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DPT-3 Filing
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DPT-3 Filing

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Overview

What is a DPT-3 Filing?

Every company is required to disclose particulars of deposits and other outstanding receipts of money or loans that are not treated as deposits, in order to give the Registrar of Companies (ROC) visibility into the company's borrowings and inter-corporate/related-party funding.

NOTE ON DPT-3 FILING

Return of Deposits / Outstanding Receipt of Money or Loan under the Companies (Acceptance of Deposits) Rules, 2014

1. Introduction

Every company is required to disclose particulars of deposits and other outstanding receipts of money or loans that are not treated as deposits, in order to give the Registrar of Companies (ROC) visibility into the company's borrowings and inter-corporate/related-party funding. This is done by filing Form DPT-3, in accordance with Section 73 of the Companies Act, 2013 read with Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014.

Form DPT-3 is essentially a return giving details of the outstanding money or loans received by a company that have not been considered as deposits, in accordance with Rule 2(1)(c) of the Deposit Rules, as well as particulars of actual deposits, if any, accepted by the company. It applies to all companies – private, public, small, or otherwise – other than Government companies, and is filed annually to keep the ROC updated on the company's outstanding borrowings as on 31st March each year.

2. Salient Features of DPT-3 Filing

  • Mandatory for almost all companies: Every company, other than a Government company, having any outstanding loan or money received (whether treated as a deposit or exempted from the definition of deposit) as on 31st March of a financial year must file Form DPT-3, irrespective of whether the company has actually accepted deposits from the public.
  • Covers both deposits and exempted borrowings: DPT-3 covers not only actual ‘deposits’ taken from the public/members, but also amounts that are excluded from the definition of deposit under Rule 2(1)(c), such as loans from directors, loans from banks/financial institutions, unsecured loans from holding/subsidiary/associate companies, share application money pending allotment beyond the prescribed period, and advances received for goods/services.
  • Different filing categories based on nature of funds: Form DPT-3 can be filed as a ‘Return of Deposit,’ ‘Particulars of transactions not considered as deposit,’ or ‘Return of Deposit and Particulars of transactions not considered as deposit,’ depending on the nature of the outstanding amounts.
  • Annual filing – due by 30th June: DPT-3 must be filed annually, on or before 30th June, giving details of outstanding money or loans as on 31st March of the immediately preceding financial year.
  • Auditor's certificate required: The particulars in DPT-3 must be certified by a statutory auditor of the company, confirming the correctness of the figures disclosed, based on the audited financial statements.
  • NIL filing not mandatory if there are no outstanding amounts: Companies with no outstanding loans, deposits, or exempted receipts as on 31st March are generally not required to file DPT-3 for that year, since the filing obligation is triggered only by the existence of such outstanding amounts.
  • Penalty for non-filing/delayed filing: Failure to file Form DPT-3 within the due date attracts an additional government fee (increasing with the period of delay) and may also expose the company and its officers to penalty for non-compliance with Section 73 read with the Deposit Rules.
  • Historical one-time return, now an annual requirement: A one-time return in Form DPT-3 was also required in the past (for the period from 1st April 2014 to 31st March 2019) to disclose outstanding receipts of money or loans not considered as deposits; the current requirement is a recurring annual filing based on the balance as on 31st March each year.

3. Documents Required

S. No. Document / Detail Purpose
1 Audited financial statements for the relevant financial year Basis for figures of outstanding deposits/loans
2 Auditor's certificate certifying the particulars in Form DPT-3 Mandatory attachment verifying correctness of disclosures
3 Details of outstanding money/loans received (nature, amount, lender, date of receipt) Core data required for the return
4 List of depositors/lenders with amount outstanding as on 31st March Supporting schedule (as an optional/mandatory attachment based on category)
5 Copy of instrument/deed creating charge, if the deposit/loan is secured Applicable where security has been created
6 Board Resolution authorising the filing of Form DPT-3 Corporate authorisation for filing
7 Details of credit rating (if applicable, for companies accepting deposits from the public) Applicable to certain categories of deposit-accepting companies

4. Complete Process of DPT-3 Filing

  1. Determine Applicability: The company reviews its books of account as on 31st March of the financial year to identify whether it has any outstanding deposits, loans, or other receipts of money that fall within the scope of the Deposit Rules (whether treated as deposits or exempted).
  2. Classification of Outstanding Amounts: The company classifies each outstanding item as either a ‘deposit’ (as defined under Rule 2(1)(c)) or an amount excluded from the definition of deposit (e.g., loan from director, holding/subsidiary company, bank loan, security deposit, advance for goods/services), to determine the correct category of filing.
  3. Compilation of Data: The company compiles the amount, nature, and source of each outstanding receipt as on 31st March, along with details of the lender/depositor, based on the audited financial statements and books of account.
  4. Board Meeting: The Board of Directors reviews and approves the particulars to be disclosed in Form DPT-3 and authorises a director/company secretary to sign and file the form.
  5. Obtaining Auditor's Certificate: The company obtains a certificate from its statutory auditor certifying that the particulars given in Form DPT-3 are true and correct, based on the audited books of account.
  6. Preparation of Form DPT-3: The company fills in Form DPT-3 on the MCA portal, selecting the appropriate category of return (deposits/exempted transactions/both), and attaches the auditor's certificate and other supporting schedules.
  7. Digital Signature: Form DPT-3 is digitally signed by an authorised director/company secretary of the company and, where applicable, certified by a practicing professional.
  8. Filing on the MCA Portal: The completed Form DPT-3, along with the prescribed government fee, is filed electronically on the MCA portal on or before 30th June of the financial year, in respect of the position as on 31st March of the preceding financial year.
  9. Generation of Acknowledgement: On successful filing, the MCA portal generates a Service Request Number (SRN) and an acknowledgement, which serves as evidence of compliance for that financial year.
  10. Maintenance of Records: The company retains the filed form, auditor's certificate, and supporting schedules as part of its statutory records for future reference and audit purposes.

5. Frequently Asked Questions (FAQs)

Q. Is DPT-3 filing mandatory even if the company has not accepted deposits from the public? +
Ans. Yes. DPT-3 must be filed if the company has any outstanding loans or receipts of money as on 31st March, even if such amounts are exempted from the definition of ‘deposit’ – for example, loans from directors or holding companies, or advances for goods/services.
Q. What is the due date for filing Form DPT-3? +
Ans. Form DPT-3 must be filed annually on or before 30th June, disclosing the position of outstanding deposits/loans as on 31st March of the immediately preceding financial year.
Q. Does a company need to file DPT-3 if it has no outstanding loans or deposits as on 31st March? +
Ans. Generally, if a company has no outstanding deposits, loans, or other receipts of money covered under the Deposit Rules as on 31st March, it is not required to file DPT-3 for that year, since the filing obligation is triggered by the existence of such outstanding amounts.
Q. What types of transactions are excluded from the definition of 'deposit' but still need to be reported in DPT-3? +
Ans. Amounts such as loans from directors (subject to conditions), loans from banks and financial institutions, unsecured loans from holding/subsidiary/associate companies, security deposits from employees, and advances received for the supply of goods or services, are excluded from the definition of deposit but must still be disclosed in DPT-3 under the relevant category.
Q. Is an auditor's certificate mandatory for filing DPT-3? +
Ans. Yes. Form DPT-3 must be accompanied by a certificate from the company's statutory auditor, certifying that the particulars given in the form are true and correct as per the audited books of account.
Q. What happens if a company fails to file Form DPT-3 within the due date? +
Ans. Delayed filing attracts an additional government fee that increases with the period of delay, and continued non-compliance may expose the company and its officers to penalty for violation of Section 73 read with the Companies (Acceptance of Deposits) Rules, 2014.
Q. Is DPT-3 applicable to private limited companies as well? +
Ans. Yes. DPT-3 applies to all companies, including private limited companies, One Person Companies, and small companies, other than Government companies, provided they have outstanding deposits or exempted receipts as on 31st March.
Q. Can DPT-3 be filed for multiple categories of transactions in a single form? +
Ans. Yes. Form DPT-3 allows selection of the appropriate purpose – return of deposit, particulars of transactions not considered as deposit, or both – depending on the nature of outstanding amounts the company needs to disclose for that financial year.
Q. Is share application money required to be reported in DPT-3? +
Ans. Share application money pending allotment is generally not treated as a deposit if allotted or refunded within the prescribed period (60 days); if it remains pending beyond this period without allotment or refund, it may be treated as a deposit and would need to be reported accordingly.
Q. Who is authorised to sign and file Form DPT-3 on behalf of the company? +
Ans. Form DPT-3 is digitally signed by a director, the Managing Director, the Company Secretary, or the CFO of the company who is duly authorised by the Board, using their Digital Signature Certificate (DSC).


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