When is Form DPT-3 due?

Who has to file Form DPT-3?

DPT-3 is the return of deposits. A company uses it to report money it holds that either counts as a deposit under the Companies (Acceptance of Deposits) Rules or is treated as an exempted deposit. The return covers amounts outstanding as on 31 March, so it is a year-end snapshot rather than a transaction-by-transaction filing.

The obligation reaches more companies than the word deposit suggests. Many companies assume the form is only for those that ran a public deposit scheme. In practice the exempted-deposit reporting can bring in loans from directors, inter-corporate borrowings, advances and other receipts that the rules list. Government companies sit outside the deposit rules, but for everyone else the test is what the rule says for the year being reported.

What is the DPT-3 due date?

The return reports figures as on 31 March. The usual due date is 30 June of the same calendar year. The table applies that ordinary rule before any year-specific relaxation.

Treat 30 June as the ordinary statutory date, not a fixed promise. MCA has relaxed the timeline in some years through a general circular. When that happens, the relief is tied to a named year and comes with its own conditions.

What does a late DPT-3 cost?

A late DPT-3 attracts additional fee under the Companies (Registration Offices and Fees) Rules, 2014, charged as a multiple of the normal fee that rises with the length of delay. Section 76A of the Companies Act, 2013 separately penalises contravention of the deposit provisions, which is a different exposure from the filing fee.

Is DPT-3 a one-time or annual return?

DPT-3 has been used for two different jobs, which is a common source of confusion. There was a one-time return for outstanding receipts from an earlier window, and there is the recurring annual return of deposits. The annual return is the one that repeats every year by 30 June.

When you read guidance, check whether it describes the one-time filing from the introduction of the rule or the annual cycle. A checklist written for the one-time return will not describe the current annual obligation correctly.

What counts as a deposit in DPT-3?

The deposit rules define deposit widely and then carve out a list of exempted deposits. The practical work is deciding which bucket each receipt falls into:

• Amounts that meet the definition of deposit and are not exempted are reported as deposits.
• Loans from directors, certain inter-corporate loans, and other listed receipts are usually exempted deposits, still reported in DPT-3.
• Some receipts are outside the definition entirely and are not reported. This is where the rule text matters more than a summary table.

Is a loan from a director reported in DPT-3?

Yes, as an exempted deposit. Rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014 excludes a director's loan from the definition of deposit where the director gives the declaration the rule requires, and rule 16 still brings that outstanding amount into the return. A company whose only borrowing is a director loan therefore files DPT-3.

Does share application money count?

Share application money pending allotment is an exempted deposit while allotment is pending within the period rule 2(1)(c) allows. Held beyond that period without allotment or refund, it is treated as a deposit instead. Either way, the balance outstanding on 31 March is reported.

Because the list has been amended over the years, the safe habit is to read the exempted-deposit clause as it stands for the year you are filing rather than relying on an older note.

How do I confirm the DPT-3 date?

1. Fix the reporting date as 31 March and the ordinary due date as 30 June.
2. Open the Companies (Acceptance of Deposits) Rules and read the current deposit and exempted-deposit definitions.
3. Check the MCA circulars and notifications for any relaxation that names the year you are filing.
4. If a relaxation exists, save the circular and record the exact revised date and scope with your working papers.
5. File the form for the amounts outstanding on 31 March, not for transactions during the year.

Why are DPT-3 returns filed wrong?

• Assuming a company with no public deposit scheme has nothing to file, ignoring exempted-deposit reporting.
• Confusing the one-time return with the recurring annual return.
• Using an old exempted-deposit list after the rules have been amended.
• Treating a forwarded message about an extension as fact without opening the MCA circular behind it.
• Reporting transactions during the year instead of the balance outstanding on 31 March.

Where are DPT-3 extensions published?

DPT-3 scope and timelines move through amendments to the deposit rules and through MCA circulars. Complied AI keeps MCA updates in one feed so you can open the notification or circular behind a change instead of trusting an old filing checklist. When you need the rule itself, open section 73 and rule 16 of the deposit rules next to the update.