DPT-3: Return of Deposits
Prepare the details for the annual return of deposits and of money received that is not treated as deposits, filed with the ROC by 30 June.
What it is
Under Section 73 of the Companies Act, 2013 and Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014, every company other than a government company files an annual return in Form DPT-3 by 30 June, giving details of deposits and of outstanding receipts that are not deposits (Rule 16A), as on 31 March. Common exempt items are loans from directors with a declaration, borrowings from banks, advances from customers and share application money pending allotment.
When it is used
- Annual compliance by 30 June each year.
- Companies with director loans, bank borrowings or customer advances.
- Checking that receipts qualify as exempt from the deposit rules.
What the template covers
- Company name, CIN and registered office
- Financial year and as-on date
- Type of return
- Deposits from public and members
- Exempt receipts: bank borrowings, director loans, convertible instruments, advances, share application money
- Auditor's certificate, authorised director and date
Details you will need
The generator asks for the following. Fields marked with an asterisk in the form are required; the rest can be left blank and filled in later in Word.
Company
Company Name; CIN; Registered Office
Filing
Financial Year; As on Date
Type
Type of Return
Deposits
Deposits Accepted from Public (₹); Deposits from Members (₹)
Non-Deposit Receipts
Borrowings from Banks/FIs (₹); Loans from Directors / Promoters (₹); Compulsorily Convertible Instruments (₹); Advances from Customers (₹); Share Application Money (₹)
Audit
Auditor Certificate Attached?
Authentication
Authorised Director; DIN; Date of Filing
Stamp duty, registration and filing
Where the company has accepted deposits, the return is accompanied by an auditor's certificate. Late filing attracts additional fees and penalties. Loans from directors are exempt only with the declaration that the money is not borrowed from others. Check the current form on mca.gov.in.
Generate the DPT-3 — Return of Deposits
Fill in the form and download the draft as a Word file. It is a general template, not legal or professional advice; have it reviewed for your facts before you sign or rely on it.
Need this checked against your facts, or the registration or filing that follows (e.g. the MCA e-form filing)? Contact SKAG and Associates
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Frequently asked questions
Is DPT-3 required if the company has no deposits?
Yes, if it has outstanding receipts that are not deposits, such as director loans or bank borrowings. A company with none of these may not need to file.
What is the due date for DPT-3?
30 June each year, for the position as on 31 March.
Are advances from customers deposits?
Advances for supply of goods or services are exempt if adjusted within the period allowed, generally 365 days.
This page gives general information for reference only. Laws, stamp duty rates and filing requirements change and differ between States, so confirm the current position for your case. Related: all document templates · free tax calculators · compliance calendar and guides.