DPT-3

5 July 2025 by

SKGCompliance

Demystifying DPT-3: A Simple Guide for Indian Businesses

Published on July 5, 2025 | By [SKGCompliance]

If you're a business owner or someone involved in corporate compliance in India, chances are you’ve heard about Form DPT-3. It might sound like just another acronym in the sea of regulatory forms, but trust me—it's one you don't want to ignore. With more scrutiny from the Ministry of Corporate Affairs (MCA) in recent years, being compliant with DPT-3 is no longer optional. Here's everything you need to know, in plain English.

So, what is DPT-3, really?

DPT-3 is a return that companies need to file with the Registrar of Companies (RoC) under the Companies Act, 2013. Specifically, it relates to deposits and certain kinds of outstanding loans or receipts of money that a company has taken.

But here’s the key thing: It’s not just about deposits. Even if your company hasn’t accepted any deposits in the traditional sense, you might still be required to file DPT-3 if you’ve taken certain types of loans.

Why was DPT-3 introduced?

The MCA introduced this form as part of its effort to increase transparency. In a nutshell, they want to know who’s giving money to companies and under what terms. This helps prevent money laundering and makes financial data more reliable.

Who needs to file it?

Here's a quick breakdown:

✅ Applicable to:

All companies except government companies. This includes private limited, public limited, OPCs, and even Section 8 companies.

❌ Not applicable to:

LLPs (Limited Liability Partnerships)
Government companies

So, even if you're a small private company, DPT-3 still likely applies to you.

What needs to be reported?

There are two parts to DPT-3 filing:

One-time return (for past transactions):
For outstanding money received from April 1, 2014, to March 31, 2019 (only applicable when it was first introduced).
Annual return (regular filing):
For outstanding receipts of money or loans not considered deposits as of the financial year-end (usually March 31).

In short, the annual DPT-3 filing reports the amount of money received by the company that hasn’t yet been paid back, and it covers both deposits and non-deposit receipts.

What counts as a deposit?

This part can be a bit confusing.

Not all money a company receives is considered a deposit. For example:

Loans from directors or shareholders (in some cases)
Bank loans
Inter-corporate loans
Debentures
Advance for goods/services (if not adjusted within a certain period)

Some of these aren’t considered deposits, but you still need to report them in DPT-3. The devil is in the details, which is why it’s smart to consult a CA or a CS before filing.

Due date and penalties

The DPT-3 annual return is usually due on or before June 30 each year, based on the financial year ending March 31.

Missed the deadline?

Not a great idea. Non-compliance can attract fines and penalties under Section 76A of the Companies Act. These can range from thousands to lakhs of rupees, depending on the gravity of the default.

How do you file it?

It’s an e-form, meaning it’s filed online via the MCA portal. You'll need:

Details of money received and outstanding
Auditor’s certificate (for certain companies)
Board resolution
List of depositors (if any)
Digital signature of authorized director

Filing it isn’t rocket science, but it does require accuracy.

Final thoughts

DPT-3 may seem like just another form in the vast world of compliance, but it plays a crucial role in maintaining transparency in corporate funding. The key is not to treat it as a tick-the-box exercise. If you're running a company, staying informed and compliant isn't just good practice—it’s essential.

If you’re unsure whether DPT-3 applies to you or what to report, don’t take guesses. Reach out to a professional and make sure you’re on the right side of the law.