{"id":39300,"date":"2025-06-13T11:53:46","date_gmt":"2025-06-13T06:23:46","guid":{"rendered":"https:\/\/www.kanakkupillai.com\/learn\/?p=39300"},"modified":"2025-06-13T11:53:46","modified_gmt":"2025-06-13T06:23:46","slug":"form-dpt-3-applicability-and-due-date","status":"publish","type":"post","link":"https:\/\/www.kanakkupillai.com\/learn\/form-dpt-3-applicability-and-due-date\/","title":{"rendered":"Form DPT-3 Applicability and Due Date"},"content":{"rendered":"

The Ministry of Corporate Affairs (MCA) has laid down several legal compliances that companies registered under the Companies Act, 2013, must adhere to in order to maintain transparency, accountability, and financial integrity. Among all the regulatory requirements, companies that accept deposits have to ensure timely DPT-3 filing. DPT-3 filing<\/a><\/strong> is related to the declaration of deposits by companies, in which the company has to provide a detailed report on the nature, amount, and terms of the deposits accepted during a financial year. DPT-3 filing became mandatory in 2019 with a notification issued by the Ministry of Corporate Affairs (MCA). Prior to this, companies were not required to disclose such deposits in a structured manner, which led to significant issues, including unregulated financial activities, a lack of transparency, and concerns over the improper handling of public funds.<\/p>\n

In this blog, we will explore the meaning, applicability, due dates, exemptions, and the correct filing process.<\/p>\n

What is Form DPT-3?<\/h2>\n

DPT-3 is an annual declaration that all companies have to submit to the Ministry of Corporate Affairs (MCA) containing the details of the deposits accepted by the company during a financial year. Section 73 of the Companies Act, 2013 mandates that every company that has received or renewed any deposit has to file a return with the Registrar containing the particulars of the deposits within three months from the end of each financial year. The primary objective of the DPT-3 filing is to maintain transparency regarding the company\u2019s economic activities, particularly in relation to the acceptance of public deposits.<\/p>\n

Who Needs to File DPT-3?<\/h2>\n
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  1. Companies Accepting Public Deposits: Companies that have received public deposits during the financial year need to file this form.<\/li>\n
  2. Companies Not Accepting Deposits: Even if the company has not accepted any deposits during the financial year, they have to file this form every year to declare the same.<\/li>\n
  3. Private Companies: A Private company<\/a> that has accepted public deposits has to file the DPT-3 form<\/a>.<\/li>\n
  4. One Person Company<\/a> (OPC)<\/li>\n
  5. Section 8 Companies (for non-deposit receipts)<\/li>\n<\/ol>\n

    Types of DPT-3 Filings<\/h2>\n

    There are two modes of filing DPT-3:<\/p>\n

      \n
    1. One-Time Return<\/strong><\/li>\n<\/ol>\n

      Applicable when a company is reporting outstanding amounts that are not classified as deposits as of March 31 of a specific year.<\/p>\n

        \n
      1. Return of Deposits<\/strong><\/li>\n<\/ol>\n

        Required only if the company has accepted deposits as defined under Section 2(31) of the Companies Act, 2013.<\/p>\n

        Who is Not Required to File Form DPT-3?<\/h2>\n

        Form DPT-3 must be filed by all companies, whether public or private, except:<\/p>\n