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Home > GST > Help Center > Guide on Form DPT3 Last Updated: Dec 06th 2023

Guide on Form DPT 3 (disclosure of debt)

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.

Guide on Form DPT 3

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
S.NoShare CapitalFee Applicable
1Less than Rs 1,00,000Rs 200
2Rs 1,00,000 to Rs 4,99,999Rs 300
3Rs 5,00,000 to Rs 24,99,999Rs 400
4Rs 25,00,000 to 99,99,999Rs 500
5Rs 1,00,00,000 or moreRs 600

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.

S.NoPeriod of delayAdditional Fee
1Up to 30 days2 times of normal fees
2More than 30 days and up to 60 days4 times of normal fees
3More than 60 days and up to 90 days6 times of normal fees
4More than 90 days and up to 180 days10 times of normal fees
5More than 180 days12 times of normal fees

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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.