1. Introduction:
Form DPT-3 is a return filed by companies to report outstanding loans or non-deposit transactions. It is mandated under Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014.
The goal is to improve financial transparency by tracking money borrowed by companies that do not qualify as deposits (loans, advances, etc.).
📅 Latest Update (2025): MCA has enhanced scrutiny on companies not disclosing non-deposit loans in DPT-3 returns—especially during statutory audits.
🗂️ 2. Types of DPT-3 Filings
Form DPT-3 can be filed under four categories:
| Type | When to File | Purpose |
| ✅ One-time Return | Only once | For existing outstanding amount before 1st April 2019 |
| ✅ Annual Return | Every year by 30th June | For all outstanding loans as of 31st March |
| ✅ Return for Deposits | If the company accepted deposits | Details of deposits |
| ✅ Return for Non-Deposits | Loans not classified as deposits | As per MCA rules |
📌 Every company except government companies must file DPT-3—even if there are no deposits.
👥 3. Who Needs to File DPT-3?
Mandatory for:
- Private Limited Companies
- Public Limited Companies
- OPCs (One Person Companies)
🔴 Exemptions:
- Government Companies
- Companies with no loan/debt at all may still be required to file NIL return.
🤝 4. Why Choose a Compliance Consultant?
Here’s why professional help matters:
- Accurate classification of deposits vs non-deposits
- Timely filing to avoid penalties
- Audit-ready documentation
- Help with MCA e-filing system
🛡️ Avoid Errors – MCA scrutiny is increasing, and errors in classification can attract penalties up to ₹5 lakhs.
📝 5. Step-by-Step Filing Process
Step 1: Prepare Financial Statements
Get loan ledgers and outstanding liabilities as of 31st March.
Step 2: Classify the Loan Type
Determine what qualifies as deposit or non-deposit.
Step 3: Board Resolution
Pass a resolution for filing DPT-3.
Step 4: Fill DPT-3 Form
Use the MCA portal: 🏛️ https://www.mca.gov.in
Step 5: Attach Required Documents
Upload audited figures and supporting documents.
Step 6: File & Get SRN
Submit and download the Service Request Number (SRN) for proof.
📄 6. Required Documents
- Audited Balance Sheet
- Auditor’s Certificate (mandatory in some cases)
- Loan agreements (if applicable)
- Board Resolution
- Previous year’s DPT-3 filing (if any)
📌 Double-check your loan classification as per Companies (Acceptance of Deposits) Rules.
💰 7. Cost Involved
| Service | Estimated Cost (INR) |
| Self Filing | Free (Govt fees vary by capital) |
| With CA or Consultant | ₹1,500 – ₹4,000 |
🔴 Penalty for non-filing: ₹1 lakh + ₹5,000 per day (Section 76A of Companies Act).
⏱️ 8. Time Taken
- Preparation: 1–2 working days
- Filing: Same-day if documents are ready
- Acknowledgment: Instantly via MCA portal
🕒 File before 30th June every year to avoid legal hassles.
⚠️ 9. Common Mistakes to Avoid
- Not filing if no deposits – NIL filing is still needed
- Wrong loan classification
- Forgetting auditor certificate (if required)
- Delayed filing without legal justification
🧯 MCA may flag your company in compliance audit lists for non-filing or incorrect submissions.
📞 10. Call-to-Action (CTA)
Need expert help with Form DPT-3 Filing in India?
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❓ 11. FAQs
Q1. What is the due date for DPT-3 filing?
Annual DPT-3 must be filed by 30th June for data as of 31st March.
Q2. Can a company file NIL DPT-3?
Yes, if there are no outstanding loans/deposits, NIL filing is still required.
Q3. What is the penalty for non-compliance?
Up to ₹1,00,000 + ₹5,000/day of delay.
Q4. Can DPT-3 be revised?
No official provision for revision post submission—file carefully.
Q5. Is an auditor certificate always required?
Yes, for deposit returns. Not always for non-deposit filings.
