Home / Form DPT 3 Filing

Updated on 15 Jun 2021    9.00 AM IST | 4 min read

What is DPT 3 Form?

Form DPT-3 is used to file one time return by the companies that has outstanding loans but are not considered as deposits. As per the latest amendment done by the ministry of corporate affairs, it is mandatory for all the companies except government companies to file one time return for the outstanding loans but is not considered as deposits.

In how many ways DPT 3 Form can be filed?

There are two ways in which DPT-3 form can be filed –

  • One time return
  • Annual return
What Is Included In Our Package?

Eligibility Consultation

Document Preparation

Application Drafting

Government Fees

What is the due date for filing DPT 3 return?

The due date for filing one time return is 29th June 2020 and the annual return is 30th June 2020.

Who should file DPT 3 form?

Ministry of corporate affairs (MCA) makes it mandatory for all the Indian registered companies except government companies to file form DPT-3 and are as follows –

Public Limited Company

One Person Company

Small Company

Who is exempt from filing DPT 3 Form?

Every company except Government Company has to mandatorily file DPT-3 return. In addition to it, rule 1(3) of companies (acceptance by deposits) rules 2014, the companies mentioned below are also exempted from filing DPT-3 –

Banking company

Housing finance company registered with National housing bank

Any other company as per section 73(1) of the act.

What Documents need to be submitted at the time of filing form DPT-3?

Documents need to be submitted along with DPT-3 are as follows –

  • Copy of trust deed
  • Copy of instrument creating the charge
  • Auditor’s certificate
  • List of depositors (Deposits matured & Cheque issued but not yet cleared)
  • Latest audited balance sheet

DPT-3 Form Filing

Format of DPT-3

Download Form DPT 3 by clicking below link –

Download Form DPT 3

Transactions not considered as deposits

  • Any amount received by a company from a company
  • Any amount received from the government or guaranteed by government, foreign bank/govt.
  • Any amount received as a loan from an insurance company, public financial institution or Bank.
  • Any amount received by the company from an employee
  • Any amount received from the company director or relative of the director of the private company who was holding the position at the time of lending.
  • Subscription to securities and call in advance.
  • Unsecured loan from promoters
  • Any amount received as an advance for supply of goods for business purpose or provision of services or as a security deposit for the performance of the contract for the supply of goods or provision of services.
  • Under Rule 2(1)(c), any other amount which is not considered as deposit.

Penalty for Non-filing of Form DPT 3

In case company does not follow the requirements of DPT-3 and keep accepting the deposits, the following consequences can be faced by the company –

Penalty under Section 73

On company – Under Section 73, a minimum penalty of Rs.1 crore or twice the deposit amount (whichever is lower) will be charged. This may extends up to Rs.10 crore.

On officers – Any officer involved may send in imprisonment up to 7 years and with a fine of Rs.25 Lakhs which may be extended to Rs.2 Crore.

Penalty under Rule 21

On company & the officer – A fine up to Rs.5000 on default by company and every officer involved in it whereas in case of continuous violation, a fine of Rs.500 per day will be charged from the default date.

How FinacBooks help in DPT 3 Form Filing?

FinacBooks is a leading Indian portal providing accounting, finance & taxation services to small businesses. We are having more than 10 years of experience helping individuals in filing DPT-3 format a least possible price. We will guide you through the entire process of filing DPT-3 form. To avail the best deals on filing DPT-3 form, kindly call us at 8800221252 or you can also e-mail us at info@finacbooks.com.

Form DPT 3 Filing FAQ’s

The total amount of loan received by a company for a period starting from 1st April 2014 to 31st March 2019 and it is still outstanding on 31st March 2019 must be reported in DPT-3 form.
No, small companies are not exempted from filing form DPT-3. Only government companies are exempted to file form DPT-3.
In such a case when a company has no loan outstanding, a company doesn’t need to file nil returns. Hence, DPT-3 cannot be filed.

The documents required to file E-form DPT-3 are as follows –

  • Auditor’s certificate
  • Latest Audited Balance sheet

The fee for filing form DPT-3 is based on paid up capital of the company.


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Due Dates

  • Due date for deposit of Tax deducted/collected for the month of May, 2021. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan

    Jun 07th ,2021
  • Monthly GSTR 8 (Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators) for May 2021

    Jun 10th ,2021
  • Monthly GSTR 7 (Summary of Tax Deducted at Source (TDS) and deposited) for May 2021

    Jun 10th ,2021
  • GSTR 6 (Details of ITC received and distributed by ISD) Monthly Filing Due Date for May 2021

    Jun 13th ,2021
  • Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of April, 2021

    Jun 14th ,2021
  • Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of April, 2021

    Jun 14th ,2021