT-3 form is 30th June every year for financial data as of 31st March. All companies (except exempted ones) must submit the form electronically through the MCA portal using the prescribed format. The form must be digitally signed by a Director or authorized signatory and certified by a practicing professional (CA/CS/CMA).

Companies should begin preparing their financial data, supporting documents, and auditor’s confirmations well in advance to meet the filing deadline without delays.

DPT-3 Annual Filing Timeline

Annual Filing Timeline

The due date for filing the annual DPT-3 form is 30th June every year for financial data as of 31st March. All companies (except exempted ones) must submit the form electronically through the MCA portal using the prescribed format. The form must be digitally signed by a Director or authorized signatory and certified by a practicing professional (CA/CS/CMA).

Companies should begin preparing their financial data, supporting documents, and auditor’s confirmations well in advance to meet the filing deadline without delays.

Consequences of Missing the Due Date

  • Monetary Penalties: Companies and their officers in default may face penalties starting from ₹5,000 and an additional ₹500 per day for continued default.
  • Legal Action: Non-compliance can result in notices, legal action, and even disqualification of directors in severe cases.
  • Compliance Risk: Late filing damages the company’s compliance record, which can affect loan approvals, investor confidence, and credibility.

Timely filing is therefore essential for maintaining a company’s legal and financial reputation.

DPT-3 Filing Consequences

Consequences of Missing the Due Date

  • Monetary Penalties: Companies and their officers in default may face penalties starting from ₹5,000 and an additional ₹500 per day for continued default.
  • Legal Action: Non-compliance can result in notices, legal action, and even disqualification of directors in severe cases.
  • Compliance Risk: Late filing damages the company’s compliance record, which can affect loan approvals, investor confidence, and credibility.

Timely filing is therefore essential for maintaining a company’s legal and financial reputation.

Documents Required for DPT-3 Filing

Accurate and timely filing of Form DPT-3 requires a company to gather key financial and legal documents. These documents serve as proof of transactions and help ensure proper classification and compliance under the Companies Act, 2013.

Audited Financial Statements

Provide the latest audited balance sheet, profit & loss account, and other financial reports for the relevant financial year.

Details of Loans, Advances, and Deposits

A compiled list of all outstanding amounts taken as loans or advances, along with their classification.

Board Resolution Authorizing DPT-3 Filing

A certified copy of the resolution passed by the board approving the filing and appointing an authorized signatory.

Auditor’s Certificate (if required)

In some cases, an auditor's certificate is necessary to validate that the transactions are classified correctly as deposits or non-deposits.

Copy of Previous DPT-3 Filings (if applicable)

Useful for reference and consistency when filing annual or repeat returns.

Details of Terms and Conditions of Loans

Includes interest rates, repayment periods, security details (if any), and the nature of agreements.

PAN and CIN of the Company

Basic identification documents of the company for filing on the MCA portal.

Step-by-Step Process for DPT-3 Filing

Filing DPT-3 involves a series of structured steps that ensure a company accurately discloses transactions involving deposits or non-deposit loans. Following the correct procedure helps maintain compliance and avoid legal or financial penalties.

1

Review Financial Records and Loan Transactions:

Start by reviewing all financial transactions, including loans, advances, or deposits accepted during the relevant financial year. Ensure classification is as per the Companies (Acceptance of Deposits) Rules, 2014.

2

Classify Transactions as Deposits or Non-Deposits:

TAnalyze each transaction and categorize it appropriately. This classification impacts the type of return (annual or one-time) to be filed.

3

Prepare Required Documents:

Gather supporting documents such as audited financial statements, board resolution, auditor’s certificate (if required), and details of each transaction.

4

Pass a Board Resolution:

Conduct a Board Meeting and pass a resolution authorizing the DPT-3 filing and appointing a director or authorized person to sign the form.

5

Fill DPT-3 Form on MCA Portal:

Log in to the https://www.mca.gov.in/ portal, fill in Form DPT-3 with all relevant details, attach the required documents, and digitally sign it using the authorized director's DSC.

6

Submit the Form and Make Payment (if applicable):

Submit the form online through the MCA portal. In most cases, no government fee is applicable unless specified by MCA.

7

Save Acknowledgement and File for Records:

After submission, download and store the SRN (Service Request Number) and acknowledgment for future reference and verification.

Penalties for Non-Filing or Incorrect Filing

Failure to file Form DPT-3 or filing it with incorrect or misleading information can attract serious penalties under the Companies Act, 2013. Ensuring timely and accurate submission is critical to maintaining legal compliance and avoiding financial strain.

Monetary Penalties:

As per Section 76A of the Companies Act, if a company accepts deposits without complying or fails to file DPT-3, it can be fined up to ₹1 crore or twice the amount of deposit, whichever is lower. For continuing default, an additional fine of ₹5,000 per day is levied.

Monetary Penalties:
Penalty on Officers in Default:

Penalty on Officers in Default:

Every officer in default, such as directors or company secretaries responsible for compliance, may face penalties up to ₹25 lakh or imprisonment up to 7 years, or both, depending on the severity of the violation.

Penalty on Officers in Default:

Penal Action for Incorrect Disclosure:

Incorrect classification of loans, omissions, or misstatements in the return may be considered a fraudulent act. This invites penal consequences under Section 447 of the Companies Act, leading to imprisonment and heavy fines.

Penal Action for Incorrect Disclosure:
Disqualification of Directors:

Disqualification of Directors:

Persistent non-compliance with DPT-3 filing and related provisions may lead to disqualification of directors from holding office in any company under Section 164 of the Act.

Disqualification of Directors:

Legal Proceedings and MCA Notices:

Non-filing or delayed filing may trigger notices from the Ministry of Corporate Affairs (MCA), leading to scrutiny, audits, and legal proceedings, which can harm the company’s reputation and credibility.

Legal Proceedings and MCA Notices:

How Udyog Suvidha Kendra Helps with DPT-3 Filing

Our expert-led team ensures your DPT-3 filing is accurate, timely, and fully compliant with ROC norms. From advisory to documentation, we handle it all so you can stay stress-free and penalty-free.

1

Expert Advisory and Documentation Support

We offer professional consultation to help you classify financial transactions correctly under deposits and non-deposits. Our team also assists in gathering, preparing, and verifying all required documents to ensure accuracy in filing.

2

Timely Filing with ROC

Udyog Suvidha Kendra ensures your DPT-3 is filed within the due date, helping you avoid late fees or legal repercussions. We manage the entire filing process via the MCA portal on your behalf.

3

Compliance Monitoring and Annual Reminder

We maintain a compliance tracker for your company and send timely reminders every year. This helps ensure you never miss your annual DPT-3 filing and stay aligned with evolving MCA rules.

DPT-3 Registration FAQs

What is DPT-3 return filing and why is it mandatory?
DPT-3 is a mandatory MCA return filed by companies to report outstanding loans or receipts of money that do not qualify as deposits. It helps the Ministry of Corporate Affairs monitor non-deposit transactions and ensures compliance under the Companies Act, 2013, specifically under Rule 16A of the Companies (Acceptance of Deposits) Rules.
Every company other than government companies, including private limited, public limited, OPC, and Section 8 companies, must file DPT-3 if they have received any loan or money that does not qualify as a deposit. This includes transactions from directors, relatives, financial institutions, or any other qualifying non-deposit source.
Yes, DPT-3 must be filed annually by all applicable companies, even if no new transactions have occurred. It ensures that any outstanding non-deposit receipts as of 31st March are disclosed. Annual filing is essential for maintaining legal compliance and avoiding penalties or disqualification of directors under MCA norms.
The due date for filing the annual DPT-3 return is 30th June, covering data up to 31st March of the financial year. Timely filing avoids penalties and helps maintain a clean compliance record with the Registrar of Companies (ROC), which is vital for corporate transparency and governance.
There are two types: (1) One-time return for past receipts that are outstanding as of 31st March 2019, and (2) Annual return for reporting outstanding non-deposit transactions. Companies must choose the correct category based on transaction history and ensure correct classification under the Companies (Acceptance of Deposits) Rules.
Companies need to report details such as the amount received, nature and source of transaction, date, maturity terms, lender details, and classification of the receipt as deposit or non-deposit. Accuracy in this data is critical for correct filing and avoiding scrutiny or rejection by the MCA.
No. Not all loans are considered deposits. For example, loans from directors, relatives (in certain cases), or financial institutions may qualify as non-deposits if they meet the exemption criteria under Rule 2(1)(c). Proper classification is essential to ensure DPT-3 is correctly filed and accepted.
Failure to file DPT-3 can attract penalties under Section 76A of the Companies Act. The company may face a fine of ₹5,000 and ₹500 per day of continued default. In some cases, the ROC may initiate additional actions such as prosecution or director disqualification for non-compliance.
Yes, DPT-3 is applicable to dormant or inactive companies if they have any outstanding receipts or loans that are not classified as deposits. Exemption is not automatic, and companies must assess each transaction and file accordingly, even if no business operations have been conducted during the year.
Important documents include board resolutions authorizing the filing, detailed loan/advance ledgers, auditor-certified financial statements, previous DPT-3 filings (if any), and transaction classification reports. These documents ensure that all submitted data is backed by valid internal records and meets MCA scrutiny standards.
No provision currently exists for revising DPT-3 once submitted on the MCA portal. Hence, it is crucial to verify all information, supporting documents, and classifications before submission. Any errors in filing can lead to penalties or rejection by ROC, affecting the company’s compliance rating.
A qualified CA/CS professional can help assess financial records, classify transactions accurately, prepare documentation, and file DPT-3 with the MCA. Professional support ensures compliance with the Companies Act and minimizes the chances of legal errors, missed deadlines, or penalties due to technical mistakes.
If a company does not have any outstanding loan, advance, or non-deposit receipt during the financial year, DPT-3 is not applicable. However, companies should conduct an internal assessment and seek professional advice to ensure that no qualifying transaction has been overlooked.
ROC fees vary based on a company’s authorized capital, ranging from ₹200 to ₹600. Additional charges are levied for late filing as per the Companies (Registration Offices and Fees) Rules. Companies must check the MCA fee calculator or consult a professional for the exact fee structure.
Udyog Suvidha Kendra provides expert CA/CS support for DPT-3 filing, including classification, documentation, compliance review, and timely submission. We offer end-to-end assistance with alerts and updates to ensure companies remain compliant and avoid penalties or legal consequences related to DPT-3 return.