October 7, 2026 · Guides

NDH-3 Half-Yearly Return: Due Dates and Contents

The Nidhi NDH-3 return is the one that comes round twice a year, which is exactly why it gets forgotten. Every Nidhi company files it for each half year, and the gap between filings is short. This post covers who files it, the due dates, what goes in and what a late filing costs.

In this guide

What NDH-3 is
Due dates
What the return contains
Getting it ready without a scramble
Penalty for late filing
Where it fits in your year
FAQs

What NDH-3 is

NDH-3 is the half-yearly return a Nidhi files with the Registrar under Rule 21 of the Nidhi Rules, 2014. It reports the company position for the half year just ended. It is separate from NDH-1, the return of statutory compliances, and we explain how the two fit together in our post on NDH-1 and NDH-4.

Due dates

The return is due within 30 days of the end of each half year. For a company on the usual April to March year, that works out to:

Half year	Ends	NDH-3 due
April to September	30 September	Around 31 October
October to March	31 March	Around 30 April

Always check the current due date on the MCA portal, since extensions and circulars can shift it.

What the return contains

As we read the form, it asks for the half-year position of the things the Rules police most closely. Expect to pull these together before you file:

Number of members and the net owned funds figure.
Deposits taken and the ratio of NOF to deposits, which must not be more than 1:20. See our post on deposit rules and the 1:20 ratio.
The unencumbered term deposits held with a scheduled commercial bank, not less than 10% of outstanding deposits.
Loans given to members and the security held.

Read the current form on the portal, because the exact fields can change.

Getting it ready without a scramble

The return is only as good as your books. If member-wise deposit and loan ledgers are up to date at each half-year end, the figures drop straight in. If they are not, you will lose days reconciling. Many of our clients close the half year in the books within a week of the date, then file. A good Nidhi software setup helps here, and our guide on choosing Nidhi management software lists what to look for.

Penalty for late filing

Rule 24 provides a fine of up to Rs 5,000, plus up to Rs 500 for every day the default continues. Spread over a few weeks that adds up quickly. Repeated defaults can also draw notices, which we cover in ROC notices and penalties for Nidhi companies.

Keep a simple tracker with the due date, the person responsible and the acknowledgement number once filed. When a notice arrives months later, that acknowledgement is the first thing anyone asks for.

Where it fits in your year

NDH-3 sits alongside NDH-4 on the front end and the annual returns at the back. See the whole calendar in our annual compliance checklist, and read about the first filing in NDH-4 for a Nidhi company. For the bigger picture, start with our pillar post on Nidhi company registration. If you would like us to handle the returns, see our Nidhi company service.

Need help with your Nidhi company? See our Nidhi company registration service, call +91 93117 95484, or write to mail@taxhint.in.

FAQs

How often is NDH-3 filed?

Twice a year, once for each half year. Each filing is due within 30 days of the end of that half year.

What are the NDH-3 due dates?

Roughly 30 April and 31 October for a company with a 31 March year end. Confirm the exact dates on the MCA portal.

What is the penalty for missing NDH-3?

Rule 24 provides a fine of up to Rs 5,000 plus up to Rs 500 per day while the default continues. Late filing is cheaper to avoid than to fix.

Is NDH-3 the same as NDH-1?

No. NDH-3 is the half-yearly return, while NDH-1 is the return of statutory compliances filed for the first financial year (and the second, where applicable). Both go to the Registrar.