File DPT explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
To file DPT-3, compile all outstanding loans and money received as on 31 March, classify them as deposits or amounts not treated as deposits, attach the auditor's certificate where deposits exist, and file Form DPT-3 with the ROC by 30 June under Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014.
Overview
DPT-3 is the annual return of deposits and of outstanding money that is not treated as a deposit. It gives the MCA a picture of the borrowings on a company's books as on 31 March each year, covering everything from director loans to bank finance.
When It Is Required & Legal Basis
Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014, framed under Sections 73 to 76 of the Companies Act, 2013, requires every company (other than a government company) with outstanding receipts of money or loans to file DPT-3. It captures both deposits and amounts excluded from the definition of deposit under Rule 2(1)(c).
Step-by-Step Process
- Extract outstanding balances. As on 31 March, list all loans and money received — from directors, shareholders, banks, holding/subsidiary companies and others.
- Classify the amounts. Separate genuine deposits from amounts not treated as deposits under Rule 2(1)(c).
- Obtain the auditor's certificate. Where deposits are reported, get the statutory auditor's certificate on the figures.
- Fill Form DPT-3. Enter the classified figures; the form allows reporting of both deposits and non-deposit amounts.
- Attach documents. Attach the auditor's certificate (if applicable), a statement of outstanding receipts, and details of charge if any.
- File by 30 June. Upload DPT-3 on the MCA portal and pay the fee.
Forms, Attachments & Fees
| Item | Purpose | Timeline |
|---|---|---|
| DPT-3 | Annual return of deposits / outstanding money | By 30 June every year |
| Auditor's certificate | Certify deposit figures (where deposits exist) | Attached to DPT-3 |
| Statement of outstanding | Break-up of loans/receipts as on 31 March | Attached to DPT-3 |
The MCA fee follows the authorised-capital slab (about ₹200 to ₹600). Additional fees apply for late filing under Section 403.
Timeline & Due Dates
DPT-3 reports the position as on 31 March and is due by 30 June of the same calendar year. It is an annual filing; a newly incorporated company files from the first year it has any outstanding receipt of money as on 31 March.
Penalty for Delay / Non-compliance
Under Rule 21 read with Section 73/76, contravention can attract a penalty on the company of up to ₹1,00,000, with a continuing penalty of up to ₹500 per day. Officers in default face the general penalty under Section 450 (up to ₹10,000, and ₹1,000 per day of continuing default). Late MCA filing also draws additional fees.
Practical Tips
- Even loans from directors and inter-corporate loans must be reported — do not assume "exempt = not reportable".
- Reconcile the DPT-3 figures with the audited balance sheet to avoid mismatches on scrutiny.
- File a nil-return position carefully — if there is genuinely no outstanding money as on 31 March, keep the working papers to support non-filing.