Home > GST > Help Center > Guide on Form DPT3 Last Updated: Feb 13th 2023
The Ministry of Corporate affairs has issued Companies (Acceptance of Deposits) Second Amendment Rules,2019 which came into force from April 30th 2019. Form DPT 3 is used for filing return of deposit or return of disclosures of money or loan received by a company but not considered as deposit.
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
DPT 3 returns are 2 types.
The due date for filing DPT 3 Annual Return is 30th June every year.
Every form which is filed with ROC will have Govt fee. The Government fee is as follows
| S.No | Share Capital | Fee Applicable |
|---|---|---|
| 1 | Less than Rs 1,00,000 | Rs 200 |
| 2 | Rs 1,00,000 to Rs 4,99,999 | Rs 300 |
| 3 | Rs 5,00,000 to Rs 24,99,999 | Rs 400 |
| 4 | Rs 25,00,000 to 99,99,999 | Rs 500 |
| 5 | Rs 1,00,00,000 or more | Rs 600 |
If the form DPT 3 is not filed within due date, Additional fee will be levied by MCA as follows.
| S.No | Period of delay | Additional Fee |
|---|---|---|
| 1 | Up to 30 days | 2 times of normal fees |
| 2 | More than 30 days and up to 60 days | 4 times of normal fees |
| 3 | More than 60 days and up to 90 days | 6 times of normal fees |
| 4 | More than 90 days and up to 180 days | 10 times of normal fees |
| 5 | More than 180 days | 12 times of normal fees |
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