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Every company must file a return of deposits in the form of DPT-3 and must submit it to the Ministry of Corporate Affairs (MCA) by June 30 each year. However, government companies are excluded from the process. The return should include the details of outstanding loans, details of deposits, and any amounts received from any source that does not qualify as deposits on March 31st of the same year. Form DPT-3 (Return of Deposits) needs to be submitted with the company’s audited report of the current year so that it ensures accuracy and necessary compliance.
We know all companies do not appoint a permanent auditor or Chattered Accountant to save cost. Don’t worry, Online Legal India has expert CA/CS to create a Return Filing on behalf of your company. You can stay confident that form DPT-3 return filing submission will be done successfully and flawlessly. Get started today to file your DPT-3 filing accurately and efficiently
The creditors and depositors are the passive supporters of companies. Every company should respect the interests of creditors and depositors. In consultation with the Reserve Bank of India, the Central Government introduced the amendments for the companies regarding “Acceptance of Deposits” Rules, 2014 through the Companies Amendment Rules 2019. According to the new rules of Acceptance of Deposits, DPT-3 Filing is mandatory.
Through this rule, MCA vide its notification dated 22nd January, 2019, they notified that all companies except government companies must file a One-Time Return through the form DPT- 3 annually.
✅ One Person Companies (OPC)
✅ Private Limited Companies
✅ Public Limited Companies
✅ Small and Non-Small Companies
Loans from Banks or Financial Institutions – Loans received from banks, financial institutions, or NBFCs are not considered deposits under DPT-3.
Loans from Shareholders – Loans from shareholders in the form of share capital are not considered deposits.
Secured Loans – Loans that are secured by a mortgage or charge over the assets of the company are typically excluded from DPT-3 filing.
Advances for Goods and Services – Advances received in the normal course of business (for goods and services) are not considered deposits.
Salary or Employee Benefits – Salaries, wages, or benefits owed to employees or directors are not treated as deposits for DPT-3 purposes.
Government Grants and Loans -Any funds received from government schemes, grants, or loans are not considered under DPT-3.
Inter-Company Loans – Loans between subsidiary and holding companies or inter-company loans with specific exemptions do not require DPT-3 filing.
Capital Contributions – Capital contributions or investments made by the promoters or shareholders are not classified as deposits
If the financial year starts on April 1st, of any year and ends on March 31st of the next year, the DPT filing date would be June 30 of the next year.
The financial year in India usually starts on April 1st and ends on March 31st of the following year. Depending on the DPT return filling rule, companies have to submit the report within the next 3 months of the closing of the financial year.
Hence, the due date for DPT filing is June 30th of each year for the eligible companies. For example, if the financial year starts on April 31st, 2023, and closes on March 31, 2024, the due date for DPT-3 submission will be June 30th. If you are unaccustomed to filing DPT-3 online, Online Legal India is with you to submit the form for you. Contact us now.
Board Resolution
Loan/Deposit Details
Balance Sheet
Auditor’s Certificate
Details of Outstanding Amounts
Form 3CD (if applicable)
Proof of Loan Source
This explains the core concept of DPT-3, which is a mandatory return form that companies need to file with the Ministry of Corporate Affairs (MCA) in India. The filing reports any deposits or loans received by the company, in line with compliance requirements under the Companies Act, 2013.
This section identifies the types of companies that are required to file DPT-3, including private limited companies, public limited companies, One Person Companies (OPCs), and other entities that have received loans or deposits as defined by the law.
It specifies the due date for filing, which is June 30 every year. This is for reporting the loans or deposits received in the previous financial year. This helps companies plan their filings in advance.
Non-compliance can lead to financial penalties, disqualification of directors, or legal action. This section informs users about the potential consequences of failing to meet the filing deadline, helping them understand the importance of timely submission.
Yes, DPT-3 must be filed online through the Ministry of Corporate Affairs (MCA) portal. This gives users information about how to submit the form electronically.
Yes, if reporting deposits, an auditor’s certificate is mandatory. For non-deposit loans, it is not required.
No, DPT-3 must be filed online via the MCA portal.
DPT-3: Reports loans and deposits.
MSME-1: Reports outstanding dues to MSMEs.
The company and officers may face monetary penalties and legal actions by the MCA.
No, once filed, DPT-3 cannot be revised. Companies must ensure accuracy before submission.
All companies except government companies, NBFCs, and banking companies must file DPT-3 if they have outstanding loans or deposits.
Yes, private limited companies must file DPT-3 if they have outstanding loans, advances, or deposits.
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