DPT-3 Filing

Form DPT-3 Return Filing – Your Guide to Compliance

What is Form DPT-3?
Form DPT-3 is an annual return that companies (except government companies) must file with the Ministry of Corporate Affairs (MCA) by June 30 each year. It reports all deposits, loans, and non-deposit receipts outstanding as of March 31.

Why is Form DPT-3 Important?

The form is part of the government's effort to ensure transparency and protect depositors by requiring companies to declare their liabilities. It helps regulators track where companies stand financially.

Applicability – Who Must File?

All companies other than government companies must file Form DPT-3, including:

• Private Limited Companies
• Public Limited Companies
• One Person Companies (OPC)
• Small and Non-Small Companies

Even if no deposits were taken, companies must file DPT-3 if they have received loans or advances.

Exemptions – Who is Not Required to File?

You don’t need to file DPT-3 if your company is:

• A Government Company
• A Banking Company
• A Registered NBFC
• A Housing Finance Company
• A Company specifically exempted by the MCA

Transactions Covered by DPT-3

You must report:

• Deposits from members or directors
• Loans (secured or unsecured)
• Advances for goods or services
• Commercial or external borrowings

What is NOT Considered a Deposit?

The following don’t qualify as deposits:

• Share Capital
• Debentures
• Advance Payments for Orders
• Bank Loans
• Inter-Company Loans
• Employee Security Deposits
• Government or Foreign Receipts

DPT-3 Due Date

• Annual Due Date: June 30 each year
• Financial Year Covered: April 1 to March 31
• Example: For FY 2023–24 → File by June 30, 2024

Documents Required for DPT-3 Filing

1. Auditor’s Certificate (mandatory)
2. Trust Deed (if applicable)
3. Instrument Creating Charge (if any)
4. Details of Liquid Assets
5. List of Depositors (in some cases)

How to File Form DPT-3?

1. Login to MCA Portal as a Business User
2. Access DPT-3 Webform via Deposit Related Filings
3. Enter Details:
   • CIN, Email, Company Objectives, Net Worth, Outstanding Loans, etc.
4. Attach Documents
5. Sign Digitally (DSC)
6. Pay the Prescribed Fee
7. Receive SRN & Acknowledgement Email

Penalty for Non-Compliance

Filing Fee for DPT-3

The filing fee depends on the company’s authorized capital or paid-up capital as per Companies (Registration Offices and Fees) Rules.