Form DPT-3 Return of Deposits & Loans Filing
Comply with mandatory annual disclosure of corporate loans and deposits. SNB Consultancy assists companies in preparing and filing Form DPT-3 on the MCA portal to report outstanding director loans, bank credit lines, advance payments, and deposits under Rule 16 of Companies (Acceptance of Deposits) Rules.
Every company registered in India (except government companies) must file Form DPT-3 with the Registrar of Companies (ROC) annually on or before June 30. The form serves as a mandatory return reporting all outstanding deposits, as well as amounts received by the company that are NOT treated as deposits (such as director loans, bank credit, inter-corporate deposits, and advance from customers).
Our Form DPT-3 Services Include:
- Detailed loan & advance classification audit (Categorizing deposits vs. exempted loans)
- Reconciliation of outstanding loans from directors, banks, financial institutions, & shareholders
- Preparation of Statutory Auditor's Certificate (Mandatory when reporting actual deposits)
- Form DPT-3 e-filing on V3 MCA portal with Digital Signature Certificate (DSC)
- Mitigation of Section 73 & Section 76 non-compliance penalties and director disqualification risks
Categorization of Funds Reported in Form DPT-3
Form DPT-3 requires companies to categorize all outstanding money received into four distinct filing options:
Form DPT-3 Filing Categories
| DPT-3 Filing Purpose Option | Types of Money & Financial Transactions Included | Auditor Certificate Requirement |
|---|---|---|
| Onetime Return (Historical) | One-time disclosure of outstanding receipts not considered deposits from April 2014. | Optional / Recommended |
| Return of Deposit | Public deposits or member deposits accepted under Section 73/76. | Mandatory Statutory Auditor Certificate required |
| Particulars of Transactions NOT Considered Deposit | Director loans, bank term loans/CC, inter-corporate deposits, & customer advance payments. | Not mandatory (CA declaration recommended) |
| Both Deposit & Exempted Loan | Companies holding both public deposits and exempted director/bank loans. | Mandatory Statutory Auditor Certificate required |
Documents Required for DPT-3 Application
- Audited / Draft Balance Sheet: Showing outstanding loans, borrowings, and advances as of March 31.
- Director Loan Declarations: Written declaration from directors that funds lent were not out of borrowed funds.
- Bank Loan Sanction Letters: Confirming outstanding CC / OD / Term loan balances.
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Partner with SNB Consultancy for loan schedule reconciliation, CA certification drafting, and timely Form DPT-3 MCA filing.
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