Filing of DPT-3: A Complete Guide for Companies in India

Many companies in India are required to file DPT-3 every year, yet it remains one of the most commonly misunderstood ROC compliances. Businesses often assume that DPT-3 applies only when deposits are accepted from the public, but that is not correct.

Even if a company has received loans from directors, inter-corporate borrowings, advances, or outstanding money not treated as deposits, filing of DPT-3 may still be required.

This article explains DPT-3 in a simple and practical manner.

What is DPT-3?

DPT-3 is a return prescribed under the Companies Act, 2013 and Companies (Acceptance of Deposits) Rules, 2014.

It is used by companies to report:

Deposits accepted by the company
Outstanding receipt of money or loans not considered deposits
Both deposits and exempted borrowings

In short, the form helps the Registrar of Companies track the financial liabilities of companies.

Who Needs to File DPT-3?

Most companies, except certain exempt entities, may need to file DPT-3 if they have any outstanding money received by way of:

Loan from directors
Loan from shareholders (where permitted)
Secured or unsecured loans
Inter-corporate loans
Commercial borrowings
Advances from customers outstanding for prescribed period
Any amount not classified as deposit but reportable under rules

Companies Exempt from DPT-3

Generally, the following entities are outside the requirement:

Government companies (subject to conditions)
Banking companies
NBFCs registered with RBI
Housing finance companies
Other exempt categories as notified

Professional review is advisable before assuming exemption.

Due Date for Filing DPT-3

DPT-3 is generally required to be filed on or before 30th June every year for information relating to outstanding amounts as on 31st March of that financial year.

Timely filing is important to avoid penalties and compliance issues.

Types of DPT-3 Filing

Depending on the company’s position, DPT-3 may be filed for:

1. Return of Deposit

Where the company has accepted deposits.

2. Return of Particulars of Transactions Not Considered Deposit

Where money received is exempted from deposits but still reportable.

3. Both

Where company has deposits and exempt borrowings.

Common Examples Where DPT-3 Applies

Many private companies believe they do not need DPT-3, but these common situations may trigger filing:

Director has given unsecured loan to company
Company has taken loan from another company
Security deposit received and outstanding
Share application money pending beyond permitted time
Advance from customers remaining unsettled

Documents Required for DPT-3 Filing

Usually the following may be required:

Auditor’s certificate
List of outstanding loans / receipts
Net worth details
Financial statements
Credit rating (where applicable)
CIN and company master data

Penalty for Non-Filing of DPT-3

Failure to file DPT-3 may lead to:

Additional ROC filing fees
Penalties under Companies Act
Compliance defaults during due diligence
Issues during funding or sale of business
Director compliance concerns

Practical Tip for Companies

Even if no public deposit is accepted, do not assume DPT-3 is not applicable. Many private limited companies receiving director loans or inter-company borrowings are still required to file the form.

A proper review of liabilities as on 31st March should be done every year.

How Professionals Help in DPT-3 Filing

A professional can assist in:

Checking applicability
Classifying receipts correctly
Preparing data sheet
Coordinating auditor certificate
Filing form with ROC portal
Avoiding incorrect reporting

Final Words

DPT-3 is a crucial annual ROC compliance that companies should not ignore. Since the form covers both deposits and many non-deposit transactions, even ordinary private companies may fall under its scope.

Timely and accurate filing ensures legal compliance and avoids future complications. If your company has any outstanding loans or financial receipts, it is wise to review DPT-3 applicability immediately.