Deposit return filing
Category: ROC & Annual Compliance. From ₹2,499. Typical timeline: Annual.
Overview
DPT-3 is the annual return every company must file with the ROC to report outstanding loans, deposits and other receipts of money that are not treated as deposits under the Companies (Acceptance of Deposits) Rules, 2014, such as director loans, inter-corporate loans and advances from customers. It gives the MCA visibility into a company's external borrowings and receipts outside the banking system, and is mandatory even for companies with no deposits, since most also have some loans or advances to report.
Who needs it
- Private companies that have taken unsecured loans from directors or shareholders
- Companies with inter-corporate loans or advances outstanding at year-end
- Startups that have received advances against future equity or convertible instruments
- Companies confirming a "one-time return" for deposits/loans outstanding as on 1 April 2014 onward, where applicable
Eligibility
- Every company (private, public, one person company) other than government companies, in specified circumstances
- Applies whether the company has accepted actual "deposits" or simply has outstanding loans/advances that fall outside the deposit definition
- Filing is required even for companies with a nil position, in most practical cases, to confirm figures as on 31 March
Documents required
- Auditor's certificate confirming figures reported in the return
- Statement of outstanding loans/deposits as on 31 March
- Board resolution authorising the filing
- List of lenders with amounts, dates and terms of loans/advances
- Latest audited financial statements
Process
- Compile outstanding balances — List every loan, advance or deposit-like receipt outstanding as on 31 March of the financial year.
- Auditor certification — The statutory auditor certifies the figures and confirms none of them qualify as a restricted "deposit."
- Board approval — The board passes a resolution authorising the return to be filed.
- File Form DPT-3 — The certified form is filed on the MCA portal within the prescribed timeline.
Government fees
- MCA filing fee (DPT-3): Based on authorised share capital, per MCA fee schedule
- Late filing: Additional fee per day of delay under Companies (Registration Offices and Fees) Rules
Professional fee
Our fee starts at ₹2,499, covering compilation of the loan/deposit statement, auditor coordination and filing.
Timeline
Preparation and filing typically take 3–5 working days once the auditor's certificate is available; the statutory due date is 30 June each year for the position as on 31 March.
Deliverables
- Filed Form DPT-3 with SRN
- Auditor-certified statement of outstanding loans/deposits
Frequently asked questions
Do we need to file DPT-3 if we have no deposits at all?
If the company has any outstanding loans, inter-corporate deposits or advances that are excluded from the deposit definition, a return is still required; only companies with genuinely nil outstanding amounts across all categories can skip it.
Is director loan covered under DPT-3?
Yes, unsecured loans from directors are reportable, though they are excluded from the restrictive "deposit" definition subject to the director furnishing a declaration that the funds are not borrowed.
What is the due date every year?
DPT-3 is due by 30 June for figures as on the preceding 31 March.
Common mistakes
- Treating DPT-3 as applicable only when the company has "deposits" in the colloquial sense
- Missing the auditor's certificate requirement before filing
- Not obtaining the director's declaration for loans treated as exempt
- Filing late and incurring the additional MCA fee
Penalties for non-compliance
- Additional filing fee that increases with each day of delay beyond the due date
- Company and officers in default can face fines under the Companies Act for non-compliance
- Discrepancies can invite ROC scrutiny during other filings or approvals
Legal references
- Companies Act, 2013 — Section 73 and 76 govern deposits
- Companies (Acceptance of Deposits) Rules, 2014 — Rule 16 and 16A prescribe Form DPT-3
- MCA General Circulars clarifying reporting of exempted deposits
What will this cost you?
Adjust the options below for an instant, indicative estimate. Final pricing is confirmed once our team reviews your specific documents.
All catalogue prices are exclusive of GST. Tax (typically 18%) is calculated and added at checkout. Government fees vary by state and are confirmed before filing.
Packages for this service
Every tier includes the same filing accuracy and compliance review — the difference is turnaround priority, support access and how hands-on we are with your documents.
Indicative tiers — talk to us to confirm exact scope and pricing for your business.
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