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DPT-3 Filing Online

Form DPT-3 an annual return of deposits and particulars of transactions not considered as deposits, required to be filed by companies with the Ministry of Corporate Affairs (MCA) . This form ensures transparency in a company's borrowing activities and provides a clear picture of its financial liabilities, distinguishing between deposits and other types of outstanding receipts. It is a critical compliance for all companies, except government companies, that have received money or loans.

Form DPT-3, officially known as the "Return of Deposits or Particulars of Transactions Not Considered as Deposits or Both," is a mandatory annual e-form that Private Limited companies in India are required to file with the Ministry of Corporate Affairs (MCA). Its primary purpose is to enhance transparency and ensure regulatory compliance by providing the ROC with comprehensive information about a company's outstanding loans, deposits, and any other receipts of money that are not classified as "deposits" under the Companies Act, 2013, and the Companies (Acceptance of Deposits) Rules, 2014.

Laams Tax Consultancy offers expert assistance for DPT-3 Filing Online , ensuring accurate classification and timely submission. Our services help companies comply with this crucial regulation, avoiding penalties and maintaining good standing with the MCA.

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Mandatory Documents

Registration Process

Benefits

Common Mistakes

Why Choose Us

Requirements and Eligibility

Applicability

Mandatory for all companies (private, public, OPC, Section 8 Company , etc.) except government companies, if they have any outstanding loans or money received which are not classified as "deposits" but fall under "other receipts of money or loan".

Annual Filing

DPT-3 is an annual filing for the financial year ending March 31st.

Documents Required for DPT-3 Filing Online in Chennai:

1. Auditor's Certificate

A certificate from the statutory auditor is mandatory, confirming the accuracy and completeness of the financial data furnished in the DPT-3 form. It validates the company’s declaration regarding outstanding receipts and ensures transparency. This certificate is crucial for regulatory compliance with the Companies (Acceptance of Deposits) Rules.

2. Details of Outstanding Receipts

The company must provide detailed information on all outstanding receipts as of March 31st of the relevant financial year. This includes loans, advances, deposits, and other funds received that are not treated as deposits. The accuracy of this data is essential to avoid penalties and scrutiny from ROC.

3. Nature of Receipts

Each receipt must be properly classified based on its nature, such as secured or unsecured loans, inter-corporate borrowings, external commercial borrowings, or share application money pending refund. Proper categorization helps determine whether the amounts are deposits under the Companies Act. Misclassification can lead to non-compliance issues.

4. Address Proof of Firm

Proof of the registered office of the firm, such as a recent utility bill (electricity, water, gas) or a registered rent agreement, must be provided. This confirms the operational address of the firm to the regulatory authorities. The document should be in the firm’s name or accompanied by a NOC from the property owner.

5. CIN of the Company

The Corporate Identification Number (CIN) is a unique 21-digit code assigned to every company registered under the Companies Act. It must be provided while filing DPT-3 to identify the company legally in MCA records. This helps link the filing to the correct corporate entity in government databases.

Process or Compliance Filing Online in Chennai

Ensure your company meets its statutory obligations under the Companies (Acceptance of Deposits) Rules, 2014 with a streamlined DPT-3 filing.

Step 1: Identify Outstanding Receipts

Compile a detailed list of all outstanding loans, advances, or other receipts held by the company as on March 31st of the relevant financial year.

Step 2: Classify Nature of Receipts

Classify each entry based on whether it qualifies as a "deposit" or falls under "receipts not considered as deposits" as per the prescribed rules.

Step 3: Obtain Auditor’s Certificate

Secure an auditor’s certificate verifying the authenticity of the financial data and classification provided. This serves as a supporting document for the filing.

Step 4: Prepare and Fill e-Form DPT-3

Accurately fill in all required information in e-Form DPT-3 on the MCA V3 portal, ensuring consistency with the auditor’s certificate and internal records.

Step 5: Affix DSC and Professional Certification

Digitally sign the form using the DSC of a Director, and get the form certified by a practicing professional—Chartered Accountant (CA), Company Secretary (CS), or Cost Accountant (CMA).

Step 6: File DPT-3 on MCA Portal

Upload and submit the certified e-form on the MCA portal. Ensure timely submission by the due date – June 30th of the immediately succeeding financial year.

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Benefits of DPT-3 Filing Online in Chennai

Regulatory Compliance: Ensures adherence to Section 73 of the Companies Act, 2013, and Companies (Acceptance of Deposits) Rules, 2014.

Transparency in Borrowings: Provides clear visibility to the MCA regarding the company's financial liabilities and borrowing patterns.

Avoidance of Penalties: Prevents heavy penalties, which can be significant, for non-compliance or late filing.

Common Mistakes or Compliance Penalties

Missing Due Date: Failure to file by the June 30th deadline, leading to substantial penalties.

Incorrect Classification: Misclassifying receipts as deposits or non-deposits, leading to misreporting.

Non-Disclosure of All Liabilities: Failing to report all outstanding receipts as on March 31st.

Why Choose Laams Tax Consultancy for DPT-3 Filing Online

Laams Tax Consultancy provides meticulous DPT-3 Filing Online services, ensuring accurate classification of receipts and timely submission. Our LLP Registration Online Services in Chennai mitigate risks and ensure your company remains fully compliant with deposit regulations.

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