Form DPT-3 is the annual return of deposits and exempted receipts due by 30 June. Learn what to disclose, who must file and the consequences of non-filing.
Form DPT-3 is the annual return that every company, other than a government company, must file with the Registrar of Companies (RoC) to report particulars of money received that is not treated as a deposit, as well as outstanding deposits as on 31 March each year. The form is filed by 30 June each year, and it remains a critical filing for FY 2026-27, especially for companies that carry shareholder loans, advance from customers or inter-corporate loans on their books.
Statutory background
Rule 16 and Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014, mandate the filing. Following the amendment to the Deposit Rules in 2019, every company (other than a government company) must file Form DPT-3 annually, irrespective of whether it has accepted deposits. The form distinguishes between four types of disclosures based on the nature of money received:
- Return of deposits — for amounts considered deposits under Section 73 / 76
- Particulars of transactions not considered as deposits — covered by Rule 2(1)(c) exclusions
- Return of both — deposits and exempted receipts
- Outstanding receipt of money or loan by a company but not considered as deposits
What is considered a deposit
Under Section 2(31) read with Rule 2(1)(c), 'deposit' includes any receipt of money by way of deposit or loan or any other form by a company, but excludes specified categories such as:
- Amount received from the Government or guaranteed by the Government
- Amount received from foreign Governments, banks and notified institutions, subject to FEMA
- Amount received from banking companies, public financial institutions, insurance companies and scheduled banks
- Amount received against issue of commercial paper, debentures or bonds, subject to conditions
- Amount received from a director of the company or a relative of the director, subject to a declaration
- Amount received as share application money pending allotment, within prescribed timelines
- Amount received from holding company, subsidiary or another company that is wholly owned by an Indian holding company
Information required in Form DPT-3
- Net worth as per the latest audited balance sheet
- Particulars of charge, if any, created on the property of the company
- Amount of receipts considered deposits and not considered deposits as on 31 March
- Details of credit rating obtained where applicable
- Auditor's certificate confirming the figures (annexed for certain categories)
Due date and consequences of non-filing
- Due date — 30 June every year for the period ending 31 March
- Late filing attracts additional fees under Section 403 of the Companies Act, increasing with the period of delay
- If a company defaults in filing DPT-3 and accepts deposits or money treated as deposits, additional penalties under Section 76A of the Companies Act apply
- Continuous non-filing is treated as a compliance default that can be flagged in MCA's risk parameter scoring of companies
Practical pointers for promoters and CFOs
- Even private companies with no deposits but with directors' loans, related-party advances or customer advances must file DPT-3
- Maintain a declaration from every director who has lent money to the company confirming that the funds are from their own sources
- Reconcile DPT-3 figures with the AOC-4 / IND AS financials and the MGT-7 disclosure of loans and advances
- If turnover and loans are large, consider an internal DPT-3 trail review well before 30 June
Pre-filing checklist for clean DPT-3 compliance
A clean DPT-3 filing benefits from a structured pre-filing checklist run at least four weeks before the 30 June due date. The checklist captures every receipt of money that may need disclosure, aligns it with the latest audited balance sheet, and surfaces gaps in declarations from directors or counterparties.
- Obtain a fresh declaration from every director confirming the source of funds is their own
- Reconcile loan balances with the balance sheet and the ledger as on 31 March
- Verify that share application money is either allotted or refunded within 60 days
- Confirm there are no public deposits, or if any, that they are within Section 73/76 caps
- Run the data past the statutory auditor to obtain a certificate where required
Companies that institutionalise this pre-filing routine almost never face DPT-3 surprises. The same data set also supports the schedule of related-party transactions, MGT-9 / MGT-7 disclosures and AOC-4 financial reporting, making DPT-3 a useful anchor for the broader year-end compliance package.
Linkage with audit and director responsibility
Statutory auditors are required to comment on the company's deposit position in their audit report under the Companies (Auditor's Report) Order. A clean DPT-3 filing supports a clean auditor's report; a defective or delayed DPT-3 invites a qualified report and potential further enquiry under Section 143(12). Directors carry personal exposure under Section 76A where deposits are accepted in violation of the rules.
- Auditor's report comment under CARO covering deposit compliance
- Section 143(12) fraud reporting where contraventions are material
- Section 76A penalty on company and personal penalty on officers in default
- MCA's risk-based parametrisation of companies based on filing compliance
- Adverse impact on future fundraises where investors scrutinise DPT-3 history
Conclusion
Form DPT-3 is a quiet annual filing that takes on disproportionate importance during MCA scrutiny, due diligence or any deposit-related investigation. Treat it as a structured year-end exercise — collect director declarations, reconcile the balance sheet and file by 30 June. A well-filed DPT-3 record over multiple years is a strong indicator of good corporate housekeeping and stands the company in good stead during any future fundraise or transaction in FY 2026-27.
