DPT-3 Return of Deposits — Complete Filing Guide 2026

DPT explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.

What Is DPT-3 and Why Every Company Must File It

Form DPT-3 (Return of Deposit) is an annual filing with the Registrar of Companies (ROC) that discloses all deposits and transactions classified as deposits — or exempted from the definition of deposits — that the company holds as on March 31 of each year. It is filed under Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014, read with Section 73 of the Companies Act, 2013.

DPT-3 is one of the most misunderstood filings in company law. Many private company directors believe that if they have not accepted public deposits, DPT-3 does not apply to them. This is WRONG. DPT-3 must be filed by every company that has ANY outstanding loan or borrowing — because loans from directors, shareholders, relatives, banks, and financial institutions all need to be reported as either 'deposits' or 'exempted deposits.' Even if your company has a simple bank loan of Rs. 10 lakh, DPT-3 reporting is required.

Who Must File DPT-3?

Every company — private or public — that has any of the following outstanding as on March 31:

(a) Deposits accepted from the public: This is the traditional deposit — money received from public as deposit with interest. Requires compliance with Chapter V (Sections 73-76) including deposit insurance, liquid assets maintenance, and repayment guarantees.

(b) Exempted deposits outstanding: These are NOT deposits under the legal definition but MUST be reported in DPT-3. The most common exempted deposits for private companies are:

Due Date and Penalty

Due date: June 30 every year — filing information as on March 31 of that year.

Penalty for non-filing:

(a) Company: minimum Rs. 1 lakh, maximum Rs. 25 lakh

(b) Every officer in default: minimum Rs. 25,000, maximum Rs. 5 lakh, or imprisonment up to 7 years, or both

These are the penalties under Section 76A for contravention of deposit provisions. Additionally, the normal additional fee for late ROC filing applies (2-12x of normal fees depending on delay).

Step-by-Step Filing Process

Step 1: Identify All Outstanding Amounts

Review your Balance Sheet as on March 31. Identify every liability that could be classified as a deposit or exempted deposit: bank loans (term loan, OD, CC), director loans, shareholder loans, inter-corporate deposits, debentures, advances received, security deposits, and any other amount received from any person.

Step 2: Classify Each Amount

For each outstanding amount, determine: (a) Is it a 'deposit' under Section 2(31) read with Rule 2(1)(c)? If yes — report as deposit. (b) Is it specifically exempted under Rule 2(1)(c)? If yes — report as exempted deposit. (c) Is it neither? Then it may not need DPT-3 reporting — but err on the side of caution and report.

Step 3: Prepare the DPT-3 Form

Form DPT-3 has two parts:

Part A: Return of deposits — details of deposits accepted (if any) including: deposit holder name, amount, date, maturity, interest rate, whether secured/unsecured.

Part B: Particulars of transactions NOT considered as deposits (exempted deposits) — bank loans, director loans, ICDs, debentures, etc.

Most private companies file ONLY Part B (exempted deposits) — as they typically do not accept public deposits.

Step 4: Obtain Auditor Certificate

DPT-3 must be accompanied by an auditor's certificate (from the statutory auditor) certifying that the amounts reported are correct and that the company has complied with deposit provisions. This is a separate certificate — not part of the statutory audit report. Get it from your CA firm. If your company accepts deposits: the auditor must also certify compliance with deposit insurance and liquid assets requirements.

Step 5: File on MCA Portal

Login to MCA → MCA Services → E-Filing → Company Forms → DPT-3 → Fill details → Attach auditor certificate → Sign with DSC of director → Pay filing fee → Submit.

Filing fee: Rs. 200 for DPT-3 (normal fee — additional fees apply for late filing).

Special Situations

Loan from Director or Director's Relative

For private companies, loans from directors and their relatives are exempted deposits under Rule 2(1)(c)(xi). However, the director must give a written declaration that the money lent is not borrowed funds (the money must be the director's/relative's own funds — not borrowed from someone else and relent to the company). This declaration must be obtained BEFORE accepting the loan and kept on file. If the declaration is missing: the amount may be treated as a deposit (not exempted deposit) — attracting full deposit compliance requirements including deposit insurance.

Advance from Customers

Money received as advance for supply of goods or services in the ordinary course of business is exempted from the definition of deposit — BUT only if the advance is appropriated (utilized for the purpose) within 365 days of receipt. If the advance remains unadjusted beyond 365 days: it may be treated as a deposit. For long-term project advances (construction, manufacturing): ensure periodic appropriation and documentation.

Share Application Money

Money received as share application is exempted from deposits — BUT only if shares are allotted within 60 days of receipt. If shares are NOT allotted within 60 days: the application money becomes a deposit, and it must be refunded within 15 days after the 60-day period. Failure to refund: penalty and interest at 12% per annum. Report in DPT-3 if share application money is outstanding as on March 31 without allotment.

One-Time DPT-3 (Historical — 2019)

In 2019, MCA mandated a one-time DPT-3 filing for all existing exempted deposits outstanding as on March 22, 2019. This was a one-time exercise to create a baseline database. Many companies missed this deadline and filed late. The annual DPT-3 (by June 30 each year) continues as a regular annual filing.