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June 7, 2025
What is Form DPT-3, Who Should File It, and Due Date of Filing Form DPT-3?
Introduction
Form DPT-3 is an annual compliance requirement mandated by the Ministry of Corporate Affairs (MCA) for companies in India. It involves reporting of outstanding loans, deposits, or any money received that is not considered as deposits. This filing ensures financial transparency and helps the MCA maintain updated records.
Summary
- Form DPT-3 is an annual MCA compliance for companies to report deposits and exempted loans.
- Applicable to all companies except government companies, NBFCs, banks, and housing finance companies.
- Filing is mandatory even if there are no deposits, provided there are outstanding exempted loans.
- Due date for FY 2024-25 is 30th June 2025 to avoid penalties.
- Requires detailed disclosure of money received, lender details, and supporting documents.
- Non-compliance may lead to monetary penalties and legal action against the company and directors.
What is Form DPT-3?
Form DPT-3 is filed under Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014. It is used by companies to furnish information related to deposits, exempted deposits, and loan details.
Introduced by the MCA in January 2019, this filing aims to regulate how companies handle public funds and ensure they’re not accepting unregulated deposits.
Key Purpose:
- To collect data on outstanding money or loans received by the company.
- To determine whether such amounts qualify as deposits under the Companies Act, 2013.
For official updates and legal references, you can refer to the MCA official website.
Who is Required to File Form DPT-3?
All companies, except for certain exempted categories, must file Form DPT-3.
Applicable Entities:
- Private Limited Companies
- Public Limited Companies
- One Person Companies (OPCs)
- Section 8 Companies
Not Applicable To:
- Government Companies
- Banking Companies
- Non-Banking Financial Companies (NBFCs)
- Housing Finance Companies
Even if there is no deposit, but a company has borrowed funds or received money not classified as a deposit (like loans from directors), it still needs to file the form.
What Information Must Be Disclosed?
- All outstanding receipt of money or loans
- Whether considered as deposits or not
- Date and mode of receipt
- Names of lenders
- Purpose and tenure of the amount
What is the Due Date for Filing Form DPT-3 in 2025?
For the financial year ending 31st March 2025, the due date for Form DPT-3 is 30th June 2025. This applies to both:
- One-time return (for past transactions)
- Annual return (for current year status)
Late filing will attract penalties as per the Companies Act, 2013.
What Are the Types of Form DPT-3 Filings?
| Filing Type | Description |
|---|---|
| One-time Return | For money received between 1 April 2014 and 31 March 2019 |
| Annual Return | Filed every year for current outstanding money/loan |
| Return of Deposits | For deposits as defined under the Companies Act, 2013 |
| Exempted Deposits | For loans or funds not considered deposits under the Act |
Step-by-Step Process to File Form DPT-3
- Collect Financial Data – Gather all loan and deposit-related information for the financial year.
- Classify the Funds – Determine if the amount qualifies as a deposit or exempted deposit.
- Prepare Required Documents – Auditor’s certificate, Board resolution, List of lenders and loan agreements (if applicable)
- Login to MCA Portal – Access the MCA Portal with valid credentials.
- Fill Form DPT-3 – Choose the correct purpose, enter company and loan details.
- Attach Documents – Upload scanned copies of required declarations and certificates.
- Pay Filing Fee – As per Companies (Registration Offices and Fees) Rules, 2014.
- Submit and Acknowledge – Check the Service Request Number (SRN) for confirmation.
Benefits of Filing Form DPT-3
- Regulatory Compliance: Ensures adherence to the Companies Act, 2013, avoiding penalties.
- Financial Transparency: Displays a clear financial position to stakeholders.
- Avoids Legal Action: Prevents the disqualification of directors and company prosecution.
- Improves Trust: Investors and lenders view compliant companies as more credible.
Consequences of Non-Compliance
- Penalty on Company: ₹1 lakh plus ₹500 per day of delay (maximum ₹5 lakh)
- Penalty on Directors: ₹25,000 plus ₹500/day (maximum ₹1 lakh)
- Prosecution Risk: Directors may face legal action for default.
- Loss of Reputation: Impacts investor confidence and business partnerships.
Challenges Faced While Filing DPT-3
- Incorrect Classification: Difficulty in determining what counts as a deposit.
- Missing Documentation: Lack of old loan agreements or approvals.
- Frequent MCA Updates: Regulatory changes make tracking difficult.
- Technical Errors: MCA portal issues during the submission period.
Real-Life Example
A Private Limited Company borrowed ₹10 lakhs from its director in 2022, assuming it didn’t need reporting. However, since it was an exempted deposit, the MCA issued a notice for failure to report it in Form DPT-3. The company had to pay late fees and furnish proof, highlighting the importance of annual DPT-3 filing, even for exempted categories.
Conclusion
Form DPT-3 is an essential annual compliance requirement for Indian companies to declare outstanding loans or funds. Filing it before the due date of 30th June 2025 ensures your company remains legally compliant and avoids penalties. Whether the funds are deposits or exempted loans, reporting them through DPT-3 is mandatory. Stay updated, stay compliant.
Suggested Read :
APEDA (RCMC) Registration in India
Tax Saving Schemes for Startups
Advantages of Startups in India
Startup Scheme for Women Entrepreneurs
FAQs
1. Is Form DPT-3 applicable to LLPs?
No, LLPs are not required to file Form DPT-3. This form is only applicable to companies registered under the Companies Act, 2013.
2. Is DPT-3 required even if there are no deposits?
Yes, if the company has received exempted loans or advances, DPT-3 filing is still mandatory.
3. Can directors’ loans be excluded?
Only if such loans meet exemption criteria under the Companies Act and are properly documented with board resolutions and declarations.
4. Is an auditor's certificate mandatory for DPT-3?
Yes, especially when filing the return of deposits or annual returns, an auditor’s certificate is required.
5. What is the filing fee for Form DPT-3?
The fee depends on the company’s authorized share capital. You can refer to the MCA Fee Rules for details.
6. What happens if Form DPT-3 is filed after the due date?
Late filing attracts penalties as per the Companies Act, 2013 — ₹1 lakh plus ₹500 per day of delay (up to ₹5 lakh).
7. Are NBFCs required to file Form DPT-3?
No, NBFCs are exempt from filing Form DPT-3, as they are regulated under separate RBI norms.
8. Can Form DPT-3 be revised once filed?
No, there is currently no provision to revise Form DPT-3 after submission.
9. Do companies need to file DPT-3 if there is no outstanding loan or deposit?
Yes, companies must file a Nil return to confirm there are no outstanding loans or exempted deposits as of 31st March.
10. Can startups and small companies skip DPT-3 filing?
No, there is no exemption for small or new companies. All companies (except exempted ones) must comply with DPT-3 filing.
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