DPT-3 Filing

Form DPT-3 is the return of deposits filed by companies to report deposits accepted, outstanding receipts of money or loans that are not considered deposits, and compliance with the Companies (Acceptance of Deposits) Rules, 2014. It ensures transparency in company's borrowing activities.

All companies except government companies must file DPT-3 annually by June 30, regardless of whether they have accepted deposits or not. Even companies with no deposits must file a 'NIL' return to maintain compliance.

DPT-3 must be filed annually on or before June 30 for the previous financial year. For example, for FY 2023-24, the due date is June 30, 2024. Late filing attracts additional fees and penalties.

DPT-3 reports details of deposits accepted (public deposits, inter-corporate deposits), outstanding money/loans not considered deposits (exempt categories), repayment status, interest payment status, and compliance with deposit rules including credit rating and deposit insurance.

Deposits include money received from public with repayment obligation. Non-deposits include amounts received from directors, shareholders (in private companies), banks, financial institutions, bonds/debentures, commercial paper, and amounts received in ordinary business course (advances, trade deposits).

Non-filing attracts penalties of ₹1,000 per day on the company and officers in default (no maximum limit), the company may be prohibited from accepting further deposits, and officers may face disqualification or prosecution for willful default.

No, companies must comply with DPT-3 filing before accepting fresh deposits. Non-compliance may result in the company being marked as 'Active Non-Compliant' and restrictions on filing other forms until compliance is achieved.

Yes, a certificate from a statutory auditor is required to be attached with DPT-3, verifying the correctness of deposit details reported and compliance with deposit rules. This ensures the accuracy of information filed with the Registrar.

Companies were required to file a one-time return for outstanding receipts as on March 31, 2019, to report all money received which was not considered deposits. This was a special requirement to bring all past transactions into the reporting framework.

Companies can accept deposits only if they have net worth and credit rating as prescribed, maintain deposit repayment reserve, provide deposit insurance, cannot accept deposits from minors (except through guardians), and must comply with advertisement and circular requirements.