QUICK BITES - DPT- 3 - UPDATED 12.06.2019

Practical Difficulties –  MCA Updates (DPT-3) – 12.06.2019

In this Flash Editorial author begins by referring the queries / questions received from professionals, Students or corporate in relation to DPT-3.

This is article no. 457 of the series of editorials written by the author on corporate laws {including Companies Act, 2013, SEBI, RBI Regulations, IBC, LLP Act, 2008 etc.}.

Quick Bites – DPT-3- One Time

Whether Auditor Certificate Required in One Time Return?
As per instruction Kit, In case of only non deposit amount there is no need to attach Auditor Certificate.
Whether Nil return required filing in both cases?
As per webinar of MCA, there is no need to file e-form DPT-3 for NIL Return either one time or Annual both.
In which column, loan received from Shareholders shall be mention in case of private limited Company
Amount receive from shareholder shall be mention in collum No 9 & 10 i.e. Deposit.
Loan from shareholder shall be considered as Deposit.
Whether amount of loan along with accrued interest need to mention in DPT-3
Yes amount of loan along with accrued interest need to mention in e-form DPT-3.
Whether DPT-3 required being file by NBFC Company?
As per Act, Deposit rules not applicable on NBFC Companies therefore no need to file DPT-3 for NBFC Companies.
Which date Company need to mention in Colum No. 7 “Date of last closing of accounts”
Date of closing of account shall be 31st March, 2019.
Which financial statement shall be considered while mentioning Net worth in the form?
As per DPT-3 “Net Worth as per the latest audited balance sheet”

Therefore, if Balance sheet of 31.03.2019 is Audited then figure of 31.03.2019. However, if Financial of 31.03.2019 not audited then figures as per financial statement as on 31.03.2018 need to mention in form.
In which column loan received from NBFC shall be required to mention.
The same required to mention in collum No. 15(c)(i)
If Company taken OD facility from Bank then  in which category same required to mention.
The same required to mention in collum No. 15(c)(i)
In one time return, Company have to consider amount received before 01.04.2014 or not?
As per language of Rule 16A, Rule states about outstanding amount as on 31.03.2019.
Therefore, one can opine that outstanding as on 31.03.20196 required to mention in one time form.
In case of Company having only non-deposit entries then which remote button required to select in DPT-3
In such case Remote Button 3 required to select
 “Particulars of transactions by a company not considered as deposit as per rule 2 (1) (c) of the Companies (Acceptance of Deposit) Rules, 2014”

If private company having loan from both directors and shareholders then which remote button required selecting in DPT-3?
In such case Remote Button 4 required to select
 “Return of Deposit and Particulars of transactions by a company not considered as deposit”.
In this case “Auditor Certificate” is mandatory to attach.
If objects in column 6 are not as per MOA. What is solution for same?
Raise ticket on MCA. In case ticket not get resolved can do the following:
-          Attach copy of MOA along with clarification letter in the form.
Whether Auditor Certificate required from Statutory Auditor or any other auditor will also work?
Certificate in DPT-3 must be obtained from the Statutory Auditor of the Company.
If Companies fails to file e-form DPT-3 within due date. Whether companies need to pay additional fees.
Yes in such case companies are required to make payment of additional fees on the same.

Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company Secretary in Practice from Delhi and can be contacted at csdiveshgoyal@gmail.com).
Disclaimer: The entire contents of this document have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation. Although care has been taken to ensure the accuracy, completeness and reliability of the information provided, I assume no responsibility therefore. Users of this information are expected to refer to the relevant existing provisions of applicable Laws. The user of the information agrees that the information is not a professional advice and is subject to change without notice. I assume no responsibility for the consequences of use of such information. IN NO EVENT SHALL I SHALL BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL OR INCIDENTAL DAMAGE RESULTING FROM, ARISING OUT OF OR IN CONNECTION WITH THE USE OF THE INFORMATION


  1. Dear Sir,

    Kindly clear which loan amount mention in DPT-3 form audited 31st march,2018 or Unaudited 31march, 2019 and with interest or without interest

  2. unaudited 31.03.2019 with interest

    1. but in article you mentioned Audited 31.03.2018.
      Kindly reconfirm

    2. What if there is no interest charged by director shareholder's? can we write amount
      without interest?what will be the consequences?

  3. Dear Sir,

    Private company has only outstanding bank borrowings as on 31-03-2018, which is the latest audited balance sheet.
    What should be mentioned in Point no. 14?
    Is auditor's certificate necessary?
    Should the company file two retruns DPT-3?
    Thanks in advance.

    1. Hello Dear,

      All your questions has been taken in above faq's

  4. Dear Sir,

    If the company only has non-deposit loans,

    Is it required to file One Time Return as of 31/03/19 as well as Periodical REturn in DPT-3 for Particulars of loans not considered as Deposits for March 2019? Simply speaking, are we supposed to file 2 DPT-3 forms?


  5. Our company is into education sector and income is from fees paid by school students also. We take rs . 1000 or 2000 from every student as security deposit which is refunded to them without interest when they leave the school. Will it be considered as deposit or security deposit ?

  6. A company gets an OD limit for Rupees 10 lakhs in July 2013 and then gets it enhanced to Rupees 40 lakhs in September 2015.How should the company disclose details in DPT-3 Onetime return and in DPT-3 Annual Return.
    I shall be grateful for your informed reply as I feel this is one area where many companies are having confusion.

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