DPT-3 Filing: Return of Deposits and Exempted Receipts
Form DPT-3 is the yearly return in which a company tells the Registrar about deposits it holds, and about money that looks like a deposit but is exempt. It is due by 30 June, with figures as on 31 March. We sort your loans and advances, coordinate the auditor’s certificate where needed and file the form on the MCA V3 portal.
What it is
Companies take money in from many directions: a director’s loan, funds from a group company, a customer’s advance, a dealer’s security deposit. The law treats some of these receipts as “deposits” and puts strict limits on them. Others are exempt, but the company must still report them.
DPT-3 is that report. It comes from Section 73 of the Companies Act, 2013 and Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014. Rule 2(1)(c) of the same rules lists the receipts that are not deposits. The form is filed on the MCA V3 portal, signed with the director’s digital signature, and shows the position as on 31 March of the financial year.
Most private companies we work with have no deposits at all. They do have balances that fall under an exemption, and DPT-3 asks them to disclose those. Think of a Faridabad auto-parts maker whose two directors put in working capital during a slow quarter: no deposit, but still a line in DPT-3.
Who it applies to
Companies with director or group loans
A private limited company or OPC that owes money to a director, a director’s relative or another company on 31 March reports these balances as exempted receipts.
Companies holding advances or security deposits
Customer advances, dealer or distributor security deposits and share application money pending allotment all count. Each exemption has its own condition, so the details matter.
Companies that accept actual deposits
A company that has accepted deposits under Section 73 or Section 76 files the full return of deposits, audited by its statutory auditor.
Government companies, banking companies and NBFCs registered with the RBI are outside these rules. One-person companies are not: DPT-3 sits alongside the other yearly filings for an OPC. If your company had nothing outstanding on 31 March, either as a deposit or as an exempted receipt, there is usually nothing to report. Confirm that with your balance sheet before you skip the form.
Deposit or exempted receipt?
This one question decides how DPT-3 is filled. The table covers the receipts we see most often in small companies.
| Money received from | Treated as | Condition to stay exempt |
|---|---|---|
| A director (or, for a private company, a director’s relative) | Exempted receipt | Written declaration that the money is not out of borrowed funds; disclosed in the Board’s report |
| Another company | Exempted receipt | Received as an inter-corporate loan |
| Banks, public financial institutions, NBFCs, Government | Exempted receipt | Loan or facility from these lenders |
| Customer advance for goods or services | Exempted receipt | Goods or services supplied within 365 days of the advance |
| Security deposit from a dealer, agent or for a contract | Exempted receipt | Taken in the ordinary course of business |
| Share application money | Exempted receipt | Shares allotted, or money refunded, within the time the law allows |
| Members or the public under Section 73 or 76 | Deposit | Full deposit rules, auditor-certified return |
Here is the catch: an advance that sits unadjusted beyond the permitted period can turn into a deposit. Picture a fabrication unit in Ballabgarh that took a customer’s advance in early 2025 and is still waiting on the order. By March 2026 that advance needs a hard look.
Why it matters
Keeps the company on the right side of Section 73
Each loan reported with its exemption shows the ROC that you are not taking deposits illegally. Section 76A punishes that heavily.
Matches your audited balance sheet
Auditors and banks compare the borrowings note in your accounts with DPT-3. A clean match avoids awkward questions at audit or loan time.
Avoids growing late fees
The additional fee jumps in steps once 30 June passes. On time, you pay only the normal fee of a few hundred rupees.
Documents required
From the accounts
- Audited balance sheet and notes for the year ended 31 March
- Ledger of every loan, advance and deposit outstanding on 31 March
- Loan confirmations from lenders
- Previous year’s DPT-3, if filed
From the directors
- Declaration by each lending director that the money was not borrowed
- Board resolution authorising a director to sign the form
- Valid DSC of the signing director
From the auditor (where needed)
- Auditor’s certificate with UDIN when actual deposits are reported
- Details of any credit rating, trust deed or charge for deposits
- List of depositors with amounts, where applicable
How it works
Pull every outstanding receipt as on 31 March
We go through your trial balance and list each loan, advance and deposit with its date and source. The director’s own money goes on the list too.
Classify each item under Rule 2(1)(c)
Each balance is mapped to its exemption or flagged as a deposit. If your ledgers are messy, our book-keeping team can clean them up first. We check old customer advances and pending share money against their time limits.
Collect declarations and the auditor’s certificate
In practice, this is where most delays happen. Director declarations are drafted for signature. Where deposits are reported, we coordinate the certificate and UDIN with your statutory auditor.
Prepare, sign and file on the MCA V3 portal
We prepare the web form, you check it, and the director signs with DSC. The fee is paid online and the SRN acknowledgement goes into your compliance file.
Timelines
Reporting date
Balances as on 31 March of the financial year, taken from the audited or draft accounts.
Filing due date
30 June every year under Rule 16. For figures as on 31 March 2027, file by 30 June 2027.
Late fee starts
From 1 July, the additional fee applies as a multiple of the normal fee, rising at 30, 60, 90 and 180 days.
MCA sometimes extends a due date by general circular. We still work to 30 June, because the loan figures must match an audit that is often still running in June. DPT-3 is one piece of your yearly ROC annual compliance calendar, so we plan it with AOC-4 and MGT-7 rather than alone.
What happens if you miss it
Additional fee on the form
The late fee is 2 times the normal fee up to 30 days, 4 times for 31–60 days, 6 times for 61–90 days, 10 times for 91–180 days and 12 times beyond 180 days.
Penalty under Rule 21
The company and every officer in default can face up to ₹5,000, plus up to ₹500 for each day the default continues.
Section 76A for real deposit breaches
Accepting deposits in breach of Section 73 or 76 attracts a fine of at least ₹1 crore (or the deposit amount, if lower), up to ₹10 crore, and serious consequences for officers.
Frequently asked questions
What is the due date for filing DPT-3?
DPT-3 is due by 30 June every year. It reports the position as on 31 March of the financial year just ended, under Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014. MCA occasionally extends this date through a general circular, but you should not plan on that. If you start in May, there is enough time to match the figures with your audit and file without any additional fee.
Does a private company with only director loans need to file DPT-3?
Yes, if the loan is outstanding on 31 March. A loan from a director is not a deposit under Rule 2(1)(c), but DPT-3 asks for details of such exempted receipts too. The director must also give a written declaration that the money is not out of borrowed funds. Reporting it correctly is quick, and it keeps your balance sheet and ROC records consistent.
Is an auditor’s certificate required with every DPT-3?
No. The auditor’s certificate is required when the company reports actual deposits, because Rule 16 says the return of deposits must be audited by the company’s auditor. A company reporting only exempted receipts, such as director loans or inter-corporate loans, generally files without it. Many companies still ask the auditor to glance at the balances, which is a sensible check before you sign.
What if our company had no loans or advances on 31 March?
If nothing was outstanding, neither a deposit nor an exempted receipt, there is usually nothing to report in DPT-3. Check the balance sheet line by line first, including customer advances and dealer security deposits, because these are easy to miss. When in doubt, we review the trial balance with you and confirm in writing whether a filing is needed for that year.
When does a customer advance become a deposit?
An advance for goods or services stays exempt only if the supply happens within 365 days of receiving it. If the goods are not delivered in that time, the advance can be treated as a deposit. In practice, review old advances every March. Adjust them, refund them, or document why supply is pending, so DPT-3 shows the right picture.
What is the government fee and late fee for DPT-3?
The normal fee depends on nominal share capital: ₹200 below ₹1 lakh, ₹300 for ₹1–5 lakh, ₹400 for ₹5–25 lakh, ₹500 for ₹25 lakh–₹1 crore and ₹600 above that. Late filing costs 2 to 12 times the normal fee, depending on the delay. Even a year late, the fee stays in the low thousands for most small companies, so it is always worth catching up.
Can we file DPT-3 before the audit is complete?
You can, but we do not recommend it when actual deposits are involved, because the auditor must certify those figures. For exempted receipts only, final books are enough if the closing balances will not change. The safer route is to finalise loan balances with your auditor in May, then file well before 30 June so both documents carry the same numbers.
Do we report loans that were repaid before 31 March?
No. DPT-3 shows amounts outstanding as on 31 March, so a loan taken and fully repaid during the year does not appear. Only the closing balance matters for the return. Your books and Board’s report should still record the transaction properly. If a director lent money in June and you repaid it in January, there is nothing about it to report in that year’s form.
We missed DPT-3 for earlier years. What now?
File the pending returns now, one for each missed year, with the additional fee. The fee grows to 12 times the normal fee after 180 days but does not increase further, so for most small companies the total stays modest. We rebuild each year’s 31 March balances from your audited accounts and file them in order, which closes the gap cleanly.
What it costs
Our fee plus the government fee that applies to your case, quoted before you commit. Tell us the situation and we will price it exactly.
Government fee for DPT-3 (normal): ₹200 to ₹600, based on nominal share capital. Additional fee after 30 June: 2×, 4×, 6×, 10× or 12× the normal fee, depending on the delay.
Ready to begin?
Send us your 31 March trial balance and we will tell you, within a day, exactly what your DPT-3 needs to show.