{“@context”:”https://schema.org”,”@type”:”BlogPosting”,”headline”:”DPT-3 Return: Due Date, Filing Process and Deposit Rules for Companies”,”description”:”Complete guide to Form DPT-3 — the annual return of deposits for companies. Due date, who must file, what transactions to report, exemptions, late fee, and the difference between deposits and non-deposits under the Companies Act 2013.”,”author”:{“@type”:”Person”,”name”:”CA Madhusmita Padal”},”publisher”:{“@type”:”Organization”,”name”:”Tradeviser”},”datePublished”:”2026-09-27″,”inLanguage”:”en-IN”,”mainEntityOfPage”:{“@type”:”WebPage”,”@id”:”https://tradeviser.com/dpt-3-return-due-date/”}}

{“@context”:”https://schema.org”,”@type”:”FAQPage”,”mainEntity”:[{“@type”:”Question”,”name”:”What is Form DPT-3?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”Form DPT-3 is an MCA e-form filed by companies to report the amount of outstanding money received by the company that is NOT a deposit — such as director loans, inter-company loans, share application money, and trade advances. From 2019, MCA mandated annual DPT-3 filing for all companies except government companies and NBFCs, regardless of whether they accept deposits.”}},{“@type”:”Question”,”name”:”What is the due date for DPT-3?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”DPT-3 must be filed every year by 30 June. The form covers money outstanding as of 31 March of the preceding financial year. For FY 2025-26, DPT-3 must be filed by 30 June 2026, reporting the balance as of 31 March 2026.”}},{“@type”:”Question”,”name”:”Who must file DPT-3?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”All companies (Private Limited, Public Limited, OPC) except: (1) government companies, (2) banking companies, (3) NBFCs registered with RBI. Every company that has received money (director loans, inter-company loans, security deposits, etc.) that is not a formal deposit must report it in DPT-3.”}},{“@type”:”Question”,”name”:”What is the difference between a deposit and a non-deposit under the Companies Act?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”A deposit (Section 2(31)) is any money received by a company with the promise to repay it — governed by the Companies (Acceptance of Deposits) Rules 2014. A non-deposit is money received that is specifically exempted under Rule 2(1)(c) of the Deposits Rules — such as loans from directors, loans from shareholders, inter-company loans, and trade advances. DPT-3 reports non-deposits, not deposits.”}},{“@type”:”Question”,”name”:”What is the penalty for not filing DPT-3?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”Late filing of DPT-3 attracts a fee of ₹100 per day beyond 30 June (no cap). Additionally, non-filing is an offence under Section 76A — the company faces a fine of ₹1 crore to ₹10 crore, and every officer in default faces imprisonment up to 7 years and fine up to ₹2 crore.”}}]}

{“@context”:”https://schema.org”,”@type”:”HowTo”,”name”:”How to File Form DPT-3 Annual Return”,”step”:[{“@type”:”HowToStep”,”position”:1,”name”:”Identify outstanding non-deposit balances as of 31 March”,”text”:”List all money received by the company that is outstanding on 31 March — director loans, inter-company borrowings, share application money, security deposits from customers. Classify each as a deposit or non-deposit per Rule 2(1)(c).”},{“@type”:”HowToStep”,”position”:2,”name”:”Prepare auditor certificate”,”text”:”DPT-3 requires a certificate from the statutory auditor confirming the details of money received and outstanding. Obtain this certificate from the company’s auditor.”},{“@type”:”HowToStep”,”position”:3,”name”:”Log in to MCA21 and fill DPT-3″,”text”:”On MCA21, navigate to MCA Services → E-Filing → DPT-3. Enter the company CIN, select the relevant financial year, and fill in the outstanding amounts.”},{“@type”:”HowToStep”,”position”:4,”name”:”Attach auditor certificate and sign”,”text”:”Attach the auditor’s certificate and any other required documents. Sign the form with the director’s Class 3 DSC.”},{“@type”:”HowToStep”,”position”:5,”name”:”File before 30 June”,”text”:”Submit and pay the filing fee before 30 June. DPT-3 is mandatory even if the amount is nil.”}]}

CA Madhusmita Padal

CA Madhusmita Padal is a Practicing Chartered Accountant with firms based in Odisha and Chennai. She specializes in taxation, company law, and auditing. She is passionate about simplifying complex concepts and making knowledge accessible to all.