DPT-3 filing is the annual return that companies file with the Registrar of Companies to report deposits they hold and the money they have received that is not treated as a deposit, such as certain loans from directors. It is filed under section 73 and rule 16 and rule 16A of the Companies (Acceptance of Deposits) Rules, 2014 and applies to almost every company, even if no deposits were accepted. This page explains what to report, due dates, fees, consequences and how to avoid errors.
What is DPT-3?
The Companies Act, 2013 regulates how companies raise money from the public and from members. A 'deposit' includes any receipt of money by way of deposit or loan or in any other form, subject to exclusions in the Rules. The law restricts deposits for private companies and sets conditions for public companies, and it requires companies to report both deposits and certain exempt receipts to the ROC.
Form DPT-3 is the vehicle for this reporting. Rule 16 deals with the return of deposits, and rule 16A requires every company other than a Government company to file particulars of transactions that are not considered deposits. That second part is why most private companies, even those that never take public deposits, file DPT-3 each year with their outstanding loans from directors, inter-company loans and similar items.
The due date is 30 June each year for the position at the end of the previous financial year. For FY 2025-26, MCA General Circular No. 02/2026 dated 19 June 2026 is reported to have extended the due date to 31 July 2026 after a fire at the MCA data centre, with the additional fee waived for filings by that date. That date has now passed, so filings after 31 July 2026 are expected to carry the usual additional fee. Please confirm the circular on the MCA website.
DPT-3 filing is a data-heavy exercise. The figures must match the balance sheet, the loan confirmations, the director declarations and the notes to accounts. Where this is done carelessly, loans are mistaken for deposits or deposits are missed.
Who needs to file DPT-3?
The return applies broadly. A company should file DPT-3 if:
- It is a private company, public company, One Person Company or section 8 company that is not a Government company
- It has borrowed money from directors, members or other companies that falls within the exempt categories in the Rules
- It holds outstanding advances, security deposits or share application money pending allotment that must be reported
- It has accepted deposits from members or the public in accordance with sections 73 and 76, which require Part I reporting
- It had no outstanding amount, in which case a nil return is generally recommended; confirm the position for your company
- NBFCs, banking companies and LLPs are generally outside this return, with their own regulators and rules
Benefits of Return of Deposits (DPT-3)
Clear separation of loans and deposits
Preparing the return makes you classify each inflow correctly, which prevents accidental breach of the deposit restrictions.
Avoiding additional fees
Late filing is charged as a multiple of the normal fee that increases with the length of delay.
Defensible records
Director declarations, loan agreements and balance confirmations that support DPT-3 also support the financial statements.
Reduced regulatory risk
Reporting exempt receipts openly and in time reduces the risk that they are later challenged as deposits.
Better due diligence outcome
Investors and banks look for a clean history of DPT-3 and loan records.
Applicability and conditions
Before preparing the return, classify every receipt and settle the following:
- Which receipts are deposits and which fall in the exclusions in rule 2(1)(c) of the Deposit Rules, such as bank borrowings and certain loans from directors
- For director loans, whether a declaration that the money is not borrowed from others is on record, because the exemption depends on it
- For advances, whether goods or services are delivered within the allowed period, otherwise the advance may become a deposit
- For private companies taking money from members, whether the conditions in the Rules, including the limit and declarations, are met
- Whether the company is a Government company, NBFC or other category with a separate regime
Documents required
Financial and ledger documents
- Audited financial statements as on 31 March
- Ledger of loans, deposits, advances and share application money with opening, receipts, repayments and closing balances
- Interest computations and repayment terms for each lender
Supporting declarations and agreements
- Director declarations that loans are given from own funds and not borrowed from others
- Loan agreements and board or shareholder resolutions approving the borrowings
- Balance confirmation letters from lenders
- Details of any deposits accepted, with deposit insurance, repayment reserve and deposit receipts where applicable
Company and signing documents
- Digital Signature Certificate of the signing director
- Auditor's certificate where required for deposits
- Company's MCA V3 login and share capital details for the fee
Step-by-step DPT-3 filing process
The method is to classify first, reconcile second and file last. Filing without classification is where errors begin.
Extract all borrowings and advances
From the trial balance, list every loan, advance, deposit and share application balance with party details and dates as on 31 March.
Classify each item
Mark each as an actual deposit, an exempt receipt under the Rules or an item outside the return. Review any item you cannot place with a professional.
Collect declarations and confirmations
Obtain director declarations, lender confirmations and loan agreements, since the exemptions depend on them.
Reconcile with the accounts
Match the totals to the balance sheet and the notes. Differences are the first thing a reviewer will question.
Prepare the form
Complete the exempt receipts part and, if deposits exist, the deposits part with the required details.
Obtain certification where needed
Get the auditor's certificate for deposits where required, and decide whether a professional certificate is needed for the exempt receipts part.
File with DSC and pay fee
Submit on the MCA V3 portal with the director's DSC, pay the filing fee and any additional fee, and save the SRN.
Plan the year ahead
Set up a process to record director declarations when each loan is taken, so that next year's return is ready. See also ROC annual filing for the linked annual forms.
Government fees and late fee
The normal filing fee is commonly stated as ₹200 to ₹600 depending on authorised share capital, and the additional fee for late filing is a multiple of that fee, rising from about two times to twelve times with the length of delay. Because these figures come from secondary sources, confirm the amount computed by the portal.
| Item | Amount | Note |
|---|---|---|
| Normal filing fee | ₹200 to ₹600 | Depends on authorised capital; per secondary source |
| Additional fee for late filing | Multiple of the normal fee | Rises with delay, up to about twelve times; portal computes it |
Professional charges are quoted separately after reviewing your case. Government fees are paid directly to the authority.
DPT-3 due date and timeline
The standard due date is 30 June each year, for the position as on 31 March. For FY 2025-26 the due date was reported to be extended to 31 July 2026 under MCA General Circular No. 02/2026 dated 19 June 2026, with no additional fee for filing by that date. The same report says the circular does not extend the date beyond 31 July 2026. If your FY 2025-26 return is still pending, file immediately and expect the additional fee.
| Stage | Typical time |
|---|---|
| Standard annual due date | 30 June |
| FY 2025-26 reported extended date | 31 July 2026, additional fee waived for filings by this date |
| Data classification and reconciliation | Varies; start in April |
| Portal filing | Same day once data and DSC are ready |
Frequency of the return
DPT-3 is an annual return. Each filing reports the position as on 31 March of the year, and the next return is due by 30 June the following year. Where a company still has receipts to report from earlier years, the closing balance appears again each year until it is repaid or converted. A company that has no outstanding exempt receipts is generally advised to file a nil return for clarity, and confirmation of this approach is worth taking for each case.
Compliance linked to deposits and loans
- Obtain a director declaration each time a loan is taken from a director, and keep it on file
- Disclose the loans in the financial statements and keep the notes consistent with DPT-3
- Check section 185 and 186 limits for loans and investments where the company itself lends
- File charge forms for any secured borrowing as required
- File ROC annual filing forms with consistent figures
- For companies accepting deposits, maintain the deposit repayment reserve and the register of deposits
Deposits vs exempt receipts in DPT-3
| Point | Deposits (rule 16) | Exempt receipts (rule 16A) |
|---|---|---|
| What it covers | Money accepted as deposits from members or the public under sections 73 and 76 | Money received that the Rules exclude from deposits, such as certain director or inter-company loans |
| Who usually reports | Companies that have actually accepted deposits | Almost every company other than a Government company |
| Key support | Deposit insurance, repayment reserve and auditor certificate where required | Director declarations, loan agreements and lender confirmations |
| Main risk | Contravention of sections 73 or 76 with severe penalty under section 76A | Reclassification as a deposit if the conditions of the exemption fail |
Common mistakes & rejection reasons
Assuming no filing is needed without deposits
Rule 16A requires reporting of exempt receipts such as director loans. A company that never took public deposits can still have a filing.
Missing the director declaration
A director's loan is exempt only when supported by the declaration that the money is not from borrowed funds. Without it the loan can be treated as a deposit.
Treating customer advances loosely
Advances that are not adjusted against delivery within the permitted period risk reclassification as deposits.
Reporting net instead of gross
The return asks for the outstanding amount at the date, with lender-wise details. Netting off repayments hides the position.
Not matching the balance sheet
Totals that differ from the audited accounts lead to queries and amended filings.
Skipping the nil return
Where there is nothing outstanding, a nil filing keeps the record continuous, and the position should be confirmed rather than assumed.
Penalties for non-compliance
Late filing carries an additional fee. The larger risk lies in the deposit provisions themselves: accepting or renewing deposits in contravention of sections 73 or 76 attracts severe fines under section 76A, and officers in default can face imprisonment. The exact fine amounts differ between the sources we reviewed, so they are not quoted here. Please read section 76A on India Code and take advice before addressing any suspected unlawful deposit.
Practitioner tips
- Start the DPT-3 working in April, not June. Classifying a year of transactions and chasing director declarations takes longer than the form itself.
- Put a standing declaration template in your loan-taking process, so the director signs it on the day of the transfer. Back-dated paperwork is hard to defend.
- Run a quick test on every credit entry in the loans and advances accounts: who gave the money, on what terms, with what paper. Items that fail the test get a closer look before filing.
- Keep a lender-wise schedule that the auditor, the tax return and DPT-3 all use. Three different schedules for the same loans is how mismatches occur.
- If you find a receipt that looks like an unlawful deposit, do not simply file around it. Get legal advice on repayment and disclosure first.
How Lawgical Guru helps
Classification review
We review your loans, advances and deposits and help classify each as a deposit, an exempt receipt or outside the return.
Declaration and documentation
We prepare director declaration formats and check loan documentation so exemptions are supported.
DPT-3 preparation and filing
We prepare and file DPT-3 on the MCA V3 portal, including nil returns, and coordinate DSC and certification.
Back-year and late filings
For missed years, we sequence the pending filings and explain the additional fee exposure.
Linked compliance
We align DPT-3 with accounting and bookkeeping, ROC annual filing and MSME Form 1 for a consistent compliance calendar.
Return of Deposits (DPT-3): frequently asked questions
What is DPT-3?
DPT-3 is the annual return of deposits that companies file with the Registrar of Companies on the MCA portal. It reports deposits held and the money received that is not treated as a deposit, such as certain director loans, as on 31 March.
What is the due date for DPT-3?
The due date is 30 June each year. For FY 2025-26, a reported MCA circular extended it to 31 July 2026 with the additional fee waived for filings by that date. Filings after that carry the usual additional fee, so file at once if pending.
Is DPT-3 mandatory for a private limited company?
Yes, in most cases. Rule 16A requires every company other than a Government company to report transactions not considered deposits, for example director loans. A private company that has no such balances is generally advised to file a nil return.
Is a director loan reported in DPT-3?
Yes, an exempt director loan outstanding at year-end is reported under the exempt receipts part. The exemption relies on a declaration from the director that the money is not borrowed from others, so keep that declaration with the loan agreement.
What is the penalty for not filing DPT-3?
Late filing attracts an additional fee that rises as a multiple of the normal fee. Unlawful deposits attract severe consequences under section 76A. The fine amounts differ between sources, so check section 76A on India Code and take advice.
Do I file DPT-3 if there are no deposits or loans?
A nil return is generally recommended where nothing is outstanding, so that the ROC record stays continuous. Because practice and form instructions can change, confirm the position for your company before deciding to skip the filing.
Is DPT-3 applicable to LLPs?
No. DPT-3 is a Companies Act return. LLPs are governed by the LLP Act, 2008 and have their own annual filings. NBFCs and banking companies are also covered by separate regulators and are generally outside this return.
What is the difference between rule 16 and rule 16A in DPT-3?
Rule 16 covers the return of deposits actually accepted by the company. Rule 16A covers particulars of transactions that are not considered deposits. Most private companies report only under rule 16A, while deposit-accepting companies report under both parts.
Is an auditor's certificate needed for DPT-3?
An auditor's certificate is typically needed where the company reports deposits. For the exempt receipts part, a director may be able to certify, but form instructions change, so check the current requirement on the MCA portal before filing.
Are advances from customers a deposit?
Not always. Advances received for supply of goods or services are excluded if they are adjusted within the period set in the Rules. Advances held beyond that period without delivery can be reclassified as deposits, so track them through the year.
Reviewed by Satyam Gupta, Company Secretary (CS) & Advocate
8+ years of industry experience. This page was last reviewed on 16 October 2026 against the official sources below. Rules and fees change — confirm on the official portal before you apply.