DPT-3
Return of deposits. Report deposits and particulars of money that is not a deposit.
| Who files | Companies other than a government company. Most private companies still file it because outstanding loans and advances are reported under the ‘not a deposit’ head. |
|---|---|
| Governing law | Section 73 and the Deposit Rules |
| Due | On or before 30 June, for amounts outstanding as on 31 March. |
| How it is filed | MCA V3. |
| Fee | Normal fee. Delay uses the event-form table. |
| Certification | Auditor’s certificate is attached for the return of deposits. |
The law
Section 73 and the Deposit Rules. The return covers deposits and the receipts the rules say are not deposits. A director’s loan is usually in the second class. It is not a reason to skip the form.
The deadline
30 June, for the position on 31 March. A company that did not exist on that 31 March has nothing to return for that year.
If it is missed
A late return draws the additional fee on the event-form table. That is not section 76A. Section 76A is for accepting a deposit in breach of the chapter.
The remedy
File the return with the additional fee. If the portal no longer takes it on that fee alone, the path is condonation. A filed DPT-3 does not authorise an illegal deposit.
When to file
- Any outstanding deposit, or any outstanding receipt that the rules say is not a deposit.
Attachments
- Auditor’s certificate
- Particulars of outstanding amounts
Steps
- List every loan, advance and deposit as on 31 March.
- Classify deposit versus exempt receipt.
- File by 30 June.
Questions
- We have only a director’s loan. Do we file?
- Usually yes, under the particulars of transactions not considered deposits, unless a specific exemption in your facts says otherwise. An empty company with no such outstanding item should record why it is not filing.
VerifiedRule-sourced — Deposit Rules, return of outstanding receipts as on 31 March.