DPT - 3 Return Filing

Applicable to Companies registered until 31st March 2019

DPT - 3 Return Filing

What is DPT - 3 Return Filing ?

The rule 16A inserted in the Companies (Acceptance of Deposits) Rules, 2014 requires the filing of onetime return duly certified by the auditor of the company in the prescribed Form DPT-3. This disclosure, also known as Return of Deposits is an exercise wherein the company must ascertain the outstanding amount of any money received or loan which is outstanding as on 31st March 2019, and get it certified by the auditor of the company. The Form DPT-3 is exhaustive and must be filled carefully as the amounts must be disclosed in the correct column/Field in the form.

Along with the Form the Auditors Certificate need to be attached as an attachment, wherein auditor must certify in clear terms the Value of amount outstanding to any person and outstanding amount of loan if any taken by the company. The cut-off date for taking balance is 31st March 2019 and thus the provisions of filing the Return of Deposit is applicable to all companies. One of the prerequisites to filing DPT-3 is the finalization of books account and drafting of financial statement, which is sometimes. We at setindiabiz is capable and ready to work overtime to achieve full compliance of filing the DPT-3. Let's start now, without any further delay

Key Points

The DPT-3 (Return of Deposits) is applicable to all private limited companies, which also includes one person companies (OPC) which have been incorporated on or before 31st March 2020.

For the purpose of filing the return of deposits in form DPT-3, the financial statements must be prepared up to 31st March 2020. In other words, the cut-off date for the return filing is 31st March 2020.

As the return of deposits is about the outstanding of the amounts received by the company or any outstanding loan, it is necessary to complete the accounting and prepare a financial statement.

A certificate from the Auditor of the company is a mandatory attachment. Please note the certification has to be done by the statutory auditor only and not any other chartered accountant in practice.


DPT-3 is a return of Deposits or particulars of transaction not considered as deposit or both which is to be filed by every company, other than Government Company. The purpose is to provide the information to Registrar of Company about the loan/money received by the Company.

This is a legal requirement according to which every private company has to report in the form DPT-3 about the outstanding amount received or loan received by the company.

To file form DPT-3 you need to attach a scanned copy of the certificate issued by the auditor of the company certifying the outstanding amount received or loan which is outstanding as on 31st March 2020.