Form DPT-3 Return Filing

Every company, excluding government companies, must file a return of deposits in Form DPT-3 with the Ministry of Corporate Affairs (MCA) by June 30th each year. This return reports details of deposits, outstanding loans, and amounts received that do not qualify as deposits as of March 31st of that year. The return must be certified by the company’s auditor to ensure compliance and accuracy.

At Taxation Point India, we simplify the DPT-3 filing process — from preparing the required documents to MCA submission — ensuring your company remains compliant with statutory obligations.

Introduction to DPT-3 Filing

To safeguard the interests of creditors and depositors, the Central Government, in consultation with the RBI, introduced amendments under the Companies (Acceptance of Deposits) Amendment Rules, 2019. Accordingly, every company (other than government companies) must file a one-time return as well as an annual return in Form DPT-3 reporting money received by way of deposits, loans, or other receipts.

Eligible Companies for Form DPT-3 Filing

• Private Limited Companies
• Public Limited Companies
• One Person Companies (OPCs)
• Small and Non-Small Companies
• Companies that have received loans from:
  • Holding Companies
  • Subsidiaries
  • Associate Companies

Note: Government companies are exempt.

Exempted Companies

• Government Companies
• Banking Companies regulated by RBI
• NBFCs registered with RBI
• Housing Finance Companies registered with NHB
• Other companies notified by MCA

Form DPT-3 Applicability

Form DPT-3 applies to the following receipts:

• Deposits from members or directors
• Loans from third parties
• Advances for goods or services
• Secured or unsecured debts
• External borrowings
• Commercial borrowings

Transactions Not Considered Deposits

• Share Capital
• Debentures issued
• Advance against orders
• Government grants or foreign funding
• Loans from banks or financial institutions
• Inter-company loans
• Subscription advances for securities
• Employee deposits up to annual salary

Form DPT-3 Due Date

The due date for filing Form DPT-3 is June 30th of every year for reporting all deposits and outstanding receipts as of March 31st.
Example: For FY 2023-24, the filing deadline is June 30, 2024.

Documents Required

• Auditor’s Certificate (mandatory)
• Trust Deed (if applicable)
• Instrument creating charge (if any)
• Details of liquid assets
• List of depositors (if required)

Consequences of Non-Compliance

Non-filing of Form DPT-3 can attract penalties under the Companies Act, 2013:

• Company Penalty: Up to ₹5,000
• Officer Penalty: Up to ₹5,000
• Continuing Default: ₹500 per day after the first day of default

Step-by-Step Filing Procedure

• Login to the MCA Portal as a Business User
• Access the DPT-3 webform under MCA services
• Fill company details, CIN, net worth, outstanding loans, charges, and credit rating
• Attach required documents
• Authenticate with Digital Signature Certificate (DSC)
• Pay filing fees (based on company’s paid-up capital)
• Submit form to generate SRN and receive MCA acknowledgement

Why Choose Taxation Point India?

• Expert preparation and filing of Form DPT-3
• Guidance on compliance with deposit rules
• Accurate auditor certification support
• Timely filing to avoid penalties
• End-to-end assistance with MCA portal submission

Simplify your DPT-3 compliance — partner with Taxation Point India for accurate, timely, and hassle-free filing.