DPT-3 Filing

Overview

Form DPT-3 is an annual return filed by all companies (except Government companies and specified NBFC categories) disclosing all money received that is NOT treated as a deposit under the Companies (Acceptance of Deposits) Rules, 2014. This includes loans from directors, inter-corporate deposits, bank borrowings, non-convertible debentures, security deposits from employees, and advances received against orders. DPT-3 must be filed by June 30th each year covering data as of March 31st.

An auditor's certificate confirming that the amounts are not deposits is mandatory for DPT-3. Non-filing of DPT-3 is treated as a serious violation — officers in default are liable for prosecution under Section 76A of the Companies Act, with the company facing a penalty of Rs.1 crore and each officer facing Rs.25 lakhs plus Rs.500/day for continuing violation.

MFiling professional charges: from Rs.2,499 (inclusive of auditor certificate coordination).

Key Benefits

Filed Before June 30 Deadline

DPT-3 filed well before the June 30 deadline — avoids significant Section 76A penalties for non-filing.

Auditor Certificate Coordinated

MFiling coordinates with the company's auditor for the mandatory certificate confirming non-deposit status.

All Borrowings Correctly Categorised

Director loans, inter-corporate deposits, bank loans, NCDs, and employee security deposits correctly classified and disclosed.

Section 76A Penalty Avoided

DPT-3 non-filing exposes officers to Rs.25 lakh personal penalty — timely filing eliminates this risk.

Nil Return Filed for Companies with No Borrowings

Even companies with no outstanding borrowings must file a nil DPT-3 — MFiling handles nil returns too.

Documents Required

Audited Balance Sheet as of March 31 (for outstanding loan and borrowing figures)

Loan Agreements for Director Loans and Inter-Corporate Deposits

Bank Loan Statements (outstanding balance as of March 31)

NCD Debenture Trust Deed and Outstanding Amount Schedule (if applicable)

Employee Security Deposit Register (outstanding balances)

Auditor's Certificate Confirming Amounts Are Not Deposits

How it Works

Compile Outstanding Borrowings as of March 31 (April–May)

List all loans received — director loans, ICD, bank borrowings, NCDs, security deposits — with lender/holder details.

Categorise Under DPT-3 Schedule (May)

Classify each borrowing under the correct DPT-3 category — secured, unsecured, directors, banks, NCDs, etc.

Obtain Auditor's Certificate (May–June)

Company auditor reviews all borrowings and certifies that none qualify as deposits under the Deposit Rules.

Prepare DPT-3 Form (June)

Enter all borrowing details on MCA portal, attach auditor certificate, balance sheet extract, and loan agreements.

File DPT-3 on MCA Portal by June 30 (By June 30)

Submit form using director's DSC — pay applicable government fee based on authorised capital.

Receive MCA Acknowledgement (Same day)

DPT-3 filed — SRN received. Archive acknowledgement and auditor certificate for compliance records.

Frequently Asked Questions

Does a company with no outstanding loans or borrowings need to file DPT-3?

Yes. DPT-3 is mandatory for all eligible companies regardless of whether they have any outstanding borrowings. A company with no loans, director advances, or inter-corporate deposits files a nil DPT-3 declaring zero outstanding amounts. The filing requirement exists independently of whether amounts are outstanding. Non-filing of even a nil return attracts penalties. MFiling files nil DPT-3 returns as part of its annual compliance package.

Are loans from shareholders (non-directors) required to be disclosed in DPT-3?

It depends on the amount and whether the shareholder is a director. Loans from shareholders who are also directors are disclosed in DPT-3 as director loans. Loans from shareholders who are NOT directors — if received by private companies from their members — may qualify as exempt deposits under Rule 2(1)(c)(ii) and need not be disclosed in DPT-3 as non-deposit borrowings. However, MFiling advises reviewing each loan's terms to confirm exemption status before excluding from DPT-3.

Service Price

₹2,499

Starting price · GST extra

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Filed Before June 30 Deadline

DPT-3 filed well before the June 30 deadline — avoids significant Section 76A penalties for non-filing.

Auditor Certificate Coordinated

MFiling coordinates with the company's auditor for the mandatory certificate confirming non-deposit status.

All Borrowings Correctly Categorised

Director loans, inter-corporate deposits, bank loans, NCDs, and employee security deposits correctly classified and disclosed.

Section 76A Penalty Avoided

DPT-3 non-filing exposes officers to Rs.25 lakh personal penalty — timely filing eliminates this risk.

Nil Return Filed for Companies with No Borrowings

Even companies with no outstanding borrowings must file a nil DPT-3 — MFiling handles nil returns too.

Overview

Key Benefits

Documents Required

How it Works

Frequently Asked Questions

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DPT-3 Filing

Overview

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