DPT-3 Filing: Due Date, Applicability, Documents and Penalty
Most companies in India accept money in forms that never look like a "deposit" on paper. A loan from a director, an advance from a customer, a bank overdraft, an unsecured loan from a promoter. None of these count as deposits under company law, yet the Ministry of Corporate Affairs still wants to know about them every year. That reporting happens through Form DPT-3, and getting the filing wrong (or skipping it) can cost a company far more than the modest fee attached to the form itself.
Here is what the form actually covers, who needs to file it, the current due date, and what happens if a company misses it.
What is Form DPT-3
Form DPT-3 is a return that companies file with the Registrar of Companies to report deposits and outstanding loans or money that isn't treated as a deposit under the Companies Act, 2013. The Ministry of Corporate Affairs introduced this requirement through the Companies (Acceptance of Deposits) Amendment Rules, 2019, working with the Reserve Bank of India to protect the interests of creditors and depositors.
The form was first rolled out as a one-time return covering money received between 1 April 2014 and 31 March 2019. Since that initial filing, DPT-3 has continued as an annual requirement, and it hasn't gone away.
Who has to file DPT-3
Nearly every company registered under the Companies Act has to file this return, whether or not it has accepted a single rupee in deposits. That includes private limited companies, public companies, and one person companies. Even a company with zero outstanding loans still needs to file what's called a NIL return, because there's no official ruling exempting NIL cases, and Registrars have penalised companies that assumed they didn't need to file.
A small set of entities are exempt from DPT-3:
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Government companies
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Banking companies
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Non-Banking Financial Companies (NBFCs) registered with the RBI
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Housing finance companies registered with the National Housing Bank
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Any company specifically notified under the proviso to Section 73(1) of the Companies Act
If a company doesn't fall into one of those five categories, filing is mandatory.
DPT-3 due date for FY 2025-26
The standard due date for the annual DPT-3 return is 30 June every year, covering the financial year that closed on 31 March. For FY 2025-26, that deadline would normally have been 30 June 2026.
This year carries a genuine update worth knowing about. Following a fire incident at the MCA's Data Centre on 5 June 2026, the Ministry issued General Circular No. 02/2026 dated 19 June 2026, granting a one-time relaxation on additional fees for FY 2025-26 filings. Companies can now file Form DPT-3 up to 31 July 2026 without paying the late fee that would otherwise apply. The extension only waives the additional fee, though. It doesn't change the underlying legal requirement to file, so companies still need to complete the return, just with a month of breathing room before the fee kicks in.
Filing early is still the safer route. Reconciling loan balances, collecting auditor certifications, and preparing the list of depositors takes time, and waiting until the last week of July puts unnecessary pressure on the finance team.
Transactions that count as deposits versus what doesn't
Rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014 lists a fairly long set of receipts that are excluded from the definition of "deposit," but they still need to be reported in DPT-3 if outstanding. These include:
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Amounts received from the government, or guaranteed by the government or a foreign government or bank
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Loans or facilities from Public Financial Institutions, insurance companies, or banks
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Amounts received from one company by another company
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Subscription money for securities, including call-in-advance
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Loans from a director, or from a relative of a director in the case of a private company, where that person held the relevant position at the time of lending
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Non-interest bearing security deposits from employees, capped at their annual salary
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Advances received for the supply of goods or services, or as a performance security deposit
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Convertible notes of Rs. 25 lakh or more received by a startup in a single tranche
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Secured bonds or debentures with a first charge, and non-convertible debentures without a charge on assets
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Unsecured loans from promoters
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Money from a Nidhi company, or subscriptions under the Chit Funds Act, 1982
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Amounts from SEBI-registered collective investment schemes, alternative investment funds, or mutual funds
If a company holds any of these as outstanding money at year-end, whether secured or unsecured, it has to show up in the return.
Information and documents needed for DPT-3
Before opening the form on the MCA portal, it helps to have the following ready:
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Company's CIN, registered email ID, and objects clause
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Net worth of the company
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Particulars of any charge created on assets
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Total amount outstanding as of the reporting date
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Credit rating details, where applicable
Supporting documents typically attached include the auditor's certificate, a copy of the trust deed (if one exists), the deposit insurance contract where relevant, a copy of the instrument creating any charge, a list of depositors (with matured deposits and uncleared cheques shown separately), and details of liquid assets. There's also room for an optional attachment if the company needs to explain anything the standard fields don't cover.
Filing fees
DPT-3 fees follow the schedule set out in the Companies (Registration Offices and Fees) Rules, 2014, and the amount depends on the company's authorized share capital. Filing after the due date attracts an additional fee on top of the standard charge, calculated based on the length of delay, unless a specific relaxation like the one issued for FY 2025-26 is in effect.
What happens if a company skips DPT-3
The penalties attached to non-compliance are steep enough that most companies treat this filing seriously even when it feels like a formality:
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Under Section 73 of the Companies Act, the company itself can face a penalty of at least Rs. 1 crore, or twice the deposit amount (whichever is lower), extending up to Rs. 10 crore.
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Officers in default can be jailed for up to seven years and fined at least Rs. 25 lakh, extending up to Rs. 2 crore.
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Under Rule 21, both the company and the officer in default face a fine of up to Rs. 5,000, plus Rs. 500 for every day the default continues.
Given the scale of these consequences relative to the effort of filing a NIL return, most compliance professionals recommend filing on time even when a company has no deposits or loans to report.
Frequently asked questions
Does a company with zero outstanding loans still need to file DPT-3?
Yes. There's no formal exemption for companies with nothing to report, so the safer and widely followed practice is filing a NIL return.
What is the extended due date for DPT-3 for FY 2025-26?
The original due date was 30 June 2026. Under General Circular No. 02/2026, companies can file without additional fees until 31 July 2026.
Are NBFCs required to file DPT-3?
No. NBFCs registered with the RBI are specifically exempt, along with banking companies, government companies, and housing finance companies registered with the National Housing Bank.
Is a loan from a director reported in DPT-3?
Yes, even though such loans aren't treated as deposits under the rules, they still need to be disclosed as outstanding money if the amount remains unpaid at year-end.
What happens if DPT-3 is filed late?
An additional fee applies based on the delay period, and continued non-compliance can trigger penalties under Section 73 and Rule 21 of the Companies (Acceptance of Deposits) Rules.