As the DPT-3 filing deadline of June 30, 2025 approaches, companies across India must ensure strict compliance with the Companies Act 2013. This critical deadline is just days away, and missing it can result in severe penalties, legal complications, and regulatory sanctions that could severely impact your business operations.
Form DPT-3: Technical Framework and Professional Implications
Statutory Foundation
Form DPT-3 is a mandatory annual return for deposit compliance under Companies Act 2013. Companies must file this MCA form with the Ministry of Corporate Affairs under Section 73 of the Companies Act 2013 read with Rule 16 of The Companies (Acceptance of Deposits) Rules, 2014 of the Companies Act 2013. This DPT-3 form requires detailed information about deposits accepted from the public during financial year 2024-25.
Form DPT-3 shall be used for filing return of deposit or particulars of transaction not considered as deposit or both by every company other than Government company.
Under the Companies Act 2013, deposit acceptance is a regulated activity that requires strict compliance with prescribed rules and procedures. The DPT-3 filing ensures that companies maintain accountability for funds received from depositors and comply with statutory requirements for deposit management.
Professional Responsibility Matrix
For Company Secretaries: DPT-3 filing falls within your statutory certification responsibilities. Failure to ensure timely compliance can attract penalties.
For Chartered Accountants: Your audit opinion on deposit-related transactions directly impacts DPT-3 accuracy. Ensure comprehensive verification of deposit records before certification.
For Compliance Officers: This filing represents a critical component of your annual compliance calendar. Systematic tracking and timely execution are essential for avoiding regulatory sanctions.
Who Must File DPT-3 Form? – Detailed Applicability
The DPT-3 filing requirement applies to various categories of companies under specific circumstances:
Public Companies
All public companies that have accepted deposits from the public during FY 2024-25 must file DPT-3, furnishing all information therein as on the 31st day of March of that year duly audited by the auditor of the company. This includes companies that have actively solicited deposits through advertisements, circulars, or other means of public communication. Even if the deposit amount is minimal, filing remains mandatory.
Private Companies
Private companies accepting deposits from non-exempted persons face DPT-3 obligations. Key scenarios include:
- Any amount received that meets the regulatory definition of “deposit”
- Deposits from employees beyond prescribed limits
- Advances from suppliers or contractors qualifying as deposits
Companies with Outstanding Deposits
Any company with outstanding deposits as of March 31, 2025, regardless of when these deposits were initially accepted, it must file DPT-3, furnishing all information therein as on the 31st day of March of that year duly audited by the auditor of the company.
NIL Return Scenarios
Companies that previously accepted deposits but had no deposit-related activities during FY 2024-25 or if the Company has any particulars of transaction not considered as deposit, may still need to file a NIL return. This maintains the compliance trail and confirms that the company has no current deposit obligations.
Exempted Companies
Government Company, Banking Company, NBFC registered with RBI and Housing Finance Company registered with National Housing Bank are exempted from filing DPT-3.
Critical Information Required for DPT-3 Filing
When preparing your DPT-3 form submission, comprehensive documentation is essential:
Financial Documentation
Your filing must include complete records of all deposit acceptance activities during FY 2024-25. This encompasses the total amount of deposits received, detailed breakdowns by deposit type, interest rates offered to depositors, and scheduled repayment terms. Additionally, you must provide information about any deposits repaid during the year, including principal amounts and interest payments.
Legal and Compliance Records
The Companies Act 2013 requires specific legal documentation for deposit acceptance. Board resolutions authorizing deposit acceptance must be properly documented and referenced in your filing. An auditor’s certificate confirming the accuracy of deposit-related transactions is mandatory. This certificate must be obtained from a qualified auditor who has examined your company’s deposit records.
Depositor Information
Detailed information about deposit holders is required, including their names, addresses, deposit amounts, and terms of deposit. This information helps regulatory authorities monitor depositor protection and ensures transparency in deposit management.
Understanding the June 30, 2025 Deadline and Penalty Structure
Critical Timeline
The June 30, 2025 deadline is absolute and non-negotiable. Companies must submit their DPT-3 forms through the MCA portal before midnight on this date to avoid penalties. The Ministry of Corporate Affairs does not typically extend this deadline, making timely preparation crucial.
Comprehensive Penalty Framework
The penalty structure for late DPT-3 filing is designed to encourage timely compliance while imposing escalating consequences for continued default.
Immediate Penalties: From July 1, 2025, companies face immediate penalties for late filing. These penalties apply to both the company and its responsible officers, including directors and company secretaries. The Company and every officer of the Company who is in default shall be punishable with fine which may extend to Rs. 5,000.
Progressive Penalty Structure: Penalties increase progressively with the duration of delay. What starts as a manageable fine can quickly escalate to substantial amounts that significantly impact your company’s finances. In case the contravention is continuing, a further fine which may extend to Rs. 500 per day.
Legal Consequences: Extended non-compliance can result in prosecution under the Companies Act 2013. This includes potential criminal liability for company officers and directors, which can have severe personal and professional consequences.
Regulatory Sanctions: Continued default may result in additional regulatory actions, including restrictions on business activities, difficulty in obtaining regulatory approvals, and challenges in accessing banking and financial services.
Filing Procedure: Step-by-Step Process
Step 1: MCA Portal Access
- Login to MCA portal (www.mca.gov.in) using valid user credentials
- Navigate to “MCA Services” → “Company e-Filing” → “Foreign company, Deposits & Nidhi services”
- Select “Form DPT-3” from the dropdown menu
Step 2: Form Completion
- Fill all mandatory fields with accurate information
- Attach required documents in prescribed format
- Ensure digital signature is valid and not expired
Step 3: Fee Payment
- Pay filing fee (as per the Companies (Registration Offices and Fees) Rules, 2014) through online payment gateway
- Normal filing fee: ₹600 (if Nominal Share Capital is ₹1,00,00,000 or more)
- Additional late filing fee applicable from July 1, 2025
Step 4: Submission and Confirmation
- Review all entries before final submission
- Submit form and download acknowledgment receipt
- File acknowledgment receipt and maintain for records
Frequently Asked Questions (FAQs) – DPT-3 Filing
Q1: What is the exact DPT-3 filing deadline for 2025?
A: The DPT-3 filing deadline for 2025 is June 30, 2025. This deadline is absolute, and companies must submit their returns through the MCA portal to avoid penalties.
Q2: Can I file DPT-3 after the company stops accepting deposits?
A: Yes, if your company has outstanding deposits or falls under prescribed categories, DPT-3 filing remains mandatory even after stopping new deposit acceptance until all obligations are cleared.
Q3: Is Company with zero deposit required to file DPT-3?
A: Yes. Even companies with zero deposits must file if they have receipts exempted under Rule 2(1)(c) of the Deposit Rules.
Q4: What period should be covered in DPT-3 filing?
A. It should cover the financial data as of 31st March of the financial year, reporting all outstanding loans and deposits.
Q5: What is the difference between “Return of Deposit” and “Particulars of Transactions not considered as Deposits”?
A. Difference between the two is as following:
- Return of Deposit: Filed if the company has accepted deposits as per the definition in the Act.
- Particulars not considered deposits: Filed for loans/money received that are exempt under the definition of “deposit”.
Q6: Can a company file both types of DPT-3 returns?
A. Yes, a company that has both deposits and exempted loans/advances must select both options while filing DPT-3.
Take Immediate Action: Your Compliance Checklist
With only days remaining until the June 30, 2025 deadline, immediate action is essential:
Today: Assess your company’s deposit activities and filing requirements Tomorrow: Gather all necessary documentation and engage professional help if needed
This Week: Complete form preparation and conduct thorough review Before June 30: Submit your DPT-3 filing with time to spare for any technical issues
Remember: Companies Act 2013 compliance is not optional. Protect your business, your reputation, and your stakeholders by ensuring timely DPT-3 filing.
For expert assistance with DPT-3 filing and Companies Act 2013 compliance, consult qualified Company Secretaries experienced in MCA filings and corporate compliance India.
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