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Form DPT-3 Filing

What Is DPT 3 Form?

Form DPT-3 is a deposits return that are furnished by the companies to display information about deposits and/or loan outstanding receipt
or money other than deposits. As per the latest amendment done by the ministry of corporate affairs, all companies except government
companies must file a one-time return for the outstanding loans, but it is not considered a deposit.
Latest Update - Form DPT-3 has been added to the list of forms available under the Companies Fresh Start Scheme (CFSS) 2020. As a result,
no late penalties will be assessed if the form is completed before September 30, 2021

In How Many Ways DPT 3 Form Can Be Filed?

There are two ways in which DPT-3 form can be filed –

 One time return
 Annual return

Form DPT-3 Filing

Who Is Exempt From DPT 3 Filing?

1 Banking Company
2 Non-Banking Financial Company
3 A registered housing finance company having registration with the National Housing Bank
4 Any other corporation that has been notified according to the proviso to subsection (1) of Section 73 of the Act.

What Is The Due Date For Filing DPT 3 Return?

The due date for filing the annual return is 30 June of every year.

What Documents Need To Be Submitted At The Time Of Filing Form
DPT-3?

Documents that need to be submitted along with DPT-3 are as follows –

 Copy of trust deed
 Copy of instrument creating the charge
 Auditor’s certificate
 Wherever available and specified in the form, a deposit insurance contract
 List of depositors (Deposits matured & Cheque issued but not yet cleared)
 Liquid assets details

Tenure Of DPT-3 Filing Return

The one-time return must be filed for the period beginning 1 April 2016 and ending 31 March 2021. As a result, all receipts collected during this period and still outstanding as of March 31 2021 were required to be reported. The yearly return covers the financial year beginning 1st April 2020 and ending 31st March 2021. This return will include all outstanding balances as of the due date.

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