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.
This document covers
- Applicability of DPT 3
- Type of Returns
- Due Date
- MCA Fees for filing DPT 3
- 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
- Banking Company
- Government Company
- Non-Banking Financial Companies (NBDC) registered with RBI
- Housing Finance Company (HFC)
2. Type of Returns
DPT 3 returns are 2 types.
- 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.
- 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
- For Company not having share capital – Rs 200
- For Company having Share Capital
| 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 |
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.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 |