DPT-3 filing reports a company's deposits and the receipts that are not deposits, such as director loans, as on 31 March, to the Registrar of Companies on MCA21 by 30 June. StampMitra classifies each receipt with you, coordinates the certificate where one is needed, and files the form.
Form DPT-3 is the return of deposits and of particulars of receipts that are not deposits. It is filed with the Registrar of Companies on MCA21 and reports the position as on 31 March. The basis is Sections 73 and 76 of the Companies Act, 2013 and Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014, whose Explanation says the form is used for a return of deposits, for particulars of transactions not considered as deposits, or both. Rule 16A deals with disclosure in the notes to the financial statements; its one-time return closed in 2019.
Companies other than government companies.
Each receipt as on 31 March is classified under Rule 2(1)(c).
The normal fee depends on nominal share capital.
Section 8 companies and OPCs follow the same form.
The official sequence on MCA21 V3.
Thirty June for the position on 31 March.
A director or relative loan is treated as exempt without the director's declaration.
StampMitra is a filing assistance platform. It is not the government and not a law firm.
A return reporting a company's deposits and its non-deposit receipts as on 31 March, filed with the ROC on MCA21 under Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014.
30 June each year for the 31 March position. For FY 2025-26 a circular allowed filing to 31 July 2026 without the additional fee; that window has passed. The due date itself was not changed.
Yes. A director loan is a reportable non-deposit receipt, but only if the director gave a written declaration, when giving the money, that it is not borrowed from others, and the company disclosed it in the Board's report. Money from a relative of a director is exempt only for a private company. Bank loans also count; trade creditors do not.
Whether a nil return is required is read differently. We check your balance sheet and confirm the position with you and your CA.
Rule 2(1)(c) lists what is excluded from "deposit". We classify each item as on 31 March with you before preparing the form.
NBFCs regulated by the RBI are excluded, as are banking companies, housing finance companies regulated by the NHB and government companies.
No. LLPs are outside the Companies Act.
An additional fee of 2 to 12 times the normal fee applies, growing with the delay. Rule 21 also provides a fine, though whether it applies to a late DPT-3 is arguable. Unauthorised acceptance of deposits is a separate and more serious matter under Section 76A. Confirm penalty exposure with your CA.
An advance against the supply of goods or services is excluded if it is appropriated against goods or services within 365 days (Rule 2(1)(c)(xii)(a)). Setting it against identified goods or services is enough; delivery is not needed.
No. DPT-4 was the older one-time statement of deposits held before 2014. DPT-3 is the annual return.
It is mandatory where deposits exist (Part I), and it must come from the statutory auditor. Whether an auditor statement is also needed when only exempt receipts are reported, after the 2022 change to the form, is read differently, and we confirm what applies to you.