Annual Return
All companies with deposits or exempted transactions. Due 30 June every year for the FY ending 31 March. This is the form almost every company files.
DPT-3 FILING
Dpt3-Filing Registration
Annual return of deposits under Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014. Report outstanding deposits and exempted transactions (director loans, shareholder loans, inter-corporate deposits) as on 31 March. Due by 30 June every year. Avoid heavy penalties and protect exempted classification.
30 JuneAnnual Deadline
DedicatedExpert Assistance
DedicatedExpert Assistance
BEFORE 30 JUNE
Get Expert Consultation
Fill out the form to consult our specialists for DPT-3 return of deposits filing.
Thanks! Your consultation request has been received. Our expert will contact you shortly.
SAMPLE
DPT-3 Filing Certificate
Government Authority / MCA — sample official certificate
Illustrative sample. Your official certificate is issued after approval.
01
Rule 16 · Section 73
Annual return of deposits and exempted transactions under Companies (Acceptance of Deposits) Rules
02
Due: 30 June
For the financial year ending 31 March. File every year if you have deposits or exempted amounts
03
Director & Shareholder Loans
Most private companies file to claim exempted classification under Rule 2(1)(c)
04
Heavy Penalties
Non-filing can attract Rule 21 penalties and Section 73/76A consequences up to ₹1 crore / imprisonment
OVERVIEW
What is DPT-3 Filing?
DPT-3 is the annual return of deposits filed with the Registrar of Companies under Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014. It discloses a company’s outstanding deposits and transactions not treated as deposits (exempted under Rule 2(1)(c)) as on 31 March, and is due by 30 June each year.
Filing is governed by Sections 73, 76 and 76A of the Companies Act, 2013. It applies to private limited companies, OPCs, public companies and Section 8 companies. Government companies, banks and RBI-registered NBFCs are generally exempt. Private companies typically file to report director loans, shareholder loans and inter-corporate deposits so those amounts remain treated as exempted rather than as regulated deposits.
Governing Law
Section 73 · Rule 16
Due Date
30 June every year
As On
31 March of the FY
Gov Fee
₹200–₹600 (by capital)
WHO MUST FILE
Applicability
| Must File DPT-3 | Generally Exempt |
|---|---|
| Pvt Ltd with director / shareholder loans | Government companies |
| OPC with exempted transactions | Banking companies |
| Public companies accepting deposits | RBI-registered NBFCs |
| Section 8 with outstanding amounts | Housing finance (NHB-registered) |
| Holding/subsidiary inter-corporate loans | LLPs (not under this form) |
Private companies are not exempt. Filing is how you claim the exempted classification for director and shareholder loans. Not filing can cause those amounts to be treated as deposits under Section 73.
TYPES OF FILING
Annual vs One-Time vs Event-Based
One-Time Return
Covered outstanding amounts from April 2014 to March 2019. Deadline was May 2019. No longer applicable for new filings.
Return of Deposits (Event)
Eligible public companies accepting or renewing public deposits. Within 30 days of acceptance. Rare for most private companies.
Nil Filing
If there are no outstanding deposits or exempted transactions as on 31 March, annual DPT-3 may not be required for that year. Confirm with current MCA practice.
DEPOSITS VS EXEMPTED
Why Classification Matters
Deposits
Money received with a repayment obligation, regulated under Section 73. Requires credit rating, circular (DPT-1), insurance, trustee and other formalities for public deposits.
Exempted (Rule 2(1)(c))
16 categories excluded from deposit rules — including loans from directors, certain shareholder amounts, inter-corporate deposits, advances for goods/services and employee amounts (subject to conditions).
Why File
Filing DPT-3 is the mechanism to disclose and claim exempted status. Without filing, amounts can be treated as deposits and attract full Section 73 consequences.
Common Private Co. Items
Director loans, shareholder loans and inter-corporate deposits are the most frequent reasons private limited companies and OPCs file DPT-3.
DUE DATE
30 June Every Year
Reporting Date
Outstanding deposits and exempted transactions as on 31 March of the financial year.
Filing Deadline
30 June of the following year. For FY ending 31 March 2026, due by 30 June 2026.
No Routine Extension
Unlike the one-time 2019 return, the annual 30 June deadline is not typically extended by MCA.
New Companies
File if you have any outstanding deposit or exempted amount as on 31 March of the first relevant year.
PROCESS
How We File DPT-3
1. Analyse Loans & Deposits
Review outstanding amounts as on 31 March — director loans, shareholder loans, ICDs, advances and any public deposits.
2. Classify
Map each item to deposit vs Rule 2(1)(c) exempted category so the form is correct and rejections are avoided.
3. Prepare Form
Fill DPT-3 with company details, amounts and classifications. Coordinate auditor certificate if required for deposit category.
4. Submit on MCA
Affix DSC, pay government fee, submit on MCA V3. Obtain SRN and filing confirmation.
5. Archive & Remind
Share acknowledgment and set next-year reminder so the annual cycle is not missed.
PENALTIES
Cost of Non-Compliance
| Default | Consequence (Indicative) |
|---|---|
| Late / non-filing of DPT-3 | Rule 21: fine up to ₹5,000 + ₹500/day (company and officers); MCA additional fee 2×–12× normal fee |
| Deposit acceptance without compliance | Section 73/76A: company fine up to ₹1 crore (or more by scale); officers — imprisonment up to 7 years + fine |
| Wrong classification | Risk of amounts being treated as deposits; ROC query or rejection of form |
WHY CHOOSE US
Why Corporate Mart for DPT-3?
Correct Classification
Director loans, shareholder loans and ICDs mapped to the right Rule 2(1)(c) categories so exemptions are preserved.
Before 30 June
We prioritise filing well before the deadline so additional fee multipliers and Rule 21 penalties are avoided.
Private Co. Focus
Most of our DPT-3 work is for private limited companies and OPCs claiming exempted status — not only public deposit-takers.
MCA Submission & SRN
Form prepared, DSC coordinated and submitted; SRN and acknowledgment shared for your records.
Analyse → Classify → DPT-3 → MCA Submit → SRN
FAQ
Frequently Asked Questions
30 June every year for the financial year ending 31 March. For FY ending 31 March 2026, file by 30 June 2026.
Yes, if they have outstanding deposits or exempted transactions (e.g. director loans, shareholder loans, inter-corporate deposits) as on 31 March. Filing is how you claim the exempted classification under Rule 2(1)(c).
Yes. Director loans are typically exempted under Rule 2(1)(c), but they must still be reported in DPT-3 to claim that status. Not filing can cause them to be treated as deposits.
No. DPT-3 applies only to companies under the Companies Act, 2013. LLPs are governed by the LLP Act and do not file this form.
Typically ₹200 to ₹600 based on authorised share capital. Paid at actuals on the MCA portal at the time of filing.
Rule 21: fine up to ₹5,000 plus ₹500 per day of continuing default (company and officers). MCA additional fees of 2× to 12× the normal fee for late filing. Deposit violations under Section 73/76A can attract much higher company fines and imprisonment for officers.
Often required when the company has deposits under Section 73/76. For many private companies reporting only exempted transactions, the form may be filed with the details and classification without a separate deposit auditor certificate — confirm based on your category of amounts.
If there are no outstanding deposits or exempted transactions as on 31 March, annual DPT-3 may not be mandatory for that year. Confirm with current MCA guidance for your case.
