Form DPT-3 explained: applicability, transactions reported, MCA V3 filing steps, 30 June 2026 due date, auditor certification, and non-filing penalties.
Form DPT-3 is a mandatory annual return that every Indian company — except a government company — must file with the Registrar of Companies to disclose outstanding receipts of money that are not classified as deposits, plus any deposits accepted under Chapter V of the Companies Act, 2013. In the MCA V3 portal era of 2026, Form DPT-3 has become fully digital, AI-validated, and tightly integrated with audit and CFSS modules.
Who Must File Form DPT-3
Every company holding loans, advances from directors, inter-corporate deposits, or any non-deposit receipts as on 31 March of the financial year must file Form DPT-3. This includes private limited companies, public companies, OPCs, and Section 8 companies. Government companies remain the only statutory exclusion.
What Transactions Are Reported
DPT-3 captures the following balances outstanding at year-end:
- Loans from directors, members, or their relatives along with declarations.
- Inter-corporate loans received from holding, subsidiary or other group companies.
- Commercial paper, debentures, bonds, and external commercial borrowings.
- Advances received against supply of goods or services pending delivery beyond 365 days.
- Security deposits, employee share schemes, and other non-deposit receipts under Rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014.
Due Date and Filing Window
The annual DPT-3 return must be filed on or before 30 June each year, reporting balances as on 31 March of the immediately preceding financial year. For FY 2025-26 closing balances, the deadline is 30 June 2026. The MCA V3 portal opens the form in mid-April with auto-validation of CIN, PAN, and last year's balances.
Auditor Certification Requirement
DPT-3 requires a certificate from the statutory auditor confirming the figures reported, except for the one-time return covering outstanding receipts from 1 April 2014 onwards. The auditor's UDIN must be quoted in the form. Mismatches between DPT-3 figures and audited financials are now flagged by MCA's analytics engine and trigger Section 206 inquiries.
Consequences of Non-Filing
Non-filing or delayed filing attracts steep penalties under Section 76A and Rule 21 of the Deposit Rules:
- Company: minimum ₹1 crore or twice the deposit amount, whichever is lower, up to ₹10 crore.
- Every officer in default: imprisonment up to 7 years and fine ₹25 lakh to ₹2 crore.
- Additional MCA filing fees scaling with delay days.
- Disqualification risk for directors under Section 164 if read with other defaults.
Filing Process on MCA V3
Log in to MCA V3 with director DSC, navigate to e-Filing > Company Forms > DPT-3, pre-fill CIN to fetch master data, choose the purpose (annual return, one-time, or both), upload auditor certificate and trial balance extracts, attach the board resolution, and submit with two DSCs. SRN is generated instantly and acknowledgement is emailed.
Conclusion
Form DPT-3 is no longer a passive disclosure — it is a live reconciliation between your loan ledger, audited accounts, and ROC filings. Treat it as a year-end compliance milestone, plan the auditor sign-off by early June, and ensure director-loan declarations under Rule 2(1)(c)(viii) are on file. Timely DPT-3 protects the board from disqualification and the company from ₹1 crore penalties.
