DPT-3 Filing Guide: Deadlines, Penalties, and Compliance Made Simple

The DPT-3 Form is a mandatory annual filing for most companies under the Companies (Acceptance of Deposits) Amendment Rules, 2019, introduced by the Ministry of Corporate Affairs (MCA). It is mainly to ensure that financial dealings are made transparent and companies are made to report deposits, outstanding loans, and non-deposit receipts (advances from customers and exempted borrowings).

Key Features of DPT-3 Filing -

• ScopeApplies to all companies except government companies, banking firms, NBFCs, and housing finance companies.
• PurposeSafeguards depositor interests and enables regulators to monitor corporate financial health, reducing risks of mismanagement.
• One-Time Requirement Companies had to file a one-time return for transactions between April 2014 and March 2019, followed by annual filings from FY 2019-20 onwards.

DPT-3 due date - June 30th of every year.

• ExampleFor FY 2024-25 (April 1, 2024–March 31, 2025), the deadline is June 30, 2025.
• Coverage Reports outstanding deposits, loans, and non-deposit receipts as of March 31.

The DPT-3 Form covers both deposit and non-deposit transactions that are either accepted or not considered as deposits under Rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules –

1. Unsecured loans from the public (not excluded under Rule 2(1)(c))
2. Deposits from shareholders (if not exempt)
3. Loan from a person who is not a relative of a director (in the case of private companies)
4. Advance received for supply of goods or services, not adjusted within 365 days
5. Loan from body corporate, which do not qualify for exemption
6. Any amount received without fulfilling exemption criteria

1. Share application money, pending allotment (up to 60 days)
2. Loans from directors or their relatives (in the case of private companies)
3. Loan from shareholders, where exempt
4. Loans from banks or NBFCs
5. Commercial paper / debentures secured or convertible
6. Inter-corporate loans
7. Government grants or funds
8. Advance received against immovable property
9. Advance received in ordinary course of business (if conditions met)

1. Auditor’s Certificate
2. Trust Deed (if applicable)
3. Instrument Creating Charge (if applicable)
4. Details of Liquid Assets
5. List of Depositors

1. Deposit Insurance Contract
2. Outstanding Loan Details
3. Audited Financial Statements

Step-by-Step Guide DPT-3 Filing –

• Review Financial Transactions Aggregate all deposits, loans and non-deposit receipts (e.g., inter-company loans, customer advances) outstanding as of March 31. Classify transactions as per the Companies (Acceptance of Deposits) Rules, 2014.
• Conduct Financial Audit Get an auditor’s certificate verifying reported amounts are accurate and that the deposit rules have been followed. Verify financial statements against banking documents and loan contracts.
• Gather Required Documents The companies must gather the necessary documents mentioned above.
• Access the MCA Portal Log in: Use your registered credentials on the MCA portal. Navigate: Go to “e-Filing” → “Company Forms” → “Deposit Related Filings” → DPT-3.
• Fill Out DPT-3 FormEnter the necessary details.
• Validate & Generate XML Check for errors: Use the “Check Form” feature to ensure no discrepancies. Click “Generate XML” to prepare the form for submission.
• Submit & Pay Fees Submit the form on the MCA portal. Pay the fee based on paid-up capital. A Service Request Number (SRN) is issued for tracking.
• Affix Digital Signature Use the Director’s DSC to authenticate the form. Confirm submission to complete the process.

Benefits of Timely DPT-3 Compliance

1. Filing delay-free is beneficial in avoiding penalties like initial fines of Rs 5,000 per company and per director, and a prolonged extension that causes fines of Rs 500 per day.
2. DPT-3 Form serves as a basis for the Trust of Investors, Creditors, and Regulators by Disclosing deposits, loans, and non-deposit receipts.
3. The DPT-3 compliant organizations are the one who are showing law abiding and trustworthy nature which is critical in establishing partnerships, funding sources and client relationships.
4. The effects of non-compliance may disqualify directors from being board members of other companies, while prompt filing protects the integrity of the profession.
5. Compliant companies can still avail government incentives, exemptions and easier MCA approvals for mergers, acquisitions or capital raising.
6. Reporting on outstanding liabilities enhances transparency and therefore comfort for stakeholders as to the company’s financial health and governance.
7. It avoids triggering risks from scrutiny by the MCA or litigation or regulatory enforcement actions.

1. Incorrect classification of transactions
2. Missing auditor’s certificate
3. Incomplete or inaccurate data entry
4. Technical errors on the MCA portal
5. Late filing Beyond the June 30 deadline
6. Inadequate documentation
7. Improper handling of pre-filled data

DPT-3 filing is a process which is done as a part of the legislation put forward by the Companies Act 2013, and it ensures the transparency of sets of records with respect to a company and its financial liability to other entities. Filing this form on time, before the annual June 30 deadline, ensures that companies avoid stiff penalties, maintain regulatory credibility, and bolster stakeholder confidence.

This can be achieved through summary review of records, obtaining an assured or auditor certificate, along with timely submission of correct data in MCA portal, this will avoid the hassle of filing DPT-3. Beyond avoiding legal consequences, timely filing contributes to operational efficiency and financial accountability. A proactive approach toward DPT-3 compliance showcases the company’s commitment towards ethical practices and sustainability in the long term.

Our speciality at Global Jurix is offering corporations full-service legal solutions that guarantee seamless compliance and safeguard their business interests and intellectual property. Some of our services included are company registration services, Trademark Registration Services, copyright registration, and more.

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