Guide on Form DPT 3 (disclosure of debt)

This document covers

1. Applicability of DPT 3
2. Type of Returns
3. Due Date
4. MCA Fees for filing DPT 3
5. Additional Fee for belated filing of DPT 3

1. Applicability of DPT 3

Every Company i.e., Small Company, OPC, other than small companies, Listed companies, Public companies are required to file DPT 3. The following companies are not required to file DPT 3

1. Banking Company
2. Government Company
3. Non-Banking Financial Companies (NBDC) registered with RBI
4. Housing Finance Company (HFC)

2. Type of Returns

DPT 3 returns are 2 types.

1. One Time Return: This one time return needs to be filed for a period starting from Apr 01st 2014 to Mar 31st 2019. This is a one time return which is used for reporting outstanding as on Mar 31st 2019.
2. Annual Return: This is a annual return which needs to be filed every year showing the outstanding as on 31st Mar

3. Due Date

The due date for filing DPT 3 Annual Return is 30th June every year.

4. MCA Fees for filing DPT 3

Every form which is filed with ROC will have Govt fee. The Government fee is as follows

1. For Company not having share capital – Rs 200
2. For Company having Share Capital

5. Additional Fee for belated filing of DPT 3

If the form DPT 3 is not filed within due date, Additional fee will be levied by MCA as follows.