As per the MCA Notification dated 12.04.2019 every company other than Government Company Shall Annually file a Return in DPT-3 for outstanding receipt of Money and loan by a company, but not considered as a deposit within 90 days of the end of the financial year i.e. 30th June of the year.

Earlier DPT-3 is used to file only for Deposits of the Company, Now reporting of both Deposits and Non-deposits are mandatory.

Transaction considered as Non –deposit to be reported in DPT-3

  1. Any Amount received from the Central Government, State Government, or any other local Authority.
  2. Any Amount received from foreign Governments, foreign or international banks, multilateral financial institutions, foreign export credit agencies, foreign collaborators, foreign bodies corporate and foreign citizens, foreign authorities, or persons resident outside India subject to the provisions of Foreign Exchange Management Act, 1999.
  3. any amount received as a loan or facility from any banking company and Public Financial Institutions 
  4. any amount received against the issue of commercial paper or any other instruments issued in accordance with the guidelines or notification issued by the Reserve Bank of India;
  5. Any amount received by a company from any other company.
  6. Any amount held as an excess regarding allotment of shares.
  7. Any amount received from the director and it’s relative(director at the time of receipt of Money).
  8. Any amount received against the issue of bond and debenture.
  9. Any amount received from an employee not exceeding his annual salary subject to non-interest bearing security deposit.
  10. Any advance amount received under the contract of supply of services or goods.
  11. Any amount brought up by the promoter or their relative pursuance of the stipulation imposed by the lending institutions on the promoters to contribute such finance.
  12. Any amount accepted by a Nidhi company in accordance with the rules made under Section 406 of the Act.

Applicability of the DPT-3

All companies are other than Government companies having Deposit or Non Deposits as on 31st March 2020 requires to file DPT-3.

Due Date of DPT -3 for FY 19-20 & FY18-19

30 September 2020

Note: DPT-3 for FY 2018-19 can be filed up to 30.09.2020 without the payment of additional fees.

Documents requirement

  1. Latest Audited balance sheet
  2. Auditor certificate


CS. Neetu Sharma

(Associated Partner of Zumosun Soft Invention/thelegalbank)