DPT-3 is the annual return of deposits that every company must file with the Registrar of Companies (ROC) under Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014. Despite the name, DPT-3 is not only for companies that accept public deposits it applies to virtually every company that has any outstanding loans or unsecured borrowings, including loans from directors, shareholders, and related parties.
The most common misconception: "We didn't accept any deposits, so we don't need to file DPT-3." This is wrong. If there's an outstanding director loan or shareholder loan on 31 March, DPT-3 is mandatory.
Who Must File DPT-3?
DPT-3 must be filed by every company that has, as at 31 March of the financial year, any amount outstanding that qualifies as a "deposit" or an "exempt deposit" under the Deposit Rules. This includes:
- Unsecured loans from directors (exempt under Rule 2(1)(c)(viii))
- Loans from shareholders of a private company (exempt under Rule 2(1)(c)(ii))
- Inter-company loans (exempt under Rule 2(1)(c)(xi))
- Loans from banks and NBFCs (exempt)
- External commercial borrowings (exempt)
- Public deposits (if accepted unusual for private companies)
The only companies fully exempt from filing DPT-3 are Government companies, banking companies, and NBFCs registered with the RBI.
DPT-3 Due Date
DPT-3 must be filed on or before 30 June each year, covering outstanding amounts as at 31 March of the preceding financial year.
| Financial Year | DPT-3 Due Date |
|---|---|
| FY 2024-25 (ending 31 March 2025) | 30 June 2025 |
| FY 2025-26 (ending 31 March 2026) | 30 June 2026 |
What to Report in DPT-3
DPT-3 captures the position as at 31 March and requires disclosure of:
- Total outstanding amount of actual deposits (if any)
- Total outstanding amount of exempt deposits, categorised by type (director loans, shareholder loans, bank loans, inter-company loans, etc.)
- Details of the auditor's certificate (only required if the company accepted actual public deposits)
For most private limited companies that have never accepted public deposits, only the "exempt deposits" section is relevant typically director loans and shareholder loans.
Documents Required
- Balance sheet as at 31 March (to verify outstanding loan amounts)
- Loan agreements or board resolutions for each borrowing
- Auditor's certificate required only if actual (non-exempt) deposits were accepted; not required for pure exempt deposits
- DSC of the director signing the form
Step-by-Step DPT-3 Filing on MCA V3
- Log in to mca.gov.in → MCA Services → e-Forms → DPT-3
- Enter the CIN basic company details auto-fill
- Select return type: Annual Return (for current year) or One-Time Return (for arrears from prior years)
- Enter the date as at which details are given: 31 March of the financial year
- Fill the outstanding amounts under each exempted category
- Attach auditor's certificate if applicable, or leave blank for exempt-deposit-only filings
- Affix DSC of the authorised director
- Pay the government fee and submit
Late Fee and Penalties
DPT-3 uses the standard MCA multiplier system for delays: 2× for up to 30 days late, scaling to 12× beyond 180 days. The base fee is determined by authorised share capital use the MCA fees calculator for the exact amount.
Beyond the filing fee multiplier, Section 76A provides for fines of ₹1 crore to ₹10 crore on the company, and imprisonment for defaulting officers for up to 7 years. These severe penalties primarily apply to companies that accepted actual public deposits in violation of the rules; for companies only reporting exempt deposits, the practical risk is the multiplied late fee and regulatory scrutiny.
Common Mistakes with DPT-3
- Not filing because "we had no deposits": A director loan is an exempt deposit. Outstanding on 31 March = DPT-3 required.
- Omitting shareholder loans: Shareholder loans in a private company are exempt deposits and must be disclosed even if fully documented and at arm's length.
- Wrong date: The form must capture the position as at 31 March, not the filing date.
- Missing auditor's certificate when required: Required if actual (non-exempt) deposits were accepted. Missing this causes SRN rejection.
For the complete annual compliance calendar including DPT-3, AOC-4, MGT-7A, and DIR-3 KYC see our MCA compliance checklist for private limited companies.