Form DPT-3: Applicability, Due Date and Filing Guide (2026)

Start with purpose, evidence and consequence

The correct answer depends on what the business or right must achieve, who controls it, which authority governs it, and what happens if the assumption is wrong. Record the facts first; then test the governing law and current official process.

Do not preserve a convenient statement from an older article when the statute, portal, form or commercial facts point elsewhere. The sections below correct oversimplifications in the supplied draft and add the checks a founder should perform before acting.

Why DPT-3 exists

The Companies (Acceptance of Deposits) Rules use DPT-3 to report deposits and outstanding money or loans that fall within exclusions from the statutory definition of deposit. It is a classification and balance exercise, not merely a list of public deposits.

Start with the ledger as at 31 March and classify each credit balance by counterparty, instrument, purpose, terms, ageing, allotment or repayment status and the exact Rule 2(1)(c) exclusion relied on.

Who must file—and who may be exempt

Companies with relevant outstanding deposits, secured or unsecured loans, or money not treated as deposits generally assess annual filing. Private-company status does not by itself remove the requirement.

Banking companies, NBFCs registered with RBI, housing finance companies and other excluded categories should be tested against the Rules. LLPs and ordinary partnership firms do not file company Form DPT-3. Do not submit a nil return without confirming applicability and live MCA form logic.

Due date and reporting period

The annual DPT-3 return reports the position on 31 March and is due by 30 June each year under the Rules, unless MCA issues a specific extension. For the position as at 31 March 2026, plan filing by 30 June 2026.

The historic one-time return introduced in 2019 should not be confused with the recurring annual return. Maintain an internal close timetable well before June.

Prepare the classification workbook

Reconcile trial balance, audited or provisional financial statements, bank statements, loan agreements, shareholder and director ledgers, advances, debentures, inter-corporate borrowings, customer advances and securities application money.

For every exclusion, record the rule clause, facts, counterparty evidence, agreement, receipt and outstanding balance. Ageing matters: an amount initially excluded may become non-compliant if conditions or timelines cease to be met.

Complete and certify the filing

Use the current MCA webform and instruction kit. Confirm company master data, purpose of return, net worth or financial particulars, deposit and non-deposit totals, charge information and attachments requested by the live form.

Obtain the auditor's certificate where required by the selected return purpose and current instructions. The authorised signatory must use a valid DSC; professional certification applies where the form requires it. Retain SRN, challan, signed form and final workbook.

Consequences and remediation

Late or inaccurate filing can attract additional filing fees and action under the Companies Act and deposit rules. Penalties depend on the exact breach; deposit-acceptance violations are not interchangeable with a simple late-form default.

If the ledger reveals an impermissible deposit, delayed allotment, missing agreement or repayment default, do not disguise it through classification. Escalate for a remediation and disclosure plan before certification.

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Common mistakes

• Using 30 May as the annual deadline
• Treating every credit balance as a deposit
• Assuming every company must file nil DPT-3
• Copying prior-year classifications without ageing review
• Quoting one penalty section for every default

When this guide does not decide the answer

A four-stage action plan

Define: write the parties, activity, territory, asset, funding and intended outcome. Verify: open the current official law, form and authority guidance. Record: prepare approvals, agreements, evidence and a compliance calendar. Review: file through the correct channel, retain acknowledgements and monitor renewals or changes.