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Set up a sole DPT-3 Filing Firm

  • DPT -3 Filing must be completed by all companies having loans. If your company has loan, file DPT-3 through Compliance Gurukul.
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Register DPT-3 Filing Firm Online through Compliance Gurukul

You can easily complete DPT-3 Filing firm registration online through Compliance Gurukul. For a sole DPT-3 Filing registration, only the PAN & Aadhaar card of the business owner is required. We can help you obtain the following registrations in less than 15 days:

  • GST Registration
  • Zero-Balance Business Current Account with Compliance Gurukul Software

Once, you have registered for the DPT-3 Filing firm registration online on Compliance Gurukul, please follow the steps below and upload the following documents by logging into Compliance Gurukul Software.

  • Step 1: Login to Compliance Gurukul Software using the email address for payment.
  • Step 2: Go to Services Tab & Select DPT-3 Filing Engagement
  • Step 3: Upload your PAN & Aadhar Card Copy
  • Step 4: An Compliance Gurukul Registration Expert will file the registration application with GST Department and Bank for Current Account.
  • Step 5: Access to Compliance Gurukul Software is for GST invoicing, GST filing and other services.

Form DPT-3 Return Filing

Every company, excluding government companies, must file a return of deposits in Form DPT-3 with the Ministry of Corporate Affairs (MCA) by June 30th each year. This return should include details of deposits, outstanding loans, and any amounts received that do not qualify as deposits as of March 31st of that year. DPT-3 return is audited by the company's auditor to ensure accuracy and compliance.

Introduction to DPT-3 Filing

To safeguard the interests of creditors and depositors, the Central Government, in consultation with the Reserve Bank of India, introduced an amendment to the Companies (Acceptance of Deposits) Rules 2014 through the Companies (Acceptance of Deposits) Amendment Rules 2019.

In line with this, MCA, vide its notification dated 22nd January 2019, notified that every company other than a government company must file a one-time return in DPT 3. It is also required to be filed annually. Accordingly, a sub-rule (3) was inserted after sub-rule (2) in Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014, which reads as follows:

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Document requirement for Filing Form DPT-3:

To complete the filing of Form DPT-3, the following documents are typically required:

  • Auditor's Certificate: An auditor's certificate verifying the information provided in the DPT-3 form regarding the company's deposits and outstanding receipts is mandatory.
  • Proof of Trust Deed: If your company has created a trust to hold deposits received, a copy of the trust deed needs to be attached.
  • Instrument Creating Charge (if any): In case your company has created a charge (security interest) on any assets to secure deposits, a copy of the instrument creating that charge must be uploaded.
  • Details of Liquid Assets: The DPT-3 filing may require information on the company's liquid assets, which are assets that can be easily converted into cash. Documents supporting these details may be required.
  • List of Depositors (in some cases): Depending on the specific type and value of deposits received, the MCA might require a list of depositors with their details.

Timelines

A sole DPT-3 Filing firm registration can normally be done in India through Compliance Gurukul in max 2 weeks. However, the timelines for registration will vary from case to case, depending on the government and bank processing timelines.

DPT-3 Filing FAQ's

The "Return of Deposits" or "Particulars of Transactions by a Company Not Considered as Deposit as per Rule 2(I)(c) of the Companies (Acceptance of Deposit) Rules, 2014" is a filing required of companies. It involves disclosing details of deposits accepted by the company and providing information about transactions that do not qualify as deposits under Rule 2(I)(c) of the Companies (Acceptance of Deposits) Rules, 2014. This return ensures compliance with rules and regulations related to deposit acceptance by the company.

As per the Companies (Acceptance of Deposits) Rules, non-government companies must file the DPT-3 form online with the Registrar of Companies (RoC) by June 30th each year. This form should include all relevant information as of March 31st of that year. The data can be based on the company's last audited figures, except for outstanding loans/transactions as of March 31st. The filing must be completed within ninety days from March 31st, accompanied by the specified fee under the Companies (Registration Offices and Fees) Rules, 2014. To digitally sign the e-form DPT-3, authorized individuals such as directors, managers, CEOs, CFOs, or company secretaries must possess valid Digital Signature Certificates (DSC). These certificates ensure the authenticity and integrity of the digitally signed form.

If a company does not accept any form of deposit, it is not obligated to file DPT-3. Government companies are exempt from filing DPT-3. If a company has fully repaid all its deposits before the closure date of March 31, 2023, it does not need to file DPT-3. Banking companies, including commercial banks and financial institutions engaged in banking activities, are not required to file DPT-3. NBFCs, which are financial institutions providing banking services without holding a banking license, do not need to file DPT-3. Companies specifically classified as housing finance companies are exempt from filing DPT-3. The MCA may grant exemptions for certain categories of companies from filing DPT-3, as notified from time to time.

Amounts received from the central government, state governments, etc. Amounts received from foreign governments, banks, etc. Loans received from banks, banking companies, etc. Loans received from Private Finance Institutions (PFIs), regional financial institutions, insurance companies, or scheduled banks. Amounts raised through the issuance of commercial paper. Inter-corporate deposits. Subscription money received for securities pending allotment. Amounts received from directors or relatives of directors in the case of a private company. Amounts raised by issuing secured bonds or debentures. Amounts raised through the issuance of unsecured listed Non-Convertible Debentures (NCDs). Non-interest-bearing security deposits received from employees. Non-interest-bearing amounts held in trust. Advances from customers. Amounts brought in by the promoters. Any amount accepted by a Nidhi company. Amounts received by way of subscription in respect of a chit. Amounts received by the company under any collective investment scheme. Amounts received by a start-up company through convertible notes. Amounts received from Alternate Investment Funds (AIFs), Venture Capital Funds (VCFs), Real Estate Investment Trusts (REITs), etc.

Financial statements for the year ended 31.03.2023: Companies filing DPT-3 for 2023 should use their Balance Sheet and financial statements to find key data like Net Worth and outstanding amounts needed for the form. Auditor's certificate: Whether you need an auditor's certificate depends on why you're filing DPT-3. If it's for loans, you might not need one. For deposits, you might need it, depending on MCA rules. Trust deed copy: If your company mentions a trust deed in DPT-3, you must attach a copy of it. Instrument creating charge (CHG-1) copy: If your company talks about a charge (CHG-1) in DPT-3, you must attach a copy of the document that created it, like a Mortgage Deed. Depositors List: If your company has outstanding deposits at year-end, list all matured deposits and pending cheques separately in DPT-3. This gives a clear view of your deposit activities. Details of assets: If your company has deposits maturing before the next two financial years, provide details in DPT-3. This shows your company's deposit-related assets.

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