Form DPT-3 Return of Deposits & Loans
Mandatory annual reporting of all accepted deposits and outstanding receipts of money not considered deposits (exempted loans from directors, banks, NBFCs) as on March 31st.
Sections 73 & 76, Companies Act, 2013 read with Rule 16 of Companies (Acceptance of Deposits) Rules, 2014
Republic of India (Central Portal)
3 to 5 Business Days
Why This Statutory Filing Is Required
Mandatory annual reporting of all accepted deposits and outstanding receipts of money not considered deposits (exempted loans from directors, banks, NBFCs) as on March 31st.
Who This Service Is For & Statutory Eligibility
Every company (private, public, OPC) holding deposits or outstanding receipts of loans/advances as of March 31st.
Prerequisites & Mandatory Documents Checklist
- Audited/provisional balance sheet and general ledger balances as of March 31st
- Breakup of loans from directors, relatives of directors, and inter-corporate deposits
- Breakup of bank borrowings, NBFC term loans, government grants, and commercial paper
- Auditor Certificate certifying liquid assets and net borrowing figures
- Class 3 DSC of Director
Step-by-Step Portal Execution Procedure
- Step 1: Reconcile all outstanding borrowings and receipts of money as on March 31st
- Step 2: Obtain statutory auditor certificate confirming exempt borrowing classifications
- Step 3: Launch Form DPT-3 web-form on MCA V3; select 'Transactions not considered deposits'
- Step 4: Enter specific loan category balances and attach the auditor certificate
- Step 5: Pre-scrutinize; affix Director Class 3 DSC; submit on or before June 30th and pay fees
Transparent Pricing & Statutory Cost Architecture
Form DPT-3 Return of Deposits & Loans | CraftEgon CCS
Calibrated at 9% below prevailing market fee (₹3,000). Complete professional drafting, compilation, verification, and portal upload.
- Independent Chartered Accountant / Company Secretary Verification
- Electronic Form Pre-Scrutiny & Error Reconciliation
- Digitally Signed Portal Upload with SRN Acknowledgement Delivery
Government Fees & Disbursements
Base ROC fee: ₹200 to ₹600 based on share capital; Late fee: 2x to 18x normal fee depending on delay.
Statutory Penalties for Non-Compliance
Rule 21 fine up to ₹5,000 + ₹500/day. If borrowings are deemed illegal deposits under Section 73: fine on company from ₹1 Crore to ₹10 Crores; officers face up to 7 years imprisonment and fine up to ₹2 Crores.