Ensure your company avoids late filing penalties by submitting Form DPT-3 on time. Learn about the Form DPT-3 filing deadline, due dates & penalties. You cannot overlook the Form DPT-3 Filing Deadline if your company has ever received non-deposit funds, took advances from clients, or borrowed money from a director.
Every year, all qualified businesses must submit this document to the Ministry of Corporate Affairs (MCA), which details any funds received that do not qualify as deposits under the Companies Act. Failing to do so damages your company’s compliance standing with ROC in addition to resulting in financial fines.
What is Form DPT-3?
Section 73 of the Companies Act 2013 and Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014 require the filing of Form DPT-3, a statutory return. It is essentially a deposit return or the particulars of transactions that are not considered deposits.The form captures:
- Secured/Unsecured Loans
- Inter-corporate borrowings
- Advances from customers
- Security deposits
- Funds received from directors or promoters
What most companies miss is this: even if the money isn’t legally a deposit, you still need to disclose it through Form DPT-3.
What is the Form DPT-3 Filing Deadline?
Form DPT-3 Annual disclosures for the fiscal year ending March 31st must be submitted by June 30th. It is anticipated that, subject to MCA notifications or delays, the DPT-3 for FY 2024–2025 will be due on June 30, 2025.
Types of Filings:
- One-time Return – If you’re filing for the first time for historical data.
- Annual Return – Filed every year for outstanding loans not classified as deposits.
Make sure you’re filing the correct type. Errors here are one of the top reasons companies get flagged during ROC scrutiny.
What Happens If the DPT-3 Filing Deadline Is Missed?
Your company may suffer significant losses if you miss the Form DPT-3 filing date.
MCA-levied Penalties:
- ₹5,000 for the company for initial default
- ₹500/day thereafter until the form is filed
- Officers in default (directors/CS) face personal penalty
- Risk of director disqualification in case of repeated non-compliance
That’s not just a late fee. It’s a regulatory red flag.
Applicability: Who Must File Form DPT-3?
Applicable to:
- Private Limited Companies
- Public Limited Companies
- One Person Companies (OPC)
Exemptions:
- Government Companies
- NBFCs
- Banking Companies
If your company has received any funds that are not deposits as per the Act, you are required to file. Many businesses must file a nil return even if there are no such transactions in order to remain in compliance.
Important Points (Data & Statistics):
- MCA data for FY 2023–2024: More than 4.5 lakh businesses submitted Form DPT-3.
- Penalty for a 90-day delay? Easily crosses ₹50,000+
- Most penalties stem from misclassification or total non-filing, especially among MSMEs
- 1 in 3 startups misses DPT-3 due to lack of dedicated ROC handling
Common Mistakes in DPT-3 Filing
- Putting a loan to a deposit (and vice versa)
- Not filing a nil return when no deposits exist
- Submitting without professional certification
- Filing incorrect attachments or outdated formats
- Assuming DPT-3 isn’t applicable to private limited companies
Each of these can be avoided with proper legal oversight.
How Cretum Advisory Helps You File Form DPT-3 with Ease?
At Cretum Advisory, we’ve helped 300+ companies — from early-stage startups to well-funded businesses — file Form DPT-3 on time, with zero penalties or rejections. We also offer comphresenive services like- GST, Income Tax , Litigation, Financial Advisory Services, Transaction Structuring , and Audit.
Here’s how we simplify the process:
Our ROC Compliance Services:
Service Description
| Form DPT-3 Filing Accurate preparation & filing on MCA portal |
| Loan & Advance Classification Review all funds to ensure proper disclosure |
| Board Resolutions Drafting As required for loans from directors/shareholders |
| ROC Compliance Tracking Annual ROC calendar with reminders |
| Professional Certification CA/CS certification support as per MCA norms |
| Startup & MSME ROC Plans Affordable packages for small businesses & founders |
The Final Thought
Missing the Form DPT-3 filing deadline isn’t just an administrative error — it’s a compliance risk that can cost you money, regulatory goodwill, and even director eligibility. With the MCA becoming increasingly strict on ROC filings, businesses (especially startups and MSMEs) cannot afford to take this lightly.
Whether you’re a founder juggling multiple responsibilities, a CFO managing complex fund flows, or a compliance manager in a growing company — having the right advisory partner ensures you never fail to meet a deadline, stay clear of classification mistakes, and file with assurance. Form DPT-3 is not voluntary; it is a yearly regulation requirement.
Frequently Asked Questions
Q1. Is DPT-3 applicable if we haven’t taken any loans?
Actually to avoid default, you might still have to submit a nil return.
Q2. Does DPT-3 apply to loans from directors?
Yes. These are included under non-deposit transactions and must be reported.
Q3. Can I file DPT-3 without CA or CS certification?
Only in rare cases. For most filings, professional certification is mandatory.
Q4. Can DPT-3 be revised once submitted?
No. There’s no provision for revision. That’s why accuracy is crucial.
Q5. What are the documents needed for filing?
You’ll need:
- Audited financials
- List of loans/advances
- Board resolution (if applicable)
- Auditor certificate (in some cases)