What is Form DPT-3?
Form DPT-3 is a mandatory annual return filed with the Ministry of Corporate Affairs (MCA) by companies to report outstanding receipt of money or loans not considered as deposits. Introduced under the Companies (Acceptance of Deposits) Rules, 2014, it ensures transparency in how companies manage borrowings and outstanding financial obligations — protecting creditors and depositors.
The return must be filed by June 30 every year for amounts outstanding as of March 31 of that financial year. It applies to loans from directors, shareholders, related parties, and external sources.
Who Must File DPT-3?
| Must File | Exempt from Filing |
|---|
| Private Limited Companies | Government Companies |
| Public Limited Companies | Banking Companies (regulated by RBI) |
| One Person Companies (OPC) | Non-Banking Financial Companies (NBFCs) |
| Small Companies with outstanding loans | Housing Finance Companies |
| Companies with inter-company loans | Companies notified by MCA |
What Must Be Reported?
- Loans from directors and their relatives
- Loans from shareholders (Private Companies)
- Inter-company loans (from holding/subsidiary/associate companies)
- External commercial borrowings
- Any money received not classified as share capital
What is NOT Reported (Exempted Transactions)?
- Share capital received from shareholders
- Debentures issued to public or banks
- Advances on confirmed orders (within 365 days)
- Government loans and receipts
- Bank loans and credit facilities
- Employee security deposits (up to annual salary)
- Subscription advances for publications
Penalty for Non-Compliance
| Defaulter | Penalty |
|---|
| Company | Up to ₹5,000 |
| Officers in default | Up to ₹5,000 each |
| Continuing violation | Additional ₹500 per day |
