Introduction

Every company that accepts money in the form of loans, deposits, or advances must report these details annually to the Registrar of Companies (ROC) through Form DPT-1. The purpose of this return is to disclose all outstanding money received by the company that qualifies as a “deposit” or falls under the category of “exempted deposits.”

With the 2025 ROC update, companies are expected to follow revised reporting requirements, enhanced verification rules, and stricter compliance monitoring to ensure transparency in financial liabilities.

This guide explains the complete filing process, exempted vs. non-exempt deposits, due dates, penalties, and key considerations under the latest MCA guidelines.

What Is Form DPT-1?

Form DPT-1 is an annual return required under the Companies (Acceptance of Deposits) Rules, 2014.

It contains details of:

• Deposits accepted by the company

• Exempted deposits (loans, advances, guarantees, etc.)

• Outstanding receipts from members, directors, or related parties

• Deposit insurance and repayment status

The return ensures that companies remain compliant with the rules on accepting public deposits and maintain transparent financial reporting.

Who Must File DPT-1?

Form DPT-1 must be filed by:

• All private limited companies

• All public limited companies

• All section 8 companies, if applicable

• Companies with outstanding loans, advances or exempted deposits

Sole proprietorship, partnership firms, and LLPs do not file DPT-1

What Must Be Reported in DPT-1?

Companies must include:

1. Outstanding Deposits

Money accepted from public or members that qualifies as a deposit.

2. Exempted Deposits

These are not considered deposits under the Act. Examples:

• Directors' loans

• Relative loans to a private company

• Secured bonds or debentures

• Bank loans

• NBFC loans

• Inter-corporate borrowings

• Advances for supply of goods/services

• Security deposits for contracts

3. Deposit Repayment Details

• Amount repaid

• Interest paid

• Overdue deposits

4. Deposit Insurance

Applicable where the company is required to maintain deposit insurance.

5. Auditor’s Certificate

Mandatory confirmation from the statutory auditor validating deposit information.

Due Date for Filing (2025 Update)

Form DPT-1 must be filed:

On or before 30th June every financial year

The report must include details as of 31st March of that year.

Step-by-Step Process to File DPT-1

Step 1: Identify Outstanding Loans & Receipts

Reconcile all liabilities and classify them as deposits or exempted deposits.

Step 2: Prepare the Auditor’s Certificate

Company’s statutory auditor must certify deposit details in the prescribed format.

Step 3: Log in to MCA Portal

Access the MCA portal → e-Forms → DPT-1.

Step 4: Fill DPT-1 Form

Enter:

• Company details

• Deposit/exempted deposit details

• Loan breakup

• Repayment schedule

• Auditor’s certificate

• Deposit insurance status

Step 5: Attach Supporting Documents

Mandatory attachments:

• Auditor’s Certificate

• Trust Deed (if applicable)

• Deposit Insurance Contract (if applicable)

Step 6: Verify & Submit

Form must be digitally signed (DSC) by:

• Director

• Manager/CEO/Company Secretary

• Statutory Auditor

Step 7: Pay ROC Fees

Fees depend on company’s share capital slab.

Penalties for Non-Compliance

Importance of Filing DPT-1

• Ensures transparency of company liabilities

• Mandatory for ROC compliance

• Avoids penalties & director disqualification

• Essential for investors and lenders assessing company solvency

Conclusion

The 2025 DPT-1 filing requirements emphasise accurate reporting and timely submission under tightened ROC norms. Every company must maintain proper records of deposits and exempted receipts and ensure the auditor’s certification is correct before filing.

With expert guidance and proper documentation, companies can ensure seamless and error-free DPT-1 filing.

Bisways Consulting Group assists with complete ROC compliance, DPT-1 preparation, auditor coordination, loan classification, and annual return filing.