Introduction

Every year, companies must report their outstanding loans, advances, and deposits to the Ministry of Corporate Affairs (MCA) through Form DPT-3.

This filing ensures transparency in how businesses manage funds and helps regulators track non compliance or unregulated deposits.

Filing DPT-3 correctly is essential — even if your company has no public deposits, you may still need to report certain outstanding amounts.

In this article, Bisways Consulting Group explains when DPT-3 is required, which amounts must be reported, and how to complete the filing process accurately.

What Is Form DPT-3?

Form DPT-3 is an annual return filed under Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014.

It is used to furnish information about deposits, exempted deposits, loans, and other receipts that are not considered deposits.

All companies (except Government companies) are required to file this form every year, even if they have no outstanding loans or deposits as on 31 March.

Who Needs to File DPT-3?

• All private limited, public limited, and OPCs incorporated under the Companies Act.

• Companies that have accepted money in the form of loans, advances, or borrowings, even if they are not treated as deposits under law.

• Companies that have no borrowings but wish to declare NIL outstanding to maintain compliance.

💡Note: LLPs are not required to file DPT-3.

Types of DPT-3 Filings

There are two categories of DPT-3 filings:

• 1.One-Time Return – For reporting past loans or receipts not treated as deposits since 1 April 2014 (only required when notified).

• 2.Annual Return – For reporting all outstanding loans, advances, and deposits as on 31 March every year.

The annual filing deadline is 30 June of the following financial year.

Amounts to Be Reported in DPT-3

• Secured and unsecured loans from directors, shareholders, or related parties.

• Inter-corporate loans received from other companies.

• Trade advances pending beyond 365 days.

• External commercial borrowings (ECBs).

• Bank loans and overdrafts.

• Any amount received but not classified as a deposit under Rule 2(1)(c).

⚠️ Exclude: Genuine trade payables, share application money pending allotment (within 60 days), and advances against goods/services settled within 365 days.

Documents Required for DPT-3 Filing

• Auditor’s certificate confirming figures as per balance sheet.

• Audited financial statements (Balance Sheet and Notes).

• Director’s declaration approving the information furnished.

• Digital Signature Certificate (DSC) of the Director.

Filing Process on MCA Portal

• 1.Log in to theMCA Portal using company credentials.

• 2.Download Form DPT-3 from the e-Forms section.

• 3.Fill details of total outstanding loans, deposits, and other receipts as on 31 March.

• 4.Attach supporting documents and auditor certificate.

• 5.Sign the form with the Director’s DSC and CA/CS/CMA certificate.

• 6.Pay the applicable filing fee based on the company’s authorised capital.

• 7.Submit and retain the SRN acknowledgement for records.

⚠️ Note: Filing must be completed within 180 days from incorporation.

Consequences of Late or Non-Filing

• Penalty on Company: ₹5,000 + ₹500 per day during default.

• Penalty on Officers in Default: ₹1,000 per day (up to ₹1 lakh).

• Non-filing may also lead to show-cause notices or flagging as non-compliant on the MCA portal.

Conclusion

Filing DPT-3 ensures that your company remains transparent, compliant, and audit-ready.
Even companies with zero outstanding loans should file NIL returns to avoid penalties and maintain a clean ROC record. Bisways Consulting Group assists businesses in preparing DPT-3 data, validating auditor certificates, and filing accurately before the deadline.