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Every company (except Government companies) that has accepted money which qualifies as a loan or deposit from any source needs to file the DPT-3 form every year with the Ministry of Corporate Affairs (MCA). This is not optional — it is a mandatory compliance requirement under the Companies Act, 2013. The return needs to be filed even if no deposits have been taken — if any loan, advance, or any amount of money has been received and is still outstanding as of 31st March, then DPT-3 is applicable.
The main purpose of filing Form DPT-3 is to declare all outstanding receipts of money or loans not considered deposits. It helps the MCA keep track of all kinds of borrowings made by companies, which adds transparency and builds trust with regulatory authorities and stakeholders.
Missing the deadline for DPT-3 filing can lead to heavy penalties, and in some cases, even legal action. This is why it is important to get this done correctly and within the prescribed time every year.
The due date to file DPT-3 is 30th June every year for data up to 31st March.
At CallmyCA, we simplify the process for you by handling the complete filing from start to finish, ensuring timely compliance without errors.
Filing on time protects the company from fines and prosecution under the Companies Act.
It keeps the company compliant with MCA regulations, ensuring smooth business operations.
Timely filing shows transparency and helps in raising funds or loans in the future.
It ensures that the financial statements of the company reflect accurate liabilities.
Late or non-filing may attract notices and questions from the authorities.
Helps in maintaining the company’s good image and corporate governance standards.
Filing DPT-3 is often reviewed during audits, so timely filing avoids audit objections.
Filing DPT-3 helps in easy preparation for other filings and disclosures.
Gives a clear idea of how much the company owes to lenders or other parties.
DPT-3 is a return that companies have to file to declare money received as loans or deposits. All companies, except government ones, must file it annually — even if they haven’t accepted deposits — if they have any kind of outstanding loans or financial receipts.
The due date to file DPT-3 every year is 30th June for the financial data ending on 31st March. It is advisable to prepare and verify all required documents well in advance to avoid last-minute errors or delays.
If a company fails to file DPT-3 on time, it can be fined heavily. Penalty starts from ?1 lakh and extends with ?500 per day of default. The MCA may also initiate prosecution in some cases.
Yes. Even if no formal deposit was taken, if your company has any loans, advances, or borrowed money that are outstanding as of 31st March, DPT-3 is still applicable. It’s better to file a NIL return than miss filing altogether.
Deposits refer to public or private money taken with the intention to return with interest. Non-deposit loans include borrowings from directors, shareholders, or financial institutions. DPT-3 covers both, but reports them under different categories.
No, all companies (except government companies) are required to file it, regardless of size or turnover. Even private limited companies or startups must comply if any financial borrowing exists.
Yes, when you’re filing DPT-3 for deposits and non-deposit money, an auditor’s certificate confirming the figures is mandatory to ensure authenticity and accuracy in reporting.
All unsecured loans, secured borrowings, advances from directors, inter-corporate loans, and other forms of financial receipts that are outstanding as on 31st March must be included.
Technically, DPT-3 cannot be revised once filed. If there is a mistake, the company may need to write to the ROC with justification or explanation, so it’s important to file it correctly the first time.
After submission, you receive an acknowledgment from MCA. If the form is filed correctly and accepted, there is no further action. If errors are found, MCA may send notices seeking clarification.
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