{"id":5872,"date":"2019-07-19T13:07:34","date_gmt":"2019-07-19T07:37:34","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=5872"},"modified":"2022-01-05T11:51:16","modified_gmt":"2022-01-05T06:21:16","slug":"corporate-and-professional-updates-on-9th-july-2019","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/corporate-and-professional-updates-on-9th-july-2019\/","title":{"rendered":"Overview of Filing of E-form DPT-3-Return of Deposit"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e1adfa094ae\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e1adfa094ae\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-updates-on-9th-july-2019\/#Filing_of_E-form_DPT-3-Return_of_Deposit-due_date_of_filing_of_e-form_is_30th_June_2021\" title=\"Filing of E-form DPT-3-Return of Deposit-due date  of filing of e-form is 30th June 2021  \">Filing of E-form DPT-3-Return of Deposit-due date  of filing of e-form is 30th June 2021  <\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-updates-on-9th-july-2019\/#Director_KYC_%E2%80%93_General_Circular_072019_DIR_KYC_date_will_be_extended_and_method_of_doing_KYC_will_be_updated_as_under\" title=\"Director KYC &#8211; General Circular 07\/2019 : DIR KYC date will be extended and method of doing KYC will be updated as under:-\">Director KYC &#8211; General Circular 07\/2019 : DIR KYC date will be extended and method of doing KYC will be updated as under:-<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-updates-on-9th-july-2019\/#Point_To_be_Considered_While_Submitting_DPT-3_Return_of_Deposit\" title=\"Point To be Considered While Submitting DPT-3 Return of Deposit\">Point To be Considered While Submitting DPT-3 Return of Deposit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-updates-on-9th-july-2019\/#FAQs_on_DPT-3_Return_of_Deposit\" title=\"FAQ\u2019s on DPT-3 Return of Deposit\">FAQ\u2019s on DPT-3 Return of Deposit<\/a><\/li><\/ul><\/nav><\/div>\n\r\n<figure id=\"attachment_12815\" aria-describedby=\"caption-attachment-12815\" style=\"width: 1200px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/07\/DPT-3-Form-Filing..jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-12815\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/07\/DPT-3-Form-Filing..jpg\" alt=\"DPT-3-Form-Filing.\" width=\"1200\" height=\"628\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/07\/DPT-3-Form-Filing..jpg 1200w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/07\/DPT-3-Form-Filing.-300x157.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/07\/DPT-3-Form-Filing.-1024x536.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/07\/DPT-3-Form-Filing.-768x402.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/07\/DPT-3-Form-Filing.-800x419.jpg 800w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><figcaption id=\"caption-attachment-12815\" class=\"wp-caption-text\">DPT-3-Form-Filing.<\/figcaption><\/figure>\r\n<h2><span class=\"ez-toc-section\" id=\"Filing_of_E-form_DPT-3-Return_of_Deposit-due_date_of_filing_of_e-form_is_30th_June_2021\"><\/span><span style=\"color: #ff0000;\">Filing of E-form DPT-3-Return of Deposit-due date <br \/>of filing of e-form is 30th June 2021<br \/><br \/><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n<p class=\"x_MsoNormal\" style=\"padding-left: 40px;\">E-form DPT-3 is required to file by all the companies pursuant to section 73 read with rule 16 of the of the \u00a0Companies (Acceptance of Deposits) Rules, 2014\u00a0 expect Government Companies due date of filing of e-form is 30th June 2021.<\/p>\r\n<p style=\"padding-left: 40px;\">1. <span style=\"color: #000080;\"><strong>Applicability of Companies:<\/strong><\/span> \u2013\u00a0All Companies (Private, Public, <a href=\"https:\/\/carajput.com\/blog\/tag\/one-person-company-opc\/\">OPC<\/a>, etc.) except Government Companies are required to file DPT-3.<\/p>\r\n<p style=\"padding-left: 40px;\">2. <strong><span style=\"color: #000080;\">Due Date<\/span>:<\/strong> \u2013\u00a0One-time return in E-Form DPT-3 is required to be filed by 30th June 2021.<\/p>\r\n<p style=\"padding-left: 40px;\">3. <strong><span style=\"color: #000080;\">Requirement<\/span><\/strong>: \u2013\u00a0Filling is required to be done for both secured &amp; unsecured outstanding money\/loan not considered deposits are mentioned below which are not treated as deposits as per Rule 2(1)(c) of<a href=\"https:\/\/carajput.com\/blog\/companies-act-2\/\">\u00a0Companies (<\/a>Acceptance of Deposits) Rules, 2014. DPT-3 needs to file in respect of these transactions.<\/p>\r\n<p style=\"padding-left: 40px;\">4. <span style=\"color: #000080;\"><strong>Period of \u2018outstanding receipt of money or loan:<\/strong><\/span>\u00a0\u2013\u00a0The 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.<\/p>\r\n<p style=\"padding-left: 40px;\">5. Filing Fees: \u2013\u00a0Fees shall be payable as per the Companies (Registration Offices and Fees) Rules.\u00a0<\/p>\r\n<h4><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/07\/COMPANIES-ACCEPTANCE-OF-DEPOSITS-RULES-2019..png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-12816\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/07\/COMPANIES-ACCEPTANCE-OF-DEPOSITS-RULES-2019..png\" alt=\"\" width=\"896\" height=\"1092\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/07\/COMPANIES-ACCEPTANCE-OF-DEPOSITS-RULES-2019..png 600w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/07\/COMPANIES-ACCEPTANCE-OF-DEPOSITS-RULES-2019.-246x300.png 246w\" sizes=\"(max-width: 896px) 100vw, 896px\" \/><\/a><\/h4>\r\n\r\n\r\n\r\n\r\n\r\n<h3><span class=\"ez-toc-section\" id=\"Director_KYC_%E2%80%93_General_Circular_072019_DIR_KYC_date_will_be_extended_and_method_of_doing_KYC_will_be_updated_as_under\"><\/span><span style=\"color: #000080;\"><strong><em>Director KYC &#8211; General Circular 07\/2019 : DIR KYC date will be extended and method of doing KYC will be updated as under:-<\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<ul>\r\n<li><em>If all details of Director are same as on MCA portal,\u00a0 then web-based KYC verification. <\/em><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul>\r\n<li><em>email \/ mobile number is required to be updated_ then DIR-3 KYC based verification. <\/em><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul>\r\n<li><em>if any other info to be updated,\u00a0 then first file DIR-6 and then DIR-3 KYC based verification.<\/em><\/li>\r\n<\/ul>\r\n<p>Also, read the related Blogs:<\/p>\r\n<ul>\r\n<li><a href=\"https:\/\/carajput.com\/blog\/mca-proposes-change-in-process-of-obtaining-fresh-director-identification-number\/\">Process of obtaining fresh DIN<\/a><\/li>\r\n<li><a href=\"https:\/\/carajput.com\/learn\/are-you-a-directorthen-you-have-to-file-ekyc-dir3-form.html\">Are you a Director- then need to file E-KYC DIR-3 Form<\/a><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h2><span class=\"ez-toc-section\" id=\"Point_To_be_Considered_While_Submitting_DPT-3_Return_of_Deposit\"><\/span><span style=\"color: #000080;\"><strong><em><span style=\"text-decoration: underline;\">Point To be Considered While Submitting DPT-3 Return of Deposit<\/span><\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<p>This form is applicable on all companies except :-<\/p>\r\n\r\n\r\n\r\n<ul>\r\n<li>A government company<\/li>\r\n<li>The banking company<\/li>\r\n<li>A non-banking financial company registered with the <a href=\"https:\/\/www.caindelhiindia.com\/blog\/banking-complaints-with-rbis-ombudsman\/\">Reserve Bank of India<\/a><\/li>\r\n<li>Housing finance company registered with the National Housing Bank established under the National Housing Bank Act, 1987.<\/li>\r\n<li>However, insurance companies are registered with IRDA, so the obligation to file DPT-3 is<\/li>\r\n<li>Also applicable on them.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h2><span class=\"ez-toc-section\" id=\"FAQs_on_DPT-3_Return_of_Deposit\"><\/span><span style=\"color: #000080;\"><strong><em><span style=\"text-decoration: underline;\">FAQ\u2019s on DPT-3 Return of Deposit<\/span><\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n<figure id=\"attachment_12817\" aria-describedby=\"caption-attachment-12817\" style=\"width: 861px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/07\/E-form-DPT-3-Return-of-Deposit...jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-12817\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/07\/E-form-DPT-3-Return-of-Deposit...jpg\" alt=\"-form DPT-3-Return of Deposit..\" width=\"861\" height=\"861\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/07\/E-form-DPT-3-Return-of-Deposit...jpg 718w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/07\/E-form-DPT-3-Return-of-Deposit..-300x300.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/07\/E-form-DPT-3-Return-of-Deposit..-150x150.jpg 150w\" sizes=\"(max-width: 861px) 100vw, 861px\" \/><\/a><figcaption id=\"caption-attachment-12817\" class=\"wp-caption-text\">-form DPT-3-Return of Deposit..<\/figcaption><\/figure>\r\n\r\n\r\n\r\n<p><strong>Ques.<\/strong> \u00a0What are the due dates of filing Forms DPT-3?<\/p>\r\n\r\n\r\n\r\n<p><strong>Ans.<\/strong> \u00a0In case of one time return: 29th June, and in case of annual return: 30th June,\u00a0<\/p>\r\n\r\n\r\n\r\n<p><strong>Ques.<\/strong> \u00a0In which cases auditor\u2019s certificate is mandatory to be attached?<\/p>\r\n\r\n\r\n\r\n<p><strong>Ans.<\/strong> \u00a0Auditor\u2019s 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.<\/p>\r\n\r\n\r\n\r\n<p><strong>Ques<\/strong>. What are the amounts which have to be entered in the forms?<\/p>\r\n\r\n\r\n\r\n<p><strong>Ans.<\/strong> In case of one time return: Consolidated amount received on or after 1st April, 2014 and outstanding as on 31st March,\u00a0 In case of annual return: Amount outstanding as on 31st March,\u00a0 received at any time.<\/p>\r\n\r\n\r\n\r\n<p><strong>Ques<\/strong>. What to do if the object clause prefilled is not matching with the object of the company?<\/p>\r\n\r\n\r\n\r\n<p><strong>Ans. <\/strong>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.<\/p>\r\n\r\n\r\n\r\n<p>As per the discussion, stakeholders are advised not to raise tickets in this regard and ignore what is being prefilled.<\/p>\r\n\r\n\r\n\r\n<p><strong><em>Ques.<\/em><\/strong> If the company does not have any outstanding amount as on 31st March,\u00a0 is the e-Form DPT-3 required to be filed?<\/p>\r\n\r\n\r\n\r\n<p><strong><em>Ans.<\/em><\/strong> No, company does not have to file any return.<\/p>\r\n\r\n\r\n\r\n<p><strong><em>Ques.<\/em><\/strong>\u00a0 Is the interest along with the principal amount of the loan to be reported?<\/p>\r\n\r\n\r\n\r\n<p><strong><em>Ans.<\/em><\/strong> 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.<\/p>\r\n\r\n\r\n\r\n<p><strong><em>Ques.<\/em><\/strong> Which date Company need to mention in Column No. 7 \u201cDate of last closing of accounts\u201d<\/p>\r\n\r\n\r\n\r\n<p><strong><em>Ans.<\/em><\/strong> The date will be 31st March.<\/p>\r\n\r\n\r\n\r\n\r\n","protected":false},"excerpt":{"rendered":"<p>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 \u00a0Companies (Acceptance of Deposits) Rules, 2014\u00a0 expect Government Companies due date of filing of e-form is 30th June &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[8109,8093,8105],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/5872"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=5872"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/5872\/revisions"}],"predecessor-version":[{"id":6638,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/5872\/revisions\/6638"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=5872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=5872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=5872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}