DPT 3 Filing
DPT-3 Filing refers to the mandatory return of deposits or outstanding receipt of money that a company must file with the Registrar of Companies (ROC) under the Companies Act, 2013.
Form DPT-3 is filed to disclose details of:
Deposits accepted by the company
Loans or money received that are not treated as deposits
Outstanding amounts as on 31st March of each financial year
In simple words, DPT-3 is a yearly declaration to the government stating what money the company has received and whether it qualifies as a deposit or not.
Even if your company has not accepted deposits, DPT-3 filing may still be required.
Why DPT-3 Filing is Important
DPT-3 ensures:
✅ Transparency in financial borrowings
✅ Regulatory oversight
✅ Prevention of unlawful deposit acceptance
✅ Better corporate governance
✅ Clean compliance record
It is especially important for companies planning funding or expansion.
Who is Required to File DPT-3?
DPT-3 must be filed by:
Private Limited Companies
Public Limited Companies
One Person Companies (OPC)
Small Companies
Section 8 CompaniesIt is required if the company has:
Accepted deposits
Received loans from directors
Received loans from shareholders
Received money from holding/subsidiary companies
Outstanding borrowings from banks or financial institutions
Even if money received is not considered a “deposit,” it must still be reported.
Consequences of Non-Filing
Failure to file DPT-3 can result in:
✔️ Heavy penalties on company
✔️ Penalty on directors
✔️ Compliance issues during funding
✔️ ROC notices
✔️ Problems during strike-off or closure
Non-compliance affects the company’s legal standing.
Why DPT-3 Filing is Important
Transparency in financial borrowings
Regulatory oversight
Prevention of unlawful deposit acceptance
Better corporate governance
Clean compliance record
Legal Provisions Governing DPT-3
DPT-3 is governed by:
Section 73 of the Companies Act, 2013
Rule 16 and Rule 16A of Companies (Acceptance of Deposits) Rules, 2014
Every company (except Government Companies) must comply with DPT-3 provisions if applicable.
How We Can Help
