What is DPT-3 eform
Rule-16: DPT-3 eform shall be use to file Return of Deposit or particulars of transaction not considered as deposit or both by every companies other than Government companies.
DPT-3 eform need to filed by every companies on or before 30th day of June every year to furnish the information contained by the audited account as on 31st day of March every year.
What is DPT-3 eform one time return
Rule 16(A) (3): DPT-3 eform one time return is the eform to file a onetime return of outstanding receipt of money or loan by a company but not considered as deposits, in terms of Companies Act, 2013 from 01st April 2014 to 31st March 2019 within 90 days from 31st March 2019 along with the fee as provided by the ministry.
Purpose of DTP-3 eform
Following are the purposes of the eform:
- Onetime Return for disclosure of details of outstanding money or loan received by a company but not considered as deposits in terms of rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014.
- Return of Deposit
- Particulars of transactions by a company not considered as deposit as per rule 2 (I) (c) of the Companies (Acceptance of Deposit) Rules, 2014
- Return of Deposit and Particulars of transactions by a company not considered as deposit
Last Date of filing DTP-3
Eform DPT-3 one time return need to file within 90 days from 31st March 2019 i.e. 29th June 2019.
Next year onward DPT-3 eform has to be filed on or before 30th day of June every year.
Attachment for eform DPT-3
- Auditor’s certificate – Mandatory if purpose ‘Return of Deposit’ or ‘Return of Deposit and Particulars of transactions by a company not considered as deposit’ is selected
- Copy of trust deed – Mandatory if company has trust deed and details of same are mentioned in the form
- Copy of instrument creating charge – Mandatory if company has trust deed and details of same are mentioned in the form
- List of depositors - List of deposits matured, cheques issued but not yet cleared to be shown separately – Mandatory if company has balance of deposits outstanding at the end of the year
- Details of liquid assets
- Optional attachment, if any
Fee and Penalty for DPT-3 eform
Fee applicable in case of companies having share capital
| Nominal Share Capital | Fee Applicable |
|---|---|
| Less than 1,00,000 | Rs. 200 per document |
| 1,00,000 to 4,99,999 | Rs. 300 per document |
| 5,00,000 to 24,99,999 | Rs. 400 per document |
| 25,00,000 to 99,99,999 | Rs. 500 per document |
| 1,00,00,000 or more | Rs. 600 per document |
Fee applicable in case of companies not having share capital:
Rs. 200 per document
Additional fee or penalty for late filing
| Period of delay | Additional fees |
|---|---|
| Upto 30 days | 2 times of normal fees |
| More than 30 days and up to 60 days | 4 times of normal fees |
| More than 60 days and up to 90 days | 6 times of normal fees |
| More than 90 days and up to 180 days | 10 times of normal fees |
| More than 180 days | 12 times of normal fees |
Other information required to file DPT-3 eform
- Date of last closing of accounts
- Net Worth as per the latest audited balance sheet preceding the date of the return
- Maximum limit of Deposits
- Total number of deposit holders as on 1st April
- Total number of deposit holders at the end of financial year
- Particulars of deposit
- Particulars of liquid assets (amount of deposit maturing before 31st March next year and following next year)
- Amount required to be invested in liquid assets
- Details of liquid assets
- Particulars of charge
- Total amount of outstanding money or loan received by the company but not considered as deposits
- Particulars of receipt of money or loan by a company but not considered as deposits at the end of financial year
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