Introduction

Form DPT-3 is a mandatory annual compliance form prescribed under the provisions of the Companies Act, 2013 and the Companies (Acceptance of Deposits) Rules, 2014. The form is required to be filed by companies to report outstanding receipts of money or loans that are not treated as deposits as well as deposits accepted by the company, if any.

Every eligible company must carefully evaluate its financial transactions and file Form DPT-3 within the prescribed due date to avoid heavy penalties and non-compliance consequences.

What is Form DPT-3?

Form DPT-3 is a return filed with the Registrar of Companies (ROC) for furnishing details of:

• Deposits accepted by the company; and/or
• Outstanding receipt of money or loans not considered as deposits under Rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014.

The form acts as a disclosure mechanism through which the Ministry of Corporate Affairs (MCA) monitors borrowings and outstanding financial liabilities of companies.

Applicability of Form DPT-3

Form DPT-3 is applicable to almost all companies except specifically exempted entities.

Companies Required to File DPT-3

The following companies are generally required to file Form DPT-3:

• Private Limited Companies
• Public Limited Companies
• One Person Companies (OPC)
• Small Companies
• Section 8 Companies

if they have any outstanding money received which qualifies either as:

• Deposits; or
• Exempted deposits.

Companies Exempt from Filing

The following entities are exempt from filing Form DPT-3:

• Government Companies
• Banking Companies
• Non-Banking Financial Companies (NBFCs)
• Housing Finance Companies
• Companies exempted by the Central Government

Due Date for Filing DPT-3 for FY 2025-26

The annual return in Form DPT-3 for Financial Year 2025-26 is required to be filed on or before:

30th June 2026

The form contains information relating to outstanding receipts of money or loans as on:

31st March 2026

Transactions Covered under DPT-3

The following transactions are commonly reported in Form DPT-3 as exempted deposits:

• Loan from Directors
• Loan from Shareholders (subject to conditions)
• Inter-Corporate Borrowings
• Secured Loans from Banks and Financial Institutions
• Unsecured Loans
• Advances from Customers
• Security Deposits
• Commercial Advances
• Share Application Money pending allotment
• Loans from Relatives of Directors (in case of private companies)

Types of DPT-3 Filing

Form DPT-3 can be filed under the following categories:

1. Return of Deposit

Filed where the company has accepted deposits.

2. Particulars of Transaction Not Considered as Deposit

Filed for reporting exempted deposits or outstanding loans.

3. Both

Where the company has both deposits and exempted deposits outstanding.

Documents Required for Filing DPT-3

The following documents are generally required:

• Auditor’s Certificate
• Copy of Trust Deed (if applicable)
• Copy of Instrument creating charge
• List of Depositors (if applicable)
• Details of Outstanding Loans and Receipts
• Board Resolution, if required

Auditor’s Certificate Requirement

An Auditor’s Certificate is one of the most important attachments in DPT-3 filing. It certifies the details of outstanding money or loans as appearing in the books of accounts of the company.

Companies should ensure that:

• Books of accounts are properly finalized;
• Loan balances are reconciled; and
• Financial statements match with the details reported in DPT-3.

Late Filing Fees and Penalties

Delay in filing Form DPT-3 attracts additional filing fees based on the period of delay as prescribed under the Companies Act, 2013.

Further, non-compliance may lead to:

• Penalty on the company;
• Penalty on officers in default; and
• Additional scrutiny from ROC authorities.

Therefore, timely filing is highly recommended.

Important Points to Remember

• Even if a company has only exempted deposits, DPT-3 filing may still be applicable.
• NIL filing is generally not required where there are no outstanding receipts of money.
• Figures should match with audited financial statements.
• Director’s loans must contain a declaration that the amount is not borrowed funds.
• Companies should verify whether old outstanding balances are still appearing in books.

Practical Compliance Checklist

Before filing Form DPT-3, companies should verify:

✔ Outstanding unsecured loans
✔ Director loan confirmations
✔ Bank loan balances
✔ Customer advances
✔ Share application money pending allotment
✔ Auditor certificate availability
✔ Financial statement reconciliation
✔ Correct CIN and company details

Conclusion

Form DPT-3 has become an important annual ROC compliance for companies having outstanding loans, advances, or exempted deposits. Many companies mistakenly assume that DPT-3 applies only to public deposits, whereas even ordinary business borrowings may trigger filing requirements.