Categories: Companies Act / ROC

Filing Form DPT-3 (Return of Deposits) for FY 2024–25

Filing of Form DPT-3 (Return of Deposits) for FY 2024-25 under the Companies Act, 2013

This is a formal reminder to comply with the statutory requirement under the Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014, & Read with Section 73 of the Companies Act, 2013.

Purpose of Filing of Form DPT-3 (Return of Deposits) :

To file the return of deposits or particulars of transactions not considered as deposits. Due Date of Filing of Form DPT-3 (Return of Deposits) is 30th June 2025 for the filing Period From 1st April 2024 to 31st March 2025 (i.e., FY 2024–25)

DPT-3 Filing Checklist for FY 2024–25 :

General Information

Item Requirement
Applicable Law Section 73 of the Companies Act, 2013 read with Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014
Form Name DPT-3
Purpose Reporting deposits and non-deposit transactions (like loans, advances, etc.) not considered as deposits
Filing Period 01 April 2024 to 31 March 2025
Due Date 30th June 2025
Filing Portal MCA V3 Portal (https://www.mca.gov.in/)

Pre-Filing Preparations DPT-3 Filing

  • Hold a Board Meeting to authorize the filing of Form DPT-3.
  • Pass a Board Resolution approving the form and authorizing signatories.
  • Reconcile balances of loans, advances, debentures, deposits, and securities.
  • Classify the amounts as deposits / exempted deposits / non-deposits as per Rule 2(c).
  • Determine whether filing is:
    • One-time Return (for past exempted deposits)
    • Annual Return of Deposits
    • Annual Return of Exempted Deposits
    • Both

Documents Required for DPT-3 Filing

  • Auditor’s Certificate (if reporting deposits or non-deposit transactions)
  • Copy of Board Resolution authorizing the filing
  • List of Depositors / Loan Providers (if applicable)
  • Net Worth Certificate (if needed to justify loans under exemptions)
  • Audited Financial Statements or provisional figures, if audit is pending
  • Any other supporting documents

E-filing Steps (MCA Portal – V3)

  • Log in to the MCA V3 portal using authorized user credentials.
  • Select and download the latest version of Form DPT-3.
  • Fill in the company’s basic details, CIN, purpose of filing, period, and figures.
  • Attach the relevant documents (PDF format, digitally signed).
  • Affix Digital Signature Certificate (DSC) of:
    • Director or Manager/CEO/CFO (as applicable)
    • Practicing professional (CA/CS/CMA in practice) for certification
  • Pre-scrutinize and upload the form.
  • Pay the applicable fee based on authorized capital.

Post-Filing Compliance  of DPT-3 Filing

After filling we must save acknowledgment and SRN for future reference.& Maintain copies of filed form and supporting documents in company records. Alog with Present summary to Board in next meeting for noting.

Penalties for Non-Compliance Filing of Form DPT-3 (Return of Deposits)

Applicable to all companies (other than government companies) which have received money and/or loan but are not considered deposits under the Act. Non-compliance may attract penalties under the Companies Act, 2013. Failure to file DPT-3 may result in: Penalty on the company and officers in default (as per Section 76A) & MCA adjudication proceedings and disqualification of directors in some cases

MCA Launch of 38 Company Forms in V3 MCA21 Portal

To ensure a smooth transition, stakeholders must note the following key dates and actions. Important Dates & Actions

  1. V2 Portal e-Filing Disabled: All company e-filings on the V2 portal will be disabled from 18th June 2025, 12:00 AM. Ensure no SRNs are under pending payment/resubmission status before this time.

  2. Offline Payments Disabled in V2: Offline payments using the “Pay Later” option in V2 will be stopped from 8th June 2025, 12:00 AM. Only online payments (credit/debit/net banking) will be allowed after this.

  3. V3 Portal Downtime: The V3 portal will be unavailable from 9th July 2025, 12:00 AM to 13th July 2025, 11:59 PM.  Plan all filings and resubmissions accordingly. No fee waivers or deadline extensions will be given for downtime.

  4. User ID/DSC/Details Update: Upgrade/merge your V2 ID to V3 under “Business User” category. Associate DSC (Digital Signature Certificate), if not already done.

    • Check SRNs with statuses like: “Pending for upload of investor details” and “Pending for subsidiary details”

    • Upload necessary data using: “Upload details of security holders/depositors” “Update subsidiary details” Complete these actions by 17th June 2025 to avoid SRNs being marked as “NTBR” (Not To Be Registered).

    • Suggested Board Action: Pass a Board Resolution authorizing key personnel to Manage portal migration, Associate DSCs, Handle upcoming filings in V3

 

Rajput Jain & Associates

Rajput Jain & Associates is a Chartered Accountants firm, with it's headquarter situated at New Delhi (the capital of India). The firm has been set up by a group of young, enthusiastic, highly skilled and motivated professionals who have taken experience from top consulting firms and are extensively experienced in their chosen fields has providing a wide array of Accounting, Auditing, Taxation, Assurance and Business advisory services to various clients and their stakeholders. Rajput jain & Associates, a professional firm, offers its clients a full range of services, To serve better and to bring bucket of services under one roof, the firm has merged with it various Chartered Accountancy firms pioneer in diversified fields. We have associates all over India in big cities. All our offices are well equipped with latest technological support with updated reference materials. We have a large team of professionals other than our Core Team members to meet the requirements of our prospective clients including the existing ones. However, considering our commitment towards high quality services to our clients, our team keeps on growing with more and more associates having strong professional background with good exposure in the related areas of responsibility.

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