Compliance Pack
Return of deposits, DPT-3
What this means, checked by a CA
Every company must report, by 30 June, any loans or advances it holds as on 31 March, including those that are not treated as deposits, like director loans or customer advances. We sort each item into the right category, file DPT-3 on MCA and get the auditor's certificate only where the law needs it.
₹1,999
a year, + 18% GST
- Delivered in 2 working days after loan ledgers and confirmations
- Due: By 30 June every year, with figures as on 31 March
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 9 items
Loan and advance ledgers at 31 March
Every outstanding receipt is reported
Director's own-funds declaration
Needed to treat director loan as exempt
Lender type for each loan
Maps to Rule 2(1)(c) clause
Opening, receipts, repayments, closing
Movement table in revised form
Ageing of each exempted item
New ageing schedule
Customer advance and share money datesOptional
365-day and 60-day tests
Auditor certificate (if deposits)Optional
Mandatory only where deposits reported
Trust deed, depositor list, charge SRNsOptional
Only if company accepts deposits
Signing director DSC
To sign the form
DiscussionWhat we discuss · 5 items
Is the company a Government company, bank, RBI-registered NBFC or NHB-registered HFC?
Then DPT-3 does not apply
Did any director lend out of borrowed funds, or did a shareholder who is not a director lend money?
These become deposits, not exempt
For a private company, did a relative of a director lend money?
Exempt for private companies
Are any customer advances unadjusted for over 365 days, or share application money unallotted for over 60 days?
They turn into reportable deposits
Does the company hold any real deposits from the public or members?
Auditor certificate and more attachments
FormsForms we file · 5 items
List every loan, advance and receipt outstanding at 31 March and map each to a Rule 2(1)(c) clause or to deposits
Where: Internal. Due: April to May
Prepare movement (opening, added, repaid, closing) and ageing for each exempted item
Ageing buckets by date of receipt to 31 March
Where: Internal. Due: Before filing
Get auditor's certificate where deposits are reported
Where: Internal. Due: Before filing
Fill DPT-3 on MCA V3, select 'Return of deposits', attach documents
Where: https://www.mca.gov.in. Due: By 30 June
Compute fee, affix DSC (and auditor DSC where needed), pay
Normal fee by authorised capital slab; if late, 2x to 12x by delay
Where: https://www.mca.gov.in. Due: By 30 June
DeliverablesWhat you get · 2 items
SRN and challan
When: Same day
Classification working of all receipts
When: With filing
Questions people ask
Do OPCs and small companies file DPT-3?
Yes, every company including OPC and small companies, except Government companies, banks, RBI-registered NBFCs and HFCs.
Is the auditor's certificate always needed?
No. Not needed if only exempted deposits are reported; mandatory if deposits are reported.
Can we file before the audit is over?
Yes, DPT-3 can be filed on unaudited figures.
Is DPT-3 a one-time return?
There was a one-time return for 2014 to 2019 receipts under Rule 16A(3). The annual DPT-3 under Rule 16 is due every 30 June.
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