DPT-3 Filing

What is Form DPT-3?
Form DPT-3 is a return form to be filed by companies, on behalf of their outstanding loans that
are not considered as deposits. This rule came into effect after the Ministry of Corporate Affairs
(MCA) made amendments to several existing rules. Thus, making it mandatory for all companies
to file form DPT 3, except government organizations, for pending loans or receipts. This form is
filed as per Rule 16 of the Companies (Acceptance of Deposit) Rules, 2014.
To clarify, as per clause (c) of sub-rule 1 of rule 2 in the Companies (Registration Offices and
Fees) Rules, 2014, this DPT 3 form as per MCA is filed from the 01st April 2014 to 31st March
2019 within “ninety days from 31st March 2019”.
This rule came into effect after the Indian Government in coordination with RBI (Reserve Bank
of India) decided to alter the Companies (Acceptance of Deposits) Rules, 2014.
Benefits of filing form DPT-3
Benefit 1: It’s only required to be filed once by organizations with outstanding receipts that are
not considered as deposits, as per Rule 2(1)(C) of Deposit Rules by 29th June.
Benefit 2: It is only to be filed on the 30’th of June as per the yearly return of deposits by
companies whose deposits come under Sec 73 to 76 of Deposit Rules
Purpose 3: It is only to be filed on the 30’th of June of every year as per the yearly return of
exempted deposits by companies whose deposits come under Rule 2(1)(C) of Deposit Rules.
Purpose 4: It is only to be filed on the 30’th of June of every year in accordance with the yearly
return of deposits and exempted deposits by companies, whose deposits come under Sec 73 to
76 Rule 2(1)(C) of Deposit Rules.
Checklist Applicability for Companies, filing the DPT 3 Form
When it comes to filing DPT 3 form, it can be downloaded from the MCA portal and filed by
private, OPC, LLC, small or large companies, etc, and other non-governmental companies.
The form DPT 3 is filed according to rule 16A(3) of the Companies (Acceptance of Deposit)
Rules, 2014, by companies with exempted deposits, in the form of outstanding loans or receipts
Filing form DPT 3 must include both secured and unsecured loans along with payment made in
advance for goods and services.
Now in case the loan or exempted deposit is received by the associate/subsidiary company
then it has to file the DPT-3 Form by the MCA.
If loans that have not been paid for by1st April 2014 by companies then such loans have to be
reported to the ROC under the DPT-3 Form.
Information required for one-time return in Form DPT 3
Basic company information
Company goal
Particulars of return, i.e. Date of Trust Deed, Trustee, Property detail and value, if any.
Company net worth, as per audited balance sheet dated before filing the return.
Total Amount of outstanding money or loan received by a company but not considered as a
deposit.
Credit rating, if any.
Procedure for filing form DPT 3 with Ministry of Corporate Affairs
Get Our Legal Assistance To File Form DPT3 In An Easy Manner
When it comes to filing form DPT 3, here is the following procedure to be followed according to
the ministry of corporate affairs (MCA).
Prepare The Required Details
It begins with auditing the balance sheet of the company. This is because the balance sheet is
presented along with the form DPT 3. The form DPT 3 due date should be according to the
outstanding amount to be received by the company.
Download The DPT 3 Form
Visit the MCA portal (mca.gov.in) and download the form DPT – 3.
Fill The Form:
Enter all the details in the form such as name, address, and email, as well as the CIN number.
Enter All Requisite Information:
It is important to enter the right information to avoid any clerical or non-clerical error. Keep the
following things in mind while filling the form DPT–3;
Select the right reason for filing. (In case of filing a one-time return form DPT 3, select the first
option available on the list).
Select the type of organization - Public or Private.
Enter all the mandatory details.
You can enter or not enter non-mandatory details.
Along with the form include an audited balance sheet and auditor’s certificate.
Sign The Form DPT 3:
Enter all the information and review if everything has been entered correctly, before signing it
with the director’s digital signature.
Upload The Form On The MCA Portal:
The process is marked as complete after the form has been signed and uploaded onto the MCA
portal.
Statutory Fees Paid To The ROC For Filing The E-Form DPT-3
If Company Share Capital Statutory Fees to ROC
Less than 1,00,000 INR 200
1,00,000 to 4,99,999 INR 300
5,00,000 to 24,99,999 INR 400
25,00,000 to 99,99,999 INR 500
1,00,00,000 or more INR 600

Late/Additional Fees for Delay In Filing Form DPT-3
Period of delay Late fee/Additional fee
Up to 30 days 2 times of statutory fees
More than 30 days and up to 60 days 4 times of statutory fees
10 times of statutory fees 12 times of statutory fees
Documents to be submitted
Auditors certificate
List of matured depositors (cheque issued but not yet cleared to be shown separately)
Copy of the medium generating charge
Copy of Trust deed
Any Optional attachments

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What is Form DPT-3?

Benefits of filing form DPT-3

Checklist Applicability for Companies, filing the DPT 3 Form

Information required for one-time return in Form DPT 3

Basic company information

Credit rating, if any.

Procedure for filing form DPT 3 with Ministry of Corporate Affairs

Get Our Legal Assistance To File Form DPT3 In An Easy Manner

Prepare The Required Details

Download The DPT 3 Form

Fill The Form:

Enter All Requisite Information:

Select the type of organization - Public or Private.

Enter all the mandatory details.

You can enter or not enter non-mandatory details.

Sign The Form DPT 3:

Upload The Form On The MCA Portal:

If Company Share Capital Statutory Fees to ROC

Less than 1,00,000 INR 200

1,00,000 to 4,99,999 INR 300

5,00,000 to 24,99,999 INR 400

25,00,000 to 99,99,999 INR 500

1,00,00,000 or more INR 600

Period of delay Late fee/Additional fee

Up to 30 days 2 times of statutory fees

More than 30 days and up to 60 days 4 times of statutory fees

More than 60 days and up to 90 days 6 times of statutory fees

More than 90 days and up to 180 days 10 times of statutory fees

10 times of statutory fees 12 times of statutory fees

Copy of the medium generating charge

Copy of Trust deed

Any Optional attachments

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