As per the Companies Act, 2013 (Rule 16 of the Companies (Acceptance of Deposit) Amendment Rules, 2019), all the organizations (except government organizations) are required to file a return in Form DPT 3 containing the details of outstanding loans.
The purpose of bringing Form DPT 3 in force is to safeguard the interest of deposit holders and creditors of the company. The filing of Form DPT 3 provides information to the registrar of companies (ROC) about the loans received by the company.
Therefore, the companies have to mandatorily file return DPT 3 containing
The companies can download Form DPT 3 from the MCA portal. It shall include details of both secured and unsecured loans.
The annual return is to be filed for the period 1st April 2019 to 31st March 2020. It shall include all loans outstanding amounts, i.e., amounts not classified as deposits as on date.
The one-time return shall be filed for a period after 1st April 2014, and the amount should have remained outstanding as of 31st March 2019.
Following companies have to compulsory file the DPT 3 form:
For filing Form DPT 3, the organizations are required to pay statutory fees to the ROC. It depends upon the paid-up capital of the company as mentioned below:
Company Share Capital | Statutory Fees to ROC (Rs) |
Less than 1,00,000 | 200 |
1,00,000 to 4,99,999 | 300 |
5,00,000 to 24,99,999 | 400 |
25,00,000 to 99,99,999 | 500 |
1,00,00,000 or more | 600 |
However, delay in filing Form DPT 3 attracts additional fee/late fee as:
Period of delays | Additional fee |
Up to 30 days | 2x of normal fees |
More than 30 days and up to 60 days | 4x of normal fees |
More than 60 days and up to 90 days | 6x of normal fees |
More than 90 days and up to 180 days | 10x of normal fees |
More than 180 days | 12x of normal fees |
Here is the list of documents that are required to be attached while filing Form DPT 3:
Step 1: Download the DPT 3 Form by visiting the MCA portal.
Step 2: Enter all the required details, such as
Step 3: Review the details to avoid any errors and check if everything is filled correctly. After that, sign the Form with the director’s digital signature.
Step 4: Upload the Form at the MCA portal with the applicable statutory fees.
Type of Return | Due Date |
Annual Return | On or before 30th June of the succeeding year |
One time return | On or before 29th June 2019 |
Non-filing or delay in filing DPT 3 Form attracts the penalty as below:
Section 73 | Penalty on company Lower of:
However, such a penalty may extend up to Rs. 10 crores.
Penalty on officer Every officer who is in default shall be liable for
|
Rule 21 | Penalty on company and officer in default
|
DPT 3 is a return that has to be filed by allthe companies online for reporting the outstanding loans, which are not treated as deposits.Companies can download Form DPT 3 easily at the MCA portal and follow the above-mentioned step to file it after paying the applicable fee. It is advisable to file the DPT 3 Form before the due date to avoid any penalty consequences.