DPT-3 Form
As per the Companies (Acceptance of Deposits) Amendment Rules, 2019, all the companies have to compulsorily file the one-time deposit return in E-form DPT-3 within 90 days from the end of Financial Year 2022-23. DPT-3 Form is a one-time return form of loans that has to be filed by a company that has outstanding loans not treated as deposits.
According to the latest Ministry of Corporate Affairs (MCA) Amendments, it is mandatory for all companies excluding the Government Companies to file a one-time return for the outstanding receipts of money which are loans of the company but are not considered deposits.
DPT-3 Form
Every company other than a Government company shall file a one-time return of outstanding receipt of money or loan by a company but not considered as deposits, in terms of clause (c) of sub-rule 1 of rule 2 from the 01st April 2014 to the date of publication of this notification in the Official Gazette, as specified in Form DPT-3 within ninety days from the date of said publication of this notification along with fee as provided in the Companies (Registration Offices and Fees) Rules, 2014.
All Outstanding receipts of Money or Loan by the company that prevailed from 1st April 2014 up to 22nd January 2019 must be covered under the DPT-3 form.
DPT-3 Form – Applicability
- According to rule 16A, DPT-3 must be filed by all the companies who have received money and the loan which is due.
- The DPT-3 form must be filed by all the companies including small, private, non-small, OPC, etc.
- Both secured, and unsecured Loans along with advances for goods and services must be filed in the DPT-3 Form.
- Even if the Holding Company or Subsidiary Company or Associate Company obtains the loan then it also has to file the DPT-3 Form
- If the company has not paid the loan before 1st April 2014 which is still continuing then such loans have to be reported to the ROC under the DPT-3 Form.
You can download the DPT-3 Form PDF using the link given below.
