DPT-3 Filing (Return of Deposits)

The DPT-3 filing is governed by the Companies Act, 2013, specifically Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014. This rule mandates every company to file a return of deposits with the ROC in Form DPT-3. The filing must be done annually, within 30 days from the close of the financial year.

The filing is made with the Registrar of Companies (ROC) under the Ministry of Corporate Affairs (MCA). The online portal for filing is the MCA21 portal at www.mca.gov.in. All forms, including DPT-3, are submitted electronically through this portal.

The process for DPT-3 filing involves the following steps:

1. Prepare the return: Compile details of deposits accepted, repaid, and outstanding as on the balance sheet date.
2. Audit certification: The return must be certified by the company's auditor.
3. Board resolution: Obtain board approval for the filing.
4. Login to MCA portal: Use the company's digital signature certificate (DSC) to log in.
5. Fill Form DPT-3: Enter the required data and attach the audited financial statements and auditor's certificate.
6. Pay filing fee: Pay the prescribed fee online.
7. Submit: File the form and receive an acknowledgement.

The primary form is Form DPT-3 (Return of Deposits). Additionally, the following documents are required:

• Audited financial statements for the relevant financial year.
• Auditor's certificate confirming the correctness of the return.
• Board resolution authorizing the filing.
• Copy of the deposit trust deed (if applicable).

Every company that has accepted deposits (including from shareholders) or has outstanding deposits as on the balance sheet date must file DPT-3. This includes:

• Companies that have accepted deposits from the public.
• Companies that have accepted deposits from shareholders (if the company is not a private company exempted under Rule 2(1)(c)).
• Companies that have repaid deposits during the year.

Even if no deposits were accepted or outstanding, a nil return must be filed in certain cases (e.g., if the company has outstanding loans from directors or shareholders that are not deposits).

The DPT-3 return must be filed within 30 days from the close of the financial year. For example, for the financial year ending March 31, the due date is April 30. Late filing attracts additional fees and penalties.

The government-prescribed fee for filing Form DPT-3 is based on the company's authorized share capital. The fee structure is as follows:

Additional fees for late filing apply as per the Companies (Registration Offices and Fees) Rules, 2014.