Return of Deposits and Loans (DPT-3) Compliance
Ensure your company remains fully compliant with MCA disclosure mandates, eliminate the risk of inadvertent regulatory non-compliance, and accurately classify your financial liabilities with professional DPT-3 filing support managed by trusted Chartered Accountants.
What is Form DPT-3?
Under Section 73 and 76 of the Companies Act, 2013, read with Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014, every company—except government companies—must file a return regarding its “outstanding receipt of money or loan” with the Registrar of Companies (ROC).
Form DPT-3 is the mandatory return for disclosing the status of loans and deposits outstanding as of March 31st each year. A common misconception is that this form is only for companies accepting public deposits; in reality, every company (including private limited companies) must file DPT-3 to report “exempted deposits,” such as loans received from directors, inter-corporate deposits, or bank borrowings.
When to File DPT-3
The Return of Deposits and Loans must be filed annually on or before June 30th.
Key Disclosure Components
Form DPT-3 requires a precise classification of your company’s liabilities to determine if they fall under the “Deposit” or “Exempted Deposit” category.
| Category | Disclosure Requirements |
|---|---|
| Deposit Type | Public deposits, member deposits, or deposits from employees. |
| Exempted Deposits | Loans from directors, inter-corporate loans, bank/financial institution borrowings, and government grants. |
| Loan Status | Total outstanding amount of loans/money received (other than deposits) as of the fiscal year-end. |
| Classification | Whether the company is a “Depositor” company or a “Non-Depositor” company based on its financial structure. |
Step-by-Step Process of DPT-3 Filing
1. Liability Scrubbing: We analyse your ledger accounts to distinguish between trade advances, secured loans, unsecured loans, and deposits.
2. Classification Strategy: We categorize your outstanding balances to ensure that loans from directors or group companies are correctly disclosed as “Exempted Deposits,” preventing them from being mistakenly flagged as public deposits.
3. Data Reconciliation: We ensure the figures reported in DPT-3 match the balances reflected in your audited balance sheet and Tax Audit reports.
4. Verification: Our team reviews the company’s “Depositor” status to ensure compliance with the specific rules applicable to your company type.
5. Electronic Submission: We manage the digital filing on the MCA portal, providing you with a stamped, verified copy for your permanent records.
CA’s Insights
“The biggest compliance trap for private companies is the belief that ‘we don’t take deposits from the public, so we don’t need to file DPT-3.’ This is incorrect. If you have received a loan from a director, or an inter-corporate deposit, you are legally required to file DPT-3 as an ‘Exempted Deposit.’ Automated ROC systems now aggressively cross-check DPT-3 filings with your Balance Sheet. If you file a ‘NIL’ return when your balance sheet shows unsecured loans, you are virtually guaranteed to receive an inquiry notice. We treat DPT-3 filing as a critical cross-verification exercise to ensure your liabilities are transparently and correctly reported.”
How can we support in Annual Compliance (DPT-3)?
Comprehensive Annual Compliance (DPT-3) handled by experienced Chartered Accountants.
CA-Led Compliance
Entire registration process is prepared and reviewed by qualified Chartered Accountants, ensuring professional-grade accuracy.
Accuracy Guarantee
Our multi-level verification process ensures error-free registration, protecting you from notices and penalties.
Timely Reminders
Proactive deadline tracking and reminders ensure you never miss a due date. On-time, every time.
Dedicated Support
A dedicated compliance manager for all your queries, notices, and year-round TDS support needs.
Get Transparent Pricing for Annual Compliance (DPT-3) Services
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Frequently Asked Questions
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Is it mandatory for a private limited company to file DPT-3?
Yes. Every company (other than government companies) must file DPT-3. Even if your company has not accepted any public deposits, you are required to disclose your outstanding loans and “exempted deposits” (such as loans from directors or inter-corporate deposits) as of March 31st.
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What is the difference between a “Deposit” and an “Exempted Deposit”?
A Deposit is money accepted by a company that is subject to strict repayment and interest regulations under the Companies Act. An Exempted Deposit refers to money received that is excluded from the definition of a deposit (e.g., loans from directors, bank loans, or trade advances), but these must still be disclosed in the DPT-3 filing.
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What happens if we fail to file DPT-3 by June 30th?
Failure to file Form DPT-3 by the due date results in the company and every officer in default becoming liable for penalties. The ROC may initiate prosecution for non-compliance, and the company’s MCA status may be restricted, preventing you from filing other forms or accessing certain MCA services.
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Do we need a CA or CS to certify the DPT-3?
While the form is signed by the directors, it is highly recommended to have your Chartered Accountant or Company Secretary review the classification of your loans and deposits before submission. Given the legal consequences of misclassifying a deposit, professional oversight is essential.
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Can we revise a DPT-3 filing if we find an error?
The MCA portal generally does not allow for a “revision” of a filed DPT-3. If an error is discovered after submission, it often requires a formal application to the Regional Director or ROC to address the discrepancy. We strongly advise a thorough reconciliation of your loan ledgers before the initial submission.
Still got some questions?
Speak with our ROC expert and get clarity on Annual Compliance (DPT-3).