Get clear answers to frequently asked questions about proprietorship setup, benefits, legal formalities, and compliance—so you can start your business in India with clarity and confidence.
Get your DPT-3 filing at just 1,499/-*
*Govt. fees on actuals and GST included
You Get -
- Expert Assistance
- Total Process takes 20-25 days
- DSC
- Incorporation Certificate
- DIN
- PAN/TAN
No Hidden Charges and Full Transparency
Form DPT-3 Return Filing
Every company, excluding government entities, is required to file a return of deposits in Form DPT-3 with the Ministry of Corporate Affairs (MCA) by June 30th each year. This return must include comprehensive details regarding deposits, outstanding loans, and any amounts received by the company that are not categorized as deposits as of March 31st of the relevant financial year. An auditor must verify and audit the DPT-3 return to ensure its accuracy and regulatory compliance.
India Company Setup professionals can assist your business in filing Form DPT-3 precisely and on time. Start now to streamline your compliance obligations!
Introduction to DPT-3 Filing
To protect the interests of creditors and depositors, the Central Government, in collaboration with the Reserve Bank of India (RBI), made amendments to the Companies (Acceptance of Deposits) Rules, 2014. These changes were introduced through the Companies (Acceptance of Deposits) Amendment Rules, 2019.
As per the MCA notification dated January 22, 2019, every company, except government-owned ones, must file a one-time return in Form DPT-3 and continue to file it annually thereafter. A new sub-rule (3) was added after sub-rule (2) in Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014,
which specifies:
“Every company other than a Government company shall file a one-time return of outstanding receipt of money or loan by a company but not considered as deposits, in terms of clause (c) of sub-rule 1 of rule 2 from 01st April 2014 to 31st March 2019, as specified in Form DPT-3 within ninety days from 31st March 2019 along with the prescribed fee under the Companies (Registration Offices and Fees) Rules, 2014.”
Eligible Companies for Form DPT-3 Return Filing
Form DPT-3 filing is mandatory for a wide range of companies, including:
• Small Companies and Non-Small Companies
Even if a company has received loans from specific entities, it must still file Form DPT-3. These entities include:
• Holding Company: Filing is required if a loan is received from a company’s holding entity with a controlling interest.
• Subsidiary Company: DPT-3 must be filed if a company has obtained loans from its subsidiary.
• Associate Company: If a company receives a loan from an associate company that exercises significant influence, the return filing is also mandatory.
It is important to note that government companies are not required to file Form DPT-3.
Exempted Companies from Filing Form DPT-3
Certain companies are exempt from filing Form DPT-3 under the Companies Act, based on the Acceptance of Deposits Rules, 2014. These exemptions typically apply to companies with their own regulatory frameworks.
Exempt entities include:
• Government Companies: Companies wholly owned and operated by either the Central or State Government.
• Banking Companies: Banks that fall under the regulatory purview of the RBI.
• Non-Banking Financial Companies (NBFCs): NBFCs registered with the RBI.
• Housing Finance Companies: Companies governed by the National Housing Bank (NHB).
• Other Notified Companies: Any specific company that has been exempted through an official notification by the MCA under special provisions of Section 73(1) of the Companies Act.
Applicability of Form DPT-3
All companies, except those mentioned as exempt, must file Form DPT-3 if they have received any of the following:
• Deposits from members or directors
• Loans from external parties
• Advances against goods or services (both secured and unsecured)
The form applies to a wide spectrum of financial transactions, including:
• Secured Debts: Loans backed by collateral or a security interest.
• Unsecured Debts: Loans without any collateral.
• External Borrowings: Borrowings from banks or financial institutions.
• Commercial Loans: Funds borrowed for business operations.
Transactions Not Considered as Deposits
When filing Form DPT-3, companies must exclude certain transactions that do not fall under the definition of deposits. These include:
Share Capital: Funds received in exchange for shares.
Debentures: Loans secured through instruments like bonds or debentures.
Advance Payments: Prepayments made for confirmed orders.
Government Grants or Aid: Funds received from government bodies or foreign organizations.
Loans from Banks: Borrowed funds from financial institutions or commercial banks.
Inter-Company Loans: Loans from other corporate entities.
Subscription Advances: Prepaid funds for subscribing to upcoming securities.
Employee Security Deposits: Deposits collected from employees, limited to their annual salary.
Form DPT-3 Due Date
The deadline to file Form DPT-3 annually is June 30th. This deadline applies to all eligible companies and refers to financial data as of March 31st of the relevant financial year.
Example:
For the financial year 2023-24 (April 1, 2023 to March 31, 2024), the due date for filing Form DPT-3 would be June 30, 2024.
Documents Required for Filing Form DPT-3
The following documents are generally required for DPT-3 filing:
Auditor’s Certificate: A certified document from the auditor validating the financial details related to deposits and borrowings.
Optional documents (depending on company circumstances):
Trust Deed Copy: If deposits are managed through a trust, attach the trust deed.
Instrument Creating Charge: Required if there is a charge created against assets.
Liquid Assets Details: A declaration or statement showing readily available liquid assets.
Depositors List: In specific cases, a list of all depositors might be needed.
Fees for Filing Form DPT-3
The fee applicable for Form DPT-3 filing is determined based on the Companies (Registration Offices and Fees) Rules. The fee amount varies based on the nominal or paid-up capital of the company.
Consequences of Non-Compliance with Form DPT-3 Filing
Non-filing or delayed filing of Form DPT-3 can attract penalties under Rules 16 and 16A of the Companies (Acceptance of Deposits) Rules, 2014. Timely and accurate compliance is crucial to avoid these consequences and maintain a company’s lawful status under Indian corporate law.
DPT-3 Penalty
According to the Companies Act 2013, the following penalties can be imposed for non-compliance:
Fine for Company: A fine of up to ₹5,000 can be imposed.
Fine for Officers in Default: Officers responsible for the default can be fined up to ₹5,000.
Continuing Contravention: If the default continues beyond the first day, a further penalty of ₹500 per day is levied until the compliance is met.
These provisions are intended to enforce strict adherence to statutory requirements.
How to File Form DPT-3?
Visit the MCA Portal:
– Navigate to the Ministry of Corporate Affairs (MCA) website.
– Log in using your credentials or register as a Business User if needed.]
Access the DPT-3 Webform:
– Go to ‘MCA Services’ and select ‘e-Filing Services’.
– Choose ‘Deposit Related Filings’ and then access Form DPT-3.
Fill Out & Submit the Form:
– Provide essential information such as:
– Corporate Identification Number (CIN)
– Company email address
– The company’s business objectives
– Net worth details
– Details of security or charge, if applicable
– Total amount of outstanding deposits and loans as of 31st March
– Credit rating details, if available
– Upload all necessary supporting documents.
– Submit the form and receive a Service Request Number (SRN) for tracking.
Apply Digital Signature & Pay Fees:
– Affix the Digital Signature Certificate (DSC).
– Pay the prescribed fee based on company capital structure.
Receive Acknowledgement:
– An official acknowledgement email will be sent to your registered address, confirming successful submission of the return.
File Form DPT-3 with Confidence through India Company Setup
India Company Setup offers dependable and professional assistance for companies required to file Form DPT-3. Our experienced team ensures that your filing is accurate, compliant, and hassle-free. Contact India Company Setup today to meet your statutory obligations efficiently and with peace of mind.
What We Offer
At India Company Setup, we deliver a complete suite of business services to help you start, grow, and manage your company with ease. From registration to regulatory compliance, our expert support ensures your business stays legally sound and financially organized.
Daily & Monthly Bookkeeping
- Record all financial transactions.
- Maintain audit-ready books in sync with GST and Income Tax laws
- Stay prepared for MCA and statutory filings
Financial Reporting
- Preparation of Profit & Loss Statements and Balance Sheets
- Generate detailed balance sheets.
- Deliver cash flow statements.
Reconciliation Services
- Bank and credit card reconciliations.
- Ensure accuracy of all financial data.
- Maintain accuracy for timely Income Tax and MCA submissions
Secure Digital Bookkeeping
- Utilize encrypted software for data security.
- Access your records anytime, anywhere.
- Aligned with India's data protection and compliance standards
Benefits of Our Bookkeeping Services
1. Accurate Financial Records
Our expert bookkeeping ensures every transaction is correctly recorded, reducing compliance errors and giving you a clear picture of your company’s financial health — crucial for GST, Income Tax, and MCA filings.
2. Time-Saving
Focus on growing your business while we manage your books. By outsourcing to us, you eliminate the burden of paperwork, reconciliations, and regulatory upkeep — saving you both time and effort.
3. Better Cash Flow Management
We help you monitor income and expenses in real time, so you maintain a healthy cash position, make informed decisions, and avoid last-minute cash crunches or missed tax deadlines.
Form DPT-3 is a return of deposits that every company (except government companies) must file with the Registrar of Companies (ROC). It provides details of loans, deposits, and other non-deposit receipts that are outstanding as of 31st March of each financial year.
Every company other than:
Government companies
Banking companies
NBFCs registered with RBI
must file Form DPT-3 if it has received any money or loan that is not considered a deposit as per Companies (Acceptance of Deposits) Rules, 2014.
This includes Private Limited Companies, Public Limited Companies, and One Person Companies (OPCs).
The due date for annual filing of Form DPT-3 is 30th June every year, covering the financial data as of 31st March of that year.
CIN and company details
Details of outstanding loans/debts as on 31st March
Type of loan or receipt (secured/unsecured, from director/shareholder/others)
Auditor’s certificate (if applicable)
Net worth of the company
Attachments like auditor’s report, board resolution, etc.
Non-filing or late filing may attract:
Penalty of ₹5,000 on the company and every officer in default
Further ₹500 per day of continuing default
May lead to ROC notices, and difficulty in future compliance filings
FAQ
Get Answers to Common Financial Queries
Call Us
9915731447
Mail Us
info@indiacompanysetup.com
Why Choose Us ?
At India Company Setup, we simplify the process of starting your proprietorship. Our expert team ensures hassle-free registration, timely support, and personalized guidance to help you launch with confidence.
Expert Financial Guidance
Customized Solutions
Honest Communication
Dedicated Client Support
0
+
Successful Clients
