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Understanding DPT-3

What is DPT-3 Filing?

DPT-3 is a mandatory annual return filed electronically on the Ministry of Corporate Affairs (MCA) portal under the Companies (Acceptance of Deposits) Rules, 2014. It is used to report outstanding loans, advances, debentures, or other amounts received by a company that are not treated as deposits.

Understanding Form DPT-3

Understanding Form DPT-3

Form DPT-3 is an official statutory return prescribed under the Companies Act, 2013, requiring companies to disclose details of outstanding receipts such as loans, advances, or debentures that fall outside the definition of “deposits”.

The requirement for filing Form DPT-3 is governed by Sections 73 to 76A of the Companies Act, 2013, and Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014, as amended by an MCA notification issued in January 2019 mandating annual filing.

The form must be filed on or before 30th June every year for financial data outstanding as of 31st March.

Mandatory DPT-3 Filing Compliance

Objective of DPT-3 Filing

The objective of DPT-3 filing is to ensure disclosure of all monies received by a company that are not categorized as deposits, such as unsecured loans, debentures, and advances, thereby promoting financial transparency and regulatory oversight.

Why Filing DPT-3 is Mandatory

  • • Regulatory Compliance: Ensures adherence to MCA disclosure requirements.
  • • Financial Transparency: Discloses all non-deposit financial transactions.
  • • Avoidance of Penalties: Prevents heavy fines and regulatory action.
  • • Corporate Governance: Demonstrates responsible financial reporting.

The provisions apply to all companies, except government companies and small private companies that do not accept loans or amounts covered under DPT-3 reporting requirements.

Applicability

Who Needs to File DPT-3?

Filing Form DPT-3 is a statutory compliance under the Companies Act, 2013. It applies to companies required to report outstanding loans, advances, or other amounts received that are not treated as deposits to the Ministry of Corporate Affairs (MCA).

Which Companies Need to File DPT-3?

As per Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014, the following entities are required to file Form DPT-3 if they have outstanding loans, advances, or other non-deposit receipts as on 31st March of the relevant financial year:

  • ● Private Limited Companies: Required to file DPT-3 if they have accepted loans, advances, or other non-deposit amounts.
  • ● Public Limited Companies: Must file DPT-3 for any outstanding receipt of money not treated as deposits.
  • ● One Person Companies (OPCs): Required to file if they have qualifying outstanding financial receipts.
  • ● Section 8 Companies: Not-for-profit companies must also file DPT-3 if they have borrowed or received non-deposit funds.

Filing is mandatory even if the company has not accepted any fresh loans or advances during the year but continues to have outstanding non-deposit receipts from previous years.

DPT-3 acts as the official declaration to the MCA regarding a company’s outstanding non-deposit financial transactions.

Companies Required to File DPT-3
Exemptions from DPT-3 Filing

Exemptions from DPT-3 Filing

While DPT-3 filing is mandatory for most companies, certain entities are exempt from this requirement under the rules:

  • ● Government Companies: Government-owned companies are exempt from filing DPT-3.
  • ● Companies Without Applicable Transactions: Companies that have neither accepted nor hold outstanding non-deposit receipts may not be required to file.
  • ● Banking Companies and NBFCs: Entities regulated by RBI are exempt, as their transactions are governed by separate regulatory frameworks.

Companies claiming exemption must maintain proper documentation to substantiate their status during audits or regulatory scrutiny.

Types of Returns

Types of DPT-3 Returns

Different filings are required depending on the nature and timing of non-deposit financial transactions reported to the Ministry of Corporate Affairs (MCA).

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 return must include transaction details such as lender information, amount received, and the terms of repayment or usage. It is typically applicable to companies that had non-deposit transactions before annual DPT-3 filing became mandatory.

Filing the one-time return ensures that all historical non-deposit financial activities are brought under compliance and helps eliminate exposure to penalties arising from past non-reporting.

2

Annual Return (Ongoing Non-Deposit Transactions)

The annual DPT-3 return must be filed by companies that have outstanding loans, advances, or other non-deposit receipts as on 31st March of each financial year. Filing is mandatory even if no fresh funds were received during the year.

The annual return includes updated details of outstanding loans, advances, or other funds classified as exempted deposits as of the end of the financial year.

This enables the Ministry of Corporate Affairs (MCA) to monitor the company’s financial health and ongoing compliance status, making it a critical part of routine statutory compliance.

Deadlines

Due Date for DPT-3 Filing

Proper alignment with the MCA filing schedule is essential to maintain your company's corporate standing and avoid legal hurdles.

Annual Filing Timeline

Standard Deadline

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 Status

Consequences of Missing Due Date

Risks & Penalties

01.

Monetary Penalties

Companies and their officers in default may face penalties starting from ₹5,000 and an additional ₹500 per day for continued default.

02.

Legal Action

Non-compliance can result in notices, legal action, and even disqualification of directors in severe cases.

03.

Compliance Risk

Late filing damages the company’s compliance record, which can affect loan approvals, investor confidence, and credibility.

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

Checklist

Documents Required

Accurate filing of Form DPT-3 requires specific financial and legal documents that serve as proof of transactions and ensure proper classification and compliance under the Companies Act, 2013.

Keeping these documents ready in advance helps ensure smooth filing on the MCA portal and reduces the risk of errors, resubmissions, or regulatory scrutiny.

Audited Financial Statements

Latest audited balance sheet and profit & loss account for the relevant financial year.

Details of Loans / Advances

Comprehensive list of outstanding loans, advances, or other receipts along with their classification.

Board Resolution

Certified copy of the board resolution approving DPT-3 filing and authorizing a signatory.

Auditor’s Certificate (if applicable)

Required in certain cases to confirm that transactions are correctly classified as deposits or non-deposits.

Copy of Previous DPT-3 Filings (if applicable)

Used as a reference to maintain consistency while filing annual or repeat returns.

Loan Terms & Conditions

Agreements specifying interest rates, repayment schedules, tenure, and security details.

PAN and CIN Details

Basic company identification details required for authentication on the MCA portal.

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Step-By-Step

Registration Process for DPT-3 Filing

Filing DPT-3 involves a series of structured steps to disclose transactions involving deposits or non-deposit loans accurately.

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

Analyze 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 MCA 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.

✓

Save Acknowledgement and File for Records

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

Penalties

Penalties for Non-Filing or Incorrect Filing

Failure to file Form DPT-3 or providing incorrect information can attract serious penalties, including heavy fines and disqualification.

Penalty 1

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 2

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 3

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
Penalty 4

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.

Penalty 5

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

Important Compliance Note

Timely and accurate filing of DPT-3 is therefore essential for maintaining a company's legal and financial reputation. Non-compliance can result in severe financial penalties, prosecution, and damage to corporate credibility.

How We Help

How Udyog Suvidha Kendra Helps with DPT-3 Filing

Filing Form DPT-3 becomes simple and stress-free when handled by experienced professionals who understand MCA compliance end to end.

1

Expert Documentation Support

We assist in preparing and verifying all mandatory documents, including board resolutions, auditor certificates, and transaction classifications.

2

Timely MCA Filing & Compliance

Our compliance experts ensure that your DPT-3 form is filed within the statutory deadline, helping you avoid penalties.

3

Affordable & End-to-End Assistance

From transaction classification to final MCA acknowledgment, we provide complete support at transparent and affordable pricing.

Support

Frequently Asked Questions

Find answers to common questions about DPT-3 returns, applicability, and filing deadlines.

DPT-3 Filing in Different States

Andhra Pradesh Arunachal Pradesh Assam Bihar Chhattisgarh Goa Gujarat Haryana Himachal Pradesh Jharkhand Karnataka Kerala Madhya Pradesh Maharashtra Manipur Meghalaya Mizoram Nagaland Odisha Punjab Rajasthan Sikkim Tamil Nadu Telangana Tripura Uttar Pradesh Uttarakhand West Bengal Delhi Chandigarh Ladakh Lakshadweep Puducherry Jammu & Kashmir Andaman & Nicobar Dadra & Nagar Haveli

DPT-3 Filing in Major Cities

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