DPT-3 Filing

DPT-3 Filing is a statutory requirement under the Companies (Acceptance of Deposits) Rules. Companies need to report details of all outstanding deposits or loans that are not considered as deposits under Section 2(31) of the Companies Act, 2013. Timely filing avoids penalties and ensures compliance.

What is DPT-3 Filing?

DPT-3 is an e-form filed annually with the Ministry of Corporate Affairs (MCA) by companies that have accepted deposits or loans not considered as deposits under the Companies Act. It captures the total outstanding amount and related details.

Who Needs to File DPT-3?

All companies, except Government companies and certain exempted categories, that have accepted deposits or have outstanding loans not considered deposits as per Section 2(31) of the Companies Act.

DPT-3 Filing Process

• Step 1: Gather details of all outstanding deposits and loans as on the financial year-end.
• Step 2: Validate company accounts and prepare the DPT-3 form.
• Step 3: File DPT-3 through MCA portal with necessary attachments.
• Step 4: Pay the required filing fees online.
• Step 5: Obtain acknowledgment from MCA and maintain records for audit and compliance.

Benefits of Professional Filing

• Compliance Assurance: Filing within due dates avoids penalties under Companies Act.
• Accuracy: Expert review reduces chances of errors and form rejection.
• Time Saving: Professionals handle form preparation and submission efficiently.
• Record Keeping: Proper maintenance of statutory records for audits.