As the financial year wraps up, Indian companies are once again reminded of a crucial compliance requirement—filing Form DPT-3 with the Registrar of Companies (ROC). With the deadline of June 30, 2025, fast approaching, it’s time to ensure your company is prepared and compliant. Whether you’re a seasoned professional or a first-time business owner, this guide will walk you through everything you need to know about DPT-3, why it matters, and how to avoid costly penalties.
What is Form DPT-3 and Who Needs to File?
Form DPT-3 is an annual return that companies (other than government companies) must file under Section 73 of the Companies Act, 2013, and Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014. It’s designed to capture details about a company’s deposits and certain types of loans or receipts as of March 31st of the relevant financial year.
Who must file?
- All companies registered under the Companies Act, 2013 (including private, public, small, OPC, and dormant companies)
- Companies with any outstanding deposits
- Companies with exempted deposits or monies, such as unsecured loans from directors, relatives, shareholders, or inter-corporate borrowings
Who is exempt?
- Government companies
- Banking companies, NBFCs, and housing finance companies (regulated by other authorities)
- LLPs and partnerships (not covered under the Act)
What Needs to Be Disclosed in DPT-3?
The form requires companies to provide:
- Basic company details (CIN, registered address, nature of business)
- Financial information as of March 31, 2025 (total outstanding deposits, details of loans/advances, particulars of non-deposit amounts)
- Details of liquid assets, repayments, and compliance with deposit rules
- Declaration by a Director or CFO
- Auditor’s certificate (mandatory)
- Supporting documents like trust deeds or deposit insurance contracts (if applicable)
Step-by-Step Guide to Filing DPT-3
- Review Your Financial Position:
Identify all outstanding deposits and exempted monies as of March 31, 2025. - Audit and Documentation:
Get your financials audited and collect all supporting documents, including loan agreements and bank statements. - Prepare the Form:
Complete DPT-3 with accurate, up-to-date information. Attach the auditor’s certificate and any other required documents. - File Electronically:
Log in to the MCA portal and upload the form before the June 30, 2025, deadline. - Retain Records:
Keep copies of all filings and supporting documents for future reference or regulatory scrutiny.
Why Timely DPT-3 Filing Matters
Missing the DPT-3 deadline isn’t just a minor oversight—it can lead to serious consequences:
- For the company: Penalties up to ₹1 crore or twice the amount of the deposit, with a maximum of ₹10 crore
- For officers in default: Fines up to ₹2 crore and/or imprisonment up to 7 years
- Additional daily fines for continued non-compliance
Staying compliant not only avoids penalties but also protects your company’s reputation and ensures smooth business operations.
FAQs: DPT-3 Filing for FY 2024-25
Q1: My company has no deposits or loans—do we still need to file DPT-3?
If your company has neither deposits nor exempted monies (like loans from directors or inter-corporate borrowings) as of March 31, 2025, you may not be required to file. However, it’s best to consult your auditor to confirm.
Q2: Is an auditor’s certificate mandatory for all companies?
Yes, an auditor’s certificate is required to validate the information provided in DPT-3.
Q3: What if we miss the deadline?
Late filing attracts heavy penalties and daily fines. It’s always advisable to file well before the deadline to avoid last-minute issues.
Q4: Can we revise the DPT-3 after filing?
No, once filed, DPT-3 cannot be revised. Ensure all information is accurate and complete before submission.
Q5: Are unsecured loans from directors always exempt?
Unsecured loans from directors are generally treated as exempt deposits, but certain conditions must be met. Always check the latest rules or consult a professional.
Q6: Where do I file DPT-3?
DPT-3 must be filed electronically via the MCA (Ministry of Corporate Affairs) portal.
Final Thoughts
With the June 30, 2025, deadline just around the corner, now is the time to review your company’s financial position and ensure all required disclosures are ready. Proactive compliance not only keeps your company on the right side of the law but also builds trust with stakeholders and regulators.
Need help with DPT-3 or other ROC filings?
Reach out to our expert team at Stox n Tax for step-by-step guidance and a hassle-free compliance experience. Don’t wait until the last minute—secure your company’s compliance today!
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