DPT-3 Form - Summary
As per the Companies (Acceptance of Deposits) Amendment Rules, 2019, all companies must file the DPT-3 Form, which is a one-time return for outstanding loans not treated as deposits. This filing is mandatory within 90 days from the end of the Financial Year 2022-23.
Every company, except for Government Companies, needs to submit the DPT-3 Form for the outstanding loans it has received, which are not considered deposits. This requirement follows the latest Ministry of Corporate Affairs (MCA) Amendments.
Understanding the DPT-3 Form
Every company, excluding Government companies, is required to file a one-time return for money received or loans where the amounts do not classify as deposits. As per clause (c) of sub-rule 1 of rule 2, this applies to the period from 1st April 2014 to the date this notification is published in the Official Gazette. Companies must file the DPT-3 Form within ninety days from the publication date and pay the applicable fees as detailed in the Companies (Registration Offices and Fees) Rules, 2014.
All outstanding receipts of money or loans from 1st April 2014 up to 22nd January 2019 must be included in the DPT-3 Form.
Who Needs to File the DPT-3 Form?
- According to rule 16A, all companies that have received money in the form of loans which are due must file the DPT-3 Form.
- This filing is required for all types of companies—small, private, non-small, OPC, etc.
- Both secured and unsecured loans, as well as advances for goods and services, must be reported in the DPT-3 Form.
- Even if a Holding Company, Subsidiary Company, or Associate Company obtains a loan, it is required to file the DPT-3 Form.
- If a company has not paid back a loan that started before 1st April 2014 and is still active, it must report this to the ROC using the DPT-3 Form.
You can download the DPT-3 Form PDF using the link given below.