Overview of Filing of E-form DPT-3-Return of Deposit

Filing of E-form DPT-3-Return of Deposit-due date
of filing of e-form is 30th June 2021

E-form DPT-3 is required to file by all the companies pursuant to section 73 read with rule 16 of the of the  Companies (Acceptance of Deposits) Rules, 2014  expect Government Companies due date of filing of e-form is 30th June 2021.

1. Applicability of Companies: – All Companies (Private, Public, OPC, etc.) except Government Companies are required to file DPT-3.

2. Due Date: – One-time return in E-Form DPT-3 is required to be filed by 30th June 2021.

3. Requirement: – Filling is required to be done for both secured & unsecured outstanding money/loan not considered deposits are mentioned below which are not treated as deposits as per Rule 2(1)(c) of Companies (Acceptance of Deposits) Rules, 2014. DPT-3 needs to file in respect of these transactions.

4. Period of ‘outstanding receipt of money or loan: – The period which is covered for filing this return is from 01st April, 2020 till 31st March, 2021. Also be filed in case the loan/money outstanding is taken from its holding/subsidiary or associate company.

5. Filing Fees: – Fees shall be payable as per the Companies (Registration Offices and Fees) Rules. 

Director KYC – General Circular 07/2019 : DIR KYC date will be extended and method of doing KYC will be updated as under:-

• If all details of Director are same as on MCA portal,  then web-based KYC verification.

• email / mobile number is required to be updated_ then DIR-3 KYC based verification.

• if any other info to be updated,  then first file DIR-6 and then DIR-3 KYC based verification.

Also, read the related Blogs:

• Process of obtaining fresh DIN
• Are you a Director- then need to file E-KYC DIR-3 Form

Point To be Considered While Submitting DPT-3 Return of Deposit

This form is applicable on all companies except :-

• A government company
• The banking company
• A non-banking financial company registered with the Reserve Bank of India
• Housing finance company registered with the National Housing Bank established under the National Housing Bank Act, 1987.
• However, insurance companies are registered with IRDA, so the obligation to file DPT-3 is
• Also applicable on them.

FAQ’s on DPT-3 Return of Deposit

Ques.  What are the due dates of filing Forms DPT-3?

Ans.  In case of one time return: 29th June, and in case of annual return: 30th June, 

Ques.  In which cases auditor’s certificate is mandatory to be attached?

Ans.  Auditor’s certificate is mandatory only in the case when a return of deposit is filed, i.e. When the radio button two or four is selected.

Ques. What are the amounts which have to be entered in the forms?

Ans. In case of one time return: Consolidated amount received on or after 1st April, 2014 and outstanding as on 31st March,  In case of annual return: Amount outstanding as on 31st March,  received at any time.

Ques. What to do if the object clause prefilled is not matching with the object of the company?

Ans. This is due to the reason that the objects clause is not in sync with the MGT-7 and it is picked on the basis of the CIN of the company.

As per the discussion, stakeholders are advised not to raise tickets in this regard and ignore what is being prefilled.

Ques. If the company does not have any outstanding amount as on 31st March,  is the e-Form DPT-3 required to be filed?

Ans. No, company does not have to file any return.

Ques.  Is the interest along with the principal amount of the loan to be reported?

Ans. If the interest amount is outstanding as on 31st March, then yes it also has to reported as a consolidated figure with the principal amount under the respective head.

Ques. Which date Company need to mention in Column No. 7 “Date of last closing of accounts”

Ans. The date will be 31st March.