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