Form DPT-3 · Return of Deposits · Rule 16

DPT-3 Late Filing Calculator

Estimate the additional MCA filing fee (2x–12x by delay slab) plus penalty under Section 73/76A & Rule 21 for the company and its officers — live, in one screen.

Category
Company & MCA
Takes about
1 min
Updated
Sep 2026
  • Free — no sign-up
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  • Built by our CA · CS team
  • Rules cited on the page
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Calculator

Enter your figures — the result on the right updates as you type.

Full breakdown below ↓
🗓️ The delay
Days delayed Beyond the 30 June deadline
D
DPT-3 is due by 30 June each year for the deposits/loan position as on 31 March. The additional fee multiplier is set by how far past that date you file.
💳 Normal filing fee
Normal fee by capital MCA base fee for DPT-3
₹
Quick pick — nominal share capital
👔 Officers in default
Number of officers in default Directors / KMP liable under Rule 21
#
Penalty under Sec 73/76A read with Rule 21: company ₹5,000 plus ₹500/day of continuing default; each officer in default is similarly liable. Officer penalty is capped at the company penalty in this illustrative estimate.

Late-filing breakdown

DELAY SLAB
◆ File DPT-3 With a Company Secretary

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Disclaimer: Indicative estimate only. MCA additional fees follow the delay slabs under the Companies (Registration Offices and Fees) Rules; penalty figures under Sec 73/76A & Rule 21 are illustrative and adjudication-dependent. Confirm exact amounts on the MCA portal before payment.

DPT-3 late filing — what it costs

Form DPT-3 is the annual Return of Deposits that every company (other than a government company) files with the ROC under Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014. It reports deposits and outstanding money/loans that are not treated as deposits, as on 31 March. Miss the 30 June deadline and MCA charges an additional fee that is a multiple of the normal fee — rising with the length of the delay — on top of possible penalty exposure.

30 Jun
Annual DPT-3 due date for the position as on 31 March
2x–12x
Additional fee multiplier on the normal fee, by delay slab
₹5,000
Base company penalty under Sec 73/76A read with Rule 21
₹500/day
Continuing-default penalty for company & each officer

Additional fee & penalty reference

The additional fee is the normal DPT-3 fee multiplied by a slab factor that depends on how many days you are past the due date. The penalty is a separate exposure under the deposit provisions and Rule 21.

Additional Fee — Delay Slab
Up to 30 days2x normal fee
31 – 60 days4x normal fee
61 – 90 days6x normal fee
91 – 180 days10x normal fee
More than 180 days12x normal fee
Penalty — Sec 73/76A & Rule 21
Company — base penalty₹5,000
Company — continuing default₹500 / day
Each officer in default₹5,000 + ₹500/day
Officer cap (illustrative)≤ company penalty
Penalty is adjudicated by the ROC and can vary; treat these as an illustrative ceiling for planning, not a final demand.

Worked example

A company files DPT-3 45 days late with a normal fee of ₹300 and 2 officers in default. 45 days falls in the 31–60 day slab → 4x multiplier.

Additional fee 4x × ₹300
Normal fee₹300
Multiplier (31–60 days)4x
Additional fee₹1,200
Penalty company + officers
Company base₹5,000
Officers (illustrative)₹10,000
Penalty subtotal₹15,000
Total exposure fee + penalty
Additional fee₹1,200
Penalty₹15,000
Estimated total₹16,200
The additional fee is a certainty on the MCA portal; the penalty is a contingent exposure that arises only on adjudication. Filing quickly caps the fee at the lowest slab and reduces the continuing-default penalty risk.

Key terms explained

30 June deadline

DPT-3 must be filed by 30 June every year for deposits and outstanding loans as on 31 March. Because it is date-fixed, even a one-day delay pushes you into the first additional-fee slab.

Return of deposits & loans

DPT-3 is a combined return: it captures deposits accepted and money received that is not treated as a deposit (loans from directors, inter-corporate loans, etc.) outstanding at year-end.

Rule 16

Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014 mandates the annual DPT-3 filing. Rule 21 prescribes the penalty for contravention where no specific penalty is provided.

Officer in default

Directors and key managerial personnel responsible for compliance are officers in default and can be penalised individually — the exposure is per officer, not just at company level.

Questions people ask

Short answers on DPT-3 Late Filing Calculator. Tap a question to open it.

01What is Form DPT-3?

An annual return every company other than a government company files with the ROC, reporting deposits and, importantly, money received that is not treated as a deposit — such as director loans, holding company loans and advances from customers — as at 31 March.

02What is the DPT-3 due date?

30 June every year, reporting the position as on 31 March. The return must be certified by an auditor where it covers deposits.

03Does a company with no deposits still have to file?

Yes, if it has any outstanding receipt of money or loan that falls in the exempted category. A company with genuinely nil outstanding of both kinds does not need to file, but most operating companies have at least one reportable item.

04What is the penalty for filing DPT-3 late?

An additional fee applies on a rising scale with the delay, and continued default attracts penalties under section 76A and Rule 21 on the company and its officers, which can be substantial for deposit-related contraventions.

05Is a director's loan reported in DPT-3?

Yes. A loan from a director is exempt from the deposit rules only if the director gives a written declaration that it is from their own funds and not borrowed. It still has to be reported in DPT-3 as an exempted receipt.

Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.